Jobs And Investment Tax Credit Worksheet For Tax Year 2009

ADVERTISEMENT

JOBS AND INVESTMENT TAX CREDIT
WORKSHEET FOR TAX YEAR 2009
36 MRSA § 5215
TAXPAYER NAME: _____________________________________ EIN/SSN: ________________
Note: Owners of pass-through entities (partnerships, LLCs, S corporations, trusts, etc.) making an eligible
investment, see instructions. Also, please provide name and ID number of the pass-through entity on the
lines below.
NAME OF PASS-THROUGH ENTITY
EIN/SSN
________________________________________________________________
____________________________
Part 1
1. 2009 qualifi ed investment attributable to property located in Maine
(must be at least $5,000,000) ........................................................................................................................... 1. ________________
2. Credit claimed. Enter 2009 qualifi ed federal credit (See instructions. The taxpayer must meet the criteria
in Parts 2A & 2B below in order to claim a credit amount on this line.) ............................................................. 2. ________________
3. Carryover from prior years (see instructions) ................................................................................................... 3. ________________
4. Total credit available (add lines 2 and 3). Do not enter more than $500,000. Enter here and
on Form 1120ME, Schedule C, line 29b, or Form 1040ME, Schedule A, line 18 ............................................. 4. ________________
If this is the only Maine income tax credit you are claiming this year, complete lines 5 and 6. Otherwise, go to line 7.
5. Tax Liability. Enter the amount from Form 1120ME, line 7a or Form 1040ME,
Schedule A, line 20 .......................................................................................................................................... 5. ________________
6. Credit Used. Enter the lesser of line 4 or line 5............................................................................................... 6. ________________
7. Carryforward amount available for future tax years:
a.
If you completed lines 5 and 6, subtract line 6 from line 4.
b.
If you did not complete lines 5 and 6, enter the amount from line 4 not used on Form 1040ME,
Schedule A or Form 1120ME, Schedule C as a result of claiming other Maine credits and
because the total of all credits claimed is limited to the Maine tax liability ........................................... 7. ________________
VERIFICATION OF JOB CREATION FOR INVESTMENT IN 2009 (See instructions)
Part 2A
8. 2006 unemployment contribution wages .......................................................................................................... 8. ________________
9. 2007 unemployment contribution wages .......................................................................................................... 9. ________________
10. 2008 unemployment contribution wages ....................................................................................................... 10. ________________
11. Enter greatest of line 8, 9 or 10 ...................................................................................................................... 11. ________________
12. 2009 unemployment contribution wages (The unemployment compensation may be for 2009, 2010 or
2011 - see instructions) ................................................................................................................................... 12. ________________
13. New jobs credit base. Subtract line 11 from line 12 (You do not qualify for the credit if less than
$1,200,000)...................................................................................................................................................... 13. ________________
Part 2B
14. Date qualifi ed investment placed in service in Maine ..................................................................................... 14. ________________
15. Were there at least 100 new jobs created within 2 years of the date on line 14? ............................................ 15.
Yes
No
15a. If so, as of what date?.......................................................................................................................... 15a. ________________
Rev. 02/10

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go