Help! I have a client with a West Virginia S-Corp. I did the return last year and really didn't question the way the computer prepared the franchise tax return. But this year I noticed that it is putting the retained earnings account and the accumulated adjustments account both on the calculation sheet for this tax. They are the same number - does he really have to pay tax on this same amount twice? It did not work this way last year, so one year or the other is wrong. I think it is this year, but I have very little experience with West Virginia taxes, and would love to hear from someone experienced with the franchise taxes on capital in West Virginia. Thanks.