Form Nc478c - 1999 Tax Credit Research And Development - North Carolina Department Of Revenue
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1
2File with NC-478
1999 Tax Credit
NC-478C
Research and Development
North Carolina Department of Revenue
10-99
Legal Name (First 10 Characters)
SSN or FEIN
Requirements (See Article 3A of G.S. Chapter 105 and the Corporate Tax Bulletins for more information.)
Meet the wage standard for the jobs at the location
Be engaged in a type of business listed below.
where the research and development is conducted.
Be eligible to claim a federal research and development
Attach a certification of eligibility from the N.C.
tax credit under IRC Section 41 in effect 1/1/1999.
Secretary of Commerce.
If you conducted research and development at more than one business location in North Carolina, complete this section
Business Information:
for one location and attach a sheet giving the requested information for each additional location in the State.
Type of Business
Tier and Status Information
Qualifying Information
Fill in applicable circle:
Fill in all applicable circles:
Name and Address of Business Location
Air courier services
Tier 1
Development Zone
Date zone designated
Central administrative office
Tier 2
with 40 new jobs
Tier based on letter of commitment
Date letter signed
Data processing
Tier 3
Large Investment ($150 million)
1999 wage standard for tier
Manufacturing
Tier 4
Investment at year-end
of business location
Warehousing
Average weekly wage of jobs
Taxpayer is insurer subject to
Tier 5
at business location
gross premiums tax
Wholesale trade
Part 1.
Computation of General Credit
,
,
.
1.
Total qualified research expenses
00
,
,
.
2.
Base amount of qualified research expenses
00
,
,
.
3.
Excess qualified research expenses
00
Line 1 minus Line 2
,
,
.
4.
Qualified research expenses in N.C.
00
.
%
5.
Research expenses apportionment percentage
Divide Line 4 by Line 1
,
,
.
6.
Excess research activities apportioned to N.C.
00
Multiply Line 3 by Line 5
,
,
.
00
7.
General credit for 1999 research and development
Multiply Line 6 by 5%; enter here and on Part 3, Line 1
NC
478C
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