Schedule Dc - Wisconsin Development Zones Credits - 2002 Page 4
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2002 Schedule DC
84 Enter the smaller of line 82, column a, or line 83 in both column a and column b . . .
85 Add amounts from column b of lines 75, 78, 81, and 84. This
is the allowable development zones credit . . . . . . . . . . . . . .
Par t V
Corporations – Limitations on Tax Credits
86 Enter tax from Form 4, line 14; Form 5, line 8; Form 4I, line 18; or Form 4T, line 8 . . . . . . . . . . . . . . . .
86
87 Enter manufacturer’s sales tax credit from Form 4, 4I, 4T, or 5, Schedule Z . .
87
88 Enter research credits from Schedule R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88
89 Enter carryover of unused pre-1998 development zones research credit . . . .
89
90 Enter community development finance credit . . . . . . . . . . . . . . . . . . . . . . . . . .
90
91 Add lines 87 through 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
91
92 Subtract line 91 from line 86. If the result is zero or less, enter zero here. Do not fill in the rest of
Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
92
Business Certified for Pre-1998 Development Zone Credits
93 Enter Wisconsin net income (loss) from development zone operations . . . . . . . . . . . . . . . . . . . . . . . .
93
94 Enter Wisconsin net income (loss) from directly related business operations . . . . . . . . . . . . . . . . . . . .
94
95 Add lines 93 and 94. If the result is a net loss, enter zero here and on line 96. You may not claim
any carryover of pre-1998 development zones credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
95
96 Multiply line 95 by 7.9% (0.079). This is the tax attributable to a pre-1998 development zone business
96
Business Certified for Development Zone Credits for 1998 or After
97 Enter Wisconsin net income (loss) from business activities in the development zone. If the
result is zero or a net loss, enter zero on line 98. You may not claim any current year credit or
carryover of credits from 2000 or 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
97
98 Multiply line 97 by 7.9% (0.079). This is the tax attributable to a development zone business certified
in 1998 or after . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
98
Business Certified for Development Opportunity Zone Credits for 2000 or After (Except Milwaukee Zone)
99 Enter Wisconsin net income (loss) from development zone operations . . . . . . . . . . . . . . . . . . . . . . . .
99
100 Enter Wisconsin net income (loss) from directly related business operations . . . . . . . . . . . . . . . . . . . . 100
101 Add lines 99 and 100. If the result is zero or a net loss, enter zero here and on line 102. You may
not claim any credits for activity in a development opportunity zone . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
102 Multiply line 101 by 7.9% (0.079). This is the tax attributable to a development opportunity zone
business certified in 2000 or after . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
(a) Net Tax
(b) Total
From Zone
Net Tax
Business
103
Enter amount from line 96 in column a and amount from line 92 in column b . . . . . .
104 Enter carryover of unused pre-1998 development zones jobs
credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
105 Enter the smaller of line 103, column a, or line 104 in both column a and column b.
This is the allowable jobs credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
106 Subtract line 105 from line 103 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
107 Enter carryover of unused pre-1998 development zones sales
tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
108 Enter the smaller of line 106, column a, or line 107 in each column. This is the
allowable sales tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
109 Subtract line 108 from line 106 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
110 Enter the smaller of line 102 or line 109, column b, in column a. Enter amount from
line 109, column b, on line 110, column b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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