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IFTHESPECIFIC DATES (month, day and year) ARE NOT PROVIDED,

-15-

PROGRAM at the time they were hired at this facility for the new

development, AND MUST BE LISTED ON SCHEDULED FOR A PERIOD

CREDITS WILL BE REDUCED OR DISALLOWED.

OF 1 FULL MONTH; or

SIGNATURE

An unsigned application, form or schedule is invalid. The taxpayer

3) the employee must have been a RESIDENT OF THIS same

ENTERPRISE ZONE where THIS FACILITY IS LOCATED, AND MUST

claiming these tax benefits OR HIS DESIGNEE, AND THE TAX

BE LISTED ON SCHEDULE C FOR A PERIOD OF 1 FULL MONTH.

PREPARER, must sign and date all applicable documents, subject to

the penalties of perjury.

The taxpayer MUST MEET this 30% REQUIREMENT EACH TAX

PERIOD the income exemption and investment credit are claimed.

SCHEDULE 230 INSTRUCTIONS

If the taxpayer fails to satisfy the 30% requirement in any ONE TAX

ENTERPRISE ZONE:

PERIOD, he may request a ONE-TIME WAIVER OR REDUCTION by

REQUEST FOR WAIVER OR REDUCTION OF 30% REQUIREMENT

completing this form ONLY IF THIS FACILITY EMPLOYEES 20 OR

LESS FULL-TIME EMPLOYEES:

NOTE: DO NOT COMPLETE THIS SCHEDULE IF THIS FACILITY IS

1) Facilities employing TEN OR LESS FULL-TIME EMPLOYEES at this

NOT IN AN ENTERPRISE ZONE.

facility, may request a WAIVER of the 30% requirement FOR THIS TAX

DO NOT COMPLETE THIS FORM UNLESS YOU ARE REQUESTING

PERIOD ONLY. THE FACILITY DOES NOT NEED TO HAVE ANY

A WAIVER OR REDUCTION (see below).

RESIDENTS/SPECIAL EMPLOYEES.

DO NOT COMPLETE THIS SCHEDULE BEFORE READING INSTRUC-

2) Facilities employing ELEVEN TO TWENTY FULL-TIME EMPLOYEES

TIONS CAREFULLY.

at this facility, may request a REDUCTION of the 30% requirement FOR

THIS TAX PERIOD ONLY. THE FACILITY MUST HAVE AT LEAST 1

TAX PERIOD

RESIDENT OR SPECIAL EMPLOYEE.

Enter the tax period for which this waiver or reduction is being requested

WHICH MUST BE THE SAME TAX PERIOD THESE CREDITS ARE

FACILITY SPOKESPERSON

BEING CLAIMED. The waiver or reduction is issued one time for one

Enter the name and title of the person authorized by the taxpayer to

tax period only.

certify the total AVERAGE number of FULL-TIME EMPLOYEES at THIS

FACILITY.

NAME

Enter the name of this facility.

DATE

Enter the month, day and year the facility spokesperson signed this

IDENTIFICATION NUMBERS

certification.

Enter the FACILITY’ S Federal Employer Identification (FEIN) number,

the TAXPAYER’ S FEIN number ONLY IF DIFFERENT, and the

CALCULATING FULL-TIME EMPLOYEES

FACILITY’ S Missouri Tax Identification Number.

The total average number of full-time employees is calculated by

AVERAGING the total NUMBER of FULL-TIME PEOPLE THE LAST

30% REQUIREMENT (Income Exemption and Investment Credit)

WORK DAY OF EACH MONTH DURING THIS TAX PERIOD, e.g. a

In order to receive the ENTERPRISE ZONE INCOME EXEMPTION AND

12-month average of full-time employees only.

INVESTMENT CREDIT, (see page 3), at least 30% OF THE NEW

EMPLOYEES (Line 19, Schedule S), must meet ONE of the following

DO NOT COUNT PART-TIME OR SEASONAL WORKERS.

REQUIREMENTS FOR AT LEAST ONE FULL MONTH of employment

IF THIS NUMBER IS LESS THAN COLUMN A, LINE, 14, SCHEDULE

at this facility DURING EACH TAX PERIOD these credits are claimed:

S, you MAY BE REQUIRED to VERIFY the FULL-TIME EMPLOYEES

1) the employee must have been DIFFICULT TO EMPLOY: unemployed

BY MONTH.

for at least 3 months prior to being hired at this facility for the new

SIGNATURE

development, AND MUST BE LISTED ON SCHEDULE D FOR A PERIOD

An unsigned application, form or schedule is invalid. The taxpayer

OF 1 FULL MONTH; or

claiming these tax benefits OR HIS DESIGNEE, AND THE TAX

PREPARER, must sign and date all applicable documents, subject to

2) the employee must have been ELIGIBLE FOR AID TO FAMILIES

WITH DEPENDENT CHILDREN (AFDC) OR THE GENERAL RELIEF

the penalties of perjury.

MO 419-1524 (12.95)

Form 135 Instructions - New/expanded Business Facility And Enterprise Zone: I Application For Initially Claiming Tax Benefits Page 10

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