Form Nc-478c - Tax Credit Research And Development - 2005

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2005 Tax Credit
NC-478C
File with NC-478
Web
Research and Development
12-05
North Carolina Department of Revenue
Legal Name (First 10 Characters)
NAICS Code of Primary Business
SSN or FEIN
Part 1.
Business Information
(If you conducted R & D at more than one establishment, use a separate Form NC-478C for Parts 1-3 for each establishment.)
Type of Business (
Name, Address, and County of
Tier, Development Zone, and Health Insurance
Fill in applicable circle.)
Establishment at which Credit is Generated
Information (
Fill in applicable circles.)
Air courier services
Tier 1
Tier 2
Tier 3
Tier 4
Tier 5
Central office or aircraft facility
Computer services
Tier based on letter of commitment
Yes
No
Customer service center for
Date letter signed
telecommunications or financial services
company in Tier 1, Tier 2, or Tier 3
(MM-DD-YY)
Data processing
Establishment in a development zone
Yes
No
Electronic mail order house in
Tier 1, Tier 2, or Tier 3
Date zone designated
NAICS Code of
(MM-DD-YY)
Establishment
Manufacturing
Warehousing if primary business
Wage standard for county
Health insurance carrier
where R & D is conducted
Warehousing if primary activity of an
establishment in Tier 1, Tier 2, or Tier 3
Average weekly wage of
Health insurance policy number
Wholesale trade
all jobs at this establishment
Part 2.
Computation of General Credit for Research and Development Expenses Incurred in 2005
(If you complete Part 2, do not complete Part 3. This credit must be taken in 2005.)
,
,
.
1.
Total qualified research and development expenses incurred in 2005
00
,
,
.
2. Base amount of qualified research and development expenses
00
,
,
.
3. Excess qualified research and development expenses
00
Line 1 minus Line 2
,
,
.
4. Qualified research and development expenses in N.C.
00
.
5. Research and development expenses apportionment percentage
%
Divide Line 4 by Line 1
,
,
.
6. Statewide excess research and development expenses
00
Multiply Line 3 by Line 5
,
,
.
7.
Statewide excess research and development expenses
00
attributed to this establishment
NC
,
,
.
8. General credit for 2005 research and development expenses
00
Multiply Line 7 by 5%; enter here and on Part 4, Line 16
478C

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