Schedule Dc - Wisconsin Development Zones Credits

Page 3

2002 Schedule DC

54 Enter the smaller of line 51, column b, or line 53 in column b.

This is the allowable research credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55 Subtract line 54, column b, from line 51, column b, and enter the result in column b.

Enter the smaller of line 51, column a, or line 55, column b, on line 55, column a . . . .

56 Enter carryover of unused pre-1998 development zones

location credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57 Enter the smaller of line 55, column a, or line 56 in both column a and column b.

This is the allowable location credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58 Subtract line 57 from line 55 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

59 Enter the smaller of line 45, column a, or line 58, column b, in column a. Enter

amount from line 58, column b, on line 59, column b . . . . . . . . . . . . . . . . . . . . . . . . . .

60 Enter amount from line 19. Exception: Do not include any

amount from line 19 attributable to the Milwaukee opportunity

zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61 Enter the smaller of line 59, column a, or line 60 in both column a and column b . . . .

62 Subtract line 61 from line 59 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63 Enter amount from line 19 attributable to the Milwaukee

opportunity zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64 Enter the smaller of line 62, column b, or line 63 in column b . . . . . . . . . . . . . . . . . . . .

65 Subtract line 64, column b, from line 62, column b, and enter the result in column b.

Enter the smaller of line 58, column a, or line 65, column b, on line 65, column a . . . .

66 Add amounts from column b of lines 61 and 64. This is the

allowable capital investment credit . . . . . . . . . . . . . . . . . . . . .

67 Enter carryover of unused pre-1998 development zones day

care credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

68 Enter the smaller of line 65, column a, or line 67 in both column a and column b.

This is the allowable day care credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

69 Subtract line 68 from line 65 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

70 Enter carryover of unused pre-1998 development zones

environmental remediation credit . . . . . . . . . . . . . . . . . . . . . . . . .

71 Enter the smaller of line 69, column a, or line 70 in both column a and column b.

This is the allowable environmental remediation credit . . . . . . . . . . . . . . . . . . . . . .

72 Subtract line 71 from line 69 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

73 Enter the smaller of line 29 or line 72, column b, in column a. Enter the amount

from line 72, column b, on line 73, column b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

74 Enter amount from line 5. Exception: Do not include any

amount from line 5 attributable to the Milwaukee opportunity

zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

75 Enter the smaller of line 73, column a, or line 74 in both column a and column b . . . .

76 Subtract line 75 from line 73 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

77 Enter amount from line 5 attributable to the Milwaukee

opportunity zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

78 Enter the smaller of line 76, column b, or line 77 in column b . . . . . . . . . . . . . . . . . . . .

79 Subtract line 78, column b, from line 76, column b, and enter the result in column b. .

80 Enter the carryover of unused 1998 and 1999 development

zones credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

81 Enter the smaller of line 79, column b, or line 80 in column b . . . . . . . . . . . . . . . . . . . .

82 Subtract line 81, column b, from line 79, column b, and enter the result in column b.

Enter the smaller of line 76, column a, or line 82, column b, on line 82, column a . . . .

83 Enter the carryover of unused 2000 and 2001 development

zones credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schedule Dc - Wisconsin Development Zones Credits - 2002 Page 3

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