To any West Virginia hybrid owners: You must paper file and add form WVAFV-1 to your return. The state credit will be pro-rated over 3 years. The form is poorly written, but not completely impossible to figure out. The credit amount is equal to the difference of the hybrid and "equivalent" non-hybrid version of the same vehicle. For the Civic, I used the LX model for the comparison, as the EX has options not available on the hybrid. Hopefully, the form will be improved for 2007!