Form 05-178 Texas Franchise Tax Research And Development Actirivies Credits Schedule
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Texas Franchise Tax Research and
05-178
05-178
(9-13)
(9-13)
Development Activities Credits Schedule
13259
Annual
Tcode
13259 Annual
FILING REQUIREMENTS
Taxpayer number
Report year
Taxpayer name
2 0 1 4
Quali ed research expenses in Texas (QRET)
1a.
Total QRET for the period covered by this report
1a.
QRET under higher education contracts for the period covered by this report
1b.
1b.
2a.
Total QRET in 1st preceding tax period
2a.
2b.
QRET under higher education contracts for the 1st preceding tax period
2b.
3a.
Total QRET in 2nd preceding tax period
3a.
3b.
QRET under higher education contracts for the 2nd preceding tax period
3b.
4a.
Total QRET in 3rd preceding tax period
4a.
4b.
QRET under higher education contracts for the 3rd preceding tax period
4b.
Credit Calculation for Entities with 3 preceding periods of QRET
(If entity has no QRET in one or more of the 3 preceding periods, skip to Item 10.)
5.
Average QRET for preceding periods (Average of amounts in Items 2a, 3a, and 4a)
5.
6.
Average QRET x 50% (Multiply Item 5 by 0.50)
6.
7.
Di erence (Item 1a minus Item 6. If less than zero, enter zero)
7.
8.
Credit (If amount in Item 1b is zero, multiply Item 7 by 5% (0.05);
8.
otherwise, leave Item 8 blank and calculate credit in Item 9)
9.
Credit (If amount in Item 1b is greater than zero, multiply Item 7 by 6.25% (0.0625))
9.
Credit Calculation for Entities with no QRET in one or more of the 3 preceding periods
(If entity has 3 preceding periods of QRET, skip to Item 12.)
10.
Credit (If amount in Item 1b is zero, multiply Item 1a by 2.5% (0.025);
10.
otherwise, leave Item 10 blank and calculate credit in Item 11)
11.
Credit (If amount in Item 1b is greater than zero, multiply Item 1a by 3.125% (0.03125))
11.
Research and Development (R & D) Activities Credit
12.
R & D activities credit (Enter amount in either Item 8, 9, 10 or 11)
12.
13.
R & D activities credit carried forward from prior years
13.
14.
R & D activities credit available (Add Item 12 plus Item 13)
14.
R & D Employment in Texas for the Period Covered by this Report
15. Average number of research and development positions
15.
0 0
16. Average salary of research and development positions
16.
Texas Comptroller O cial Use Only
VE/DE
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