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2002

SUPER RESEARCH AND DEVELOPMENT

TAX CREDIT WORKSHEET

36 M.R.S.A. § 5219-L

TAXPAYER NAME: ________________________________________________EIN/SSN:_____________

Note: Owners of passthrough entities (partnerships, LLCs, S corporations, trusts, etc.)

making an eligible investment, see instructions. Also, please provide name and ID number of the

passthrough entity on the lines below.

EIN/SSN

NAME OF PASSTHROUGH ENTITY

Total qualified research expenses spent for research conducted in Maine during tax

year 2002(federal Form 6765, Section A, line 8 or Section B, line 25) ......................... ______________

Super credit base amount

Qualified Research expenses spent for research conducted in Maine for the 3 taxable

years immediately preceding June 12, 1997. For calendar year filers, these are:

1994 _______________

1995 _______________

1996 _______________

Total _______________

+ 3 = _______________ x 1.5 = Super credit base amount .................................... ______________

Qualified research expenses in excess of super credit base amount

(subtract line 2 from line 1) .......................................................................................... ______________

Carryover from previous years (see instructions) .......................................................... ______________

Total credit available this year (add line 3 and line 4) .................................................... ______________

2002 tax after other credits (Form 1120ME, line 7c minus other credits claimed

on Schedule C, or Form 1040ME, line 23 minus other credits claimed on Schedule A) . ______________

Line 6 x 50% (0.50) ................................................................................................... ______________

Year 2001 tax less credits

(2001 Form 1120ME, line 7c minus 8c, or 2001 Form 1040ME, line 26) .................... ______________

Subtract line 8 from line 6 and enter the difference here ................................................ ______________

10.

Credit Amount: Enter the smaller of line 5, line 7, or line 9

(enter here and on Form 1120ME, Schedule C, line 29h or Form 1040ME,

Schedule A, line 17) .................................................................................................... ______________

Rev. 1/03

Super Research And Development Tax Credit Worksheet - Maine Department Of Revenue - 2002