Form Nc-478a - 2000 Tax Credit Creating New Jobs
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1
2File with NC-478
2000 Tax Credit
NC-478A
Creating New Jobs
North Carolina Department of Revenue
10-00
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.)
Provide health insurance for the positions for which
Be engaged in a type of business listed below
the credit is claimed
Have at least 5 full-time employees in N.C.
Have a good environmental and OSHA record
Hire at least 1 additional full-time employee in
Attach a certification of eligibility from the N.C.
N.C. during the tax year
Secretary of Commerce
Meet the wage standard for the jobs created
Use a separate Form NC-478A for each tier in which you created jobs. If you created jobs at more than one business
Business Information:
location in the same tier, complete this section for one location and attach a sheet giving the requested information for
each additional location in the tier.
Type of Business
Name and Address of Business Location
Tier and Status Information
Fill in applicable circle:
Fill in all applicable circles:
Air courier services
Development zone
Tier 1
Central administrative office
Date zone designated
with 40 new jobs
Tier 2
Customer service center in
Qualifying Information
Tier based on letter of commitment
Tier 1 or Tier 2
NAICS Code of Business Location
Date letter signed
Data processing
Tier 3
Wage standard for tier of business
Large investment ($150 million)
location at time of application
Electronic mail order house with
Investment at year-end
250 new jobs in Tier 1 or Tier 2
Average weekly wage of new jobs
Tier 4
Manufacturing
Number of full-time employees
Taxpayer is insurer subject to
in N.C. before new jobs
Warehousing
gross premiums tax
Tier 5
Health insurance carrier
Wholesale trade
Part 1.
Computation of Eligible Credit Amount for Jobs Created in 2000
(The first installment of this credit must be taken on the 2001 tax return.)
,
1.
Number of additional full-time employees hired in 2000 for positions in the tier
2.
Credit amount for each new job
(Enter amount for applicable tier)
Tier 1
Tier 2
Tier 3
Tier 4
Tier 5
,
.
00
$12,500
$4,000
$3,000
$1,000
$500
,
,
.
3.
Multiply Line 1 by Line 2
00
,
4.
Number of positions included in Line 1 that are in a development zone
,
,
.
5.
Multiply Line 4 by $4,000
00
6.
Eligible Credit Amount for Jobs Created in 2000
,
,
.
00
Add Lines 3 and 5; enter here and in the Credit History table in Part 3
7.
Amount of each future installment
,
,
.
00
Divide Line 6 by the number 4 (Credit is taken in 4 installments)
NC
478A
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