Get Cst-af2 - Wv State Tax Department

The CST-AF2 form is essential for individuals seeking to claim a refund or credit for sales or use tax overpaid to the West Virginia State Tax Department. This guide will provide clear, step-by-step instructions to help users complete the form online efficiently.

Follow the steps to accurately complete the CST-AF2 form online.

1. Press the ‘Get Form’ button to access the CST-AF2 form and open it for online completion.
2. Enter all taxpayer information, including the Sales & Use Tax Account Number, FEIN/SSN, name, phone, and mailing address. This information will facilitate future correspondence regarding the claim.
3. Provide the beginning and ending dates for the tax periods related to the claim. Remember, a single CST-AF2 can cover multiple periods; however, include a separate Schedule S or Schedule U for each period.
4. Complete Line A by entering the total amount of the duplicate payment made to the State Tax Department to request a refund.
5. For Line B, fill in the total amount of sales tax overpaid. This includes overpayments due to amending a return where tax liability decreased. Attach Schedule S for this claim.
6. Line C should reflect the total amount of use tax overpaid to the State Tax Department from previous liability reductions. Attach Schedule U when submitting this claim.
7. Clearly specify the refund amount you are requesting in Line D; an omitted amount will cause credits to be issued automatically for future tax liabilities.
8. Fill in Line E with the amount you wish to apply as credit towards future sales tax liabilities.
9. Gather and attach copies of all relevant invoices and/or credit memos that support your claim for the entire refund or credit request.
10. If applicable, complete and attach the Power of Attorney form. Make sure it is signed and dated.
11. Provide a detailed explanation of the basis for claiming a refund or credit, citing any relevant West Virginia state codes or regulations.
12. Sign and date the CST-AF2 form, verifying that all entered information is accurate and complete.
13. Mail your completed form, along with all required attachments, to the West Virginia State Tax Department at the address provided.
14. In cases involving claims of over 25 items, ensure to submit a CST-200 Schedule Import Spreadsheet electronically on portable media.

Complete your CST-AF2 form online today to efficiently manage your tax refund or credit.