Form 3800n - Research And Development Credit Worksheet - Nebraska
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Research and Development Credit Worksheet
FORM
3800N
for Tax Year 2007 and 2008
Worksheet
• See important instructions on reverse
Name as Shown on Form 3800N
Social Security Number or Nebraska Identification Number
A Have you hired any new employees in Nebraska on or after October 1, 2009?
Yes . Answer question B .
No . Skip question B and complete the remainder of the worksheet .
B Have you verified the work eligibility of all newly-hired Nebraska employees through the United States Citizenship & Immigration Service’s (USCIS’s) E-Verify system (see instructions)?
Yes, I have verified the work eligibility of all newly-hired Nebraska employees .
My E-Verify Identification Number is __________________(required) .
No, I have NOT verified the work eligibility of all newly-hired Nebraska employees . (STOP HERE . You cannot claim the Research and Development Credit .)
Please note that this and the information that follows may be subject to further review or audit .
RESEARCH AND DEVELOPMENT CREDIT YEARS
A
B
C
D
E
1st Year of Research
1st
2nd
3rd
4th
and Development
Succeeding Year
Succeeding Year
Succeeding Year
Succeeding Year
1 Enter applicable tax year end date (month/day/year) . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Enter total amount of federal credit allowed (from Federal Form 6765, line 63 or
2
line 65) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alternative Methods to Apportion Credit. Complete either lines 3 through 7, or lines 8 through 11.
%
%
%
%
%
3 Nebraska property factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
%
%
%
%
%
4 Nebraska payroll factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
%
%
%
%
%
5 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Average property and payroll factors (line 5 ÷ 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
%
%
%
%
%
7 Multiply line 2 x line 6 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Enter amount of qualified expenses for research and experimental activities in Nebraska
8
9 Enter total amount of qualified expenses for research and experimental activities in
all states (from Federal Form 6765, line 9, line 28, or line 53) . . . . . . . . . . . . . . . . . . .
9
%
%
%
%
%
10 Divide line 8 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
11 Multiply line 2 x line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
USE OF RESEARCH AND DEVELOPMENT CREDIT
12 Nebraska Research and Development Credit (line 2 OR line 7 OR line 11 x 15%)
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
13 Amount of credit (refundable to the entity claiming the credit) from line 12 used on
Nebraska income tax return . Enter on line 23 of Form 3800N . . . . . . . . . . . . . . . . . . .
13
14 Amount of credit used for refunds of state sales/use taxes paid on qualifying
expenditures (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
15 Amount of credit (nonrefundable) distributed to partners, shareholders, members,
15
or certain fiduciary beneficiaries (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Total credit usage (line 13 + 14 + 15) . Total cannot exceed line 12 . . . . . . . . . . . . . . .
16
Schedule A — Distribution of Research and Development Credit
Name of Partner, Shareholder, Member or Beneficiary*
Social Security Number or
Share of Income or Ownership
Amount of Credit
(Attach schedule if additional space is needed)
Nebraska Identification Number
(Must Equal 100%)
1
%
2
%
3
%
4
%
5 Total (this should equal the amount entered on line 15 of the Research and Development Credit Worksheet above)
5
Note: Each partner, S corporation shareholder, LLC member, or beneficiary should be notified of the distributed share of the Research and Development Credit .
8-653-2009 Rev . 5-2010
Supersedes 8-653-2009 Rev . 10-2009
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