Form 3800n - Research Tax Credit Worksheet 2009
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Research Tax Credit Worksheet
FORM
3800N
for Tax Years 2009 and After
Worksheet RD
For tax year beginning_____________________,________and ending_____________________,________
Name on Form 3800N
Social Security Number or Nebraska ID Number
A Do you have expenditures for research or experimental activities in Nebraska on or after the beginning of the tax year?
Yes
No . If No, STOP HERE . You cannot claim the Research Tax Credit .
B Have you hired any new employees in Nebraska on or after the beginning of the tax year?
Yes . Answer question C .
No . Skip question C and complete the remainder of the worksheet .
C 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 Nebraska employees newly-hired during tax year __________________ .
My E-Verify Identification Number is __________________(required) .
No, I have NOT verified the work eligibility of all Nebraska employees newly-hired during the tax year . (STOP HERE . You cannot claim the
Research Tax Credit .)
Please note that this, and the information that follows below, may be subject to further review or audit.
1 a Enter the tax year end date you first took the regular research tax credit for research and experimental (R&D)
mo ./day/year
activities in Nebraska (tax year 2006 or after) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
b Enter the tax year end date you first took the enhanced research tax credit for R&D activities taking place
mo ./day/year
in Nebraska on the campus of a college or university (tax year 2009 or after) (see instructions) . . . . . . . . . . . . . . . 1b
2 Enter total amount of federal research credit allowed for this tax year from Federal Form 6765, line 38 or line 40 .
(Attach Federal Form 6765 .) Do not include any amounts which were distributed on Federal Form 6765, line 39
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
If the taxpayer claiming the research tax credit is a member of a controlled group of corporations or a member of a group
of businesses under common control, which required the federal research credit to be calculated for the entire group,
check here and attach a copy of the statement that was attached to the Federal Form 6765 showing how the taxpayer’s
share of the credit was calculated .
Alternative Methods to Apportion Credit
Complete either lines 3 through 9, or lines 10 through 20 (see instructions).
Method I – Apportionment Using Property and Payroll Factors
3 Nebraska property factor (attach schedule showing calculations)
%
a Off-campus, but in Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a
%
b On-campus in Nebraska . Address of college or university campus or facility in Nebraska: ___________________ 3b
4 Nebraska payroll factor (attach schedule showing calculations)
%
a Off-campus, but in Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a
%
b On-campus in Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b
%
5 a Add lines 3a and 4a (off-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a
%
b Add lines 3b and 4b (on-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b
6 Average property and payroll factors
%
a Off-campus (line 5a ÷ 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a
%
b On-campus (line 5b ÷ 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b
7 a Multiply line 2 x line 6a (off-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a
b Multiply line 2 x line 6b (on-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b
8 a Regular research tax credit (line 7a x 15%) (off-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a
b Enhanced research tax credit (line 7b x 35%) (on-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b
9 Total research tax credit (line 8a plus line 8b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Method II – Apportionment Using Actual Expenditures
10 Enter amount of all qualified expenses for R&D activities in Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Enter amount of expenses on line 10 which were not performed on the campus of a college or university . . . . . . . . . . . . . 11
12 Enter amount of expenses on line 10 which were performed on the campus of a college or university
(line 10 minus line 11) Address of college or university campus or facility in Nebraska:________________________ 12
13 Enter total amount of qualified expenses for R&D activities in all states (from Federal Form 6765, line 9 or line 28) . . 13
%
14 Divide line 11 by line 13 (off-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
%
15 Divide line 12 by line 13 (on-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Multiply line 2 × line 14 (off-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Multiply line 2 × line 15 (on-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Regular research tax credit (line 16 × 15%) (off-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Enhanced research tax credit (line 17 × 35%) (on-campus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Total research tax credit (line 18 plus line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
8-673-2010 Rev . 10-2015 Supersedes 8-673-2011 Rev . 11-2014
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