Looking for a Missouri Tax Forms And Templates? Download it for free!

THISTAX PERIOD, forwhich

-7-

FORMER FACILITY

SPECIAL EMPLOYEES

(item

If the TAXPAYER or RELATED TAXPAYER operated the

If the taxpayer claiming these tax benefits hired persons

11) -

(Item 16) -

former facility at any time during the tax year immediately before the

at this enterprise zone facility, who at the time they were hired, met

tax year business operations commenced at this facility, check Item

the criteria listed below, AND WHO WERE STILL EMPLOYED AT THIS

(11) “ yes.” Refer to Item (13) for date business operations commenced.

FACILITY DURING THIS TAX PERIOD, check Item (18) “ yes” AND

COMPLETE SCHEDULE D.

USAGE

12) - If the operations being conducted at this facility are

Special Employee Criteria: the employee must be either 1) “ difficult

(Item

substantially similar to those operations previously conducted at the

to employ” - unemployed at least 3 months prior to being hired for

former facility, check Item (12) “ yes.” If “ no,” describe the former

this new or expanded portion of this facility; OR 2) ELIGIBLE for Aid

operations on Line (12a).

to Families with Dependent Children (AFDC) OR the General Relief

Program.

COMMENCEMENT

(Item 13) - Enter the date when the development was completed (in

Special employees MUST HAVE BEEN HIRED NO EARLIER

NOTE:

use), or when the taxpayer started commercial operations. THIS DATE

THAN THREE MONTHS PRIOR TO THE COMMENCEMENT DATE

MUST BE FOR AT LEAST ONE FULL MONTH DURING THE TAX

entered on Line (13) of Form 135: THE EMPLOYEE MUST HAVE BEEN

PERIOD for which these tax benefits are being claimed, and must

HIRED FOR THIS SPECIFIC DEVELOPMENT.

be during the FIRST TAX PERIOD this new or expanded portion of

this facility was FIRST PUT INTO USE by the taxpayer claiming these

ITEMS 19 THROUGH 20a ARE TO BE COMPLETED ONLY BY

tax benefits.

TAXPAYERS CLAIMING THE NEW OR EXPANDED BUSINESS

FACILITY TAX BENEFITS. DO NOT COMPLETE 19-20a IF THIS

For example, NEW retailers should enter the date when the facility

FACILITY IS WITHIN AN ENTERPRISE ZONE.

first offered its goods for sale; NEW facilities providing services should

enter the date their services were first offered for sale; and NEW

manufacturers should enter the date when substantial physical

EXISTING BUSINESS

changes to personal properties were first made, not necessarily the

If THIS TAXPAYER operated any other Missouri facility(ies)

(Item 19) -

date when the facility was running at full operating capacity.

besides this new or expanded facility at the time of its commencement,

or immediately before, check Item (19) “ yes.” For instance, if this

EXPANDING facilities should enter the date their goods, services or

taxpayer operated a sales office in Missouri, check “ yes.”

products were first commercially available AT THE EXPANDED

PORTION of this facility, or when the expansion was in use.

If “ yes,” describe the commercial operations conducted at this (these)

other Missouri facility(ies) in (19a). BE SPECIFIC, e.g. l-person sales

MULTIPLE BUSINESSES

office leased in Missouri City during 1996 to sell taxpayer’ s

(Item 14) - If the taxpayer claiming these tax benefits had interest

manufactured women’ s clothing statewide. If you know the Standard

in any other business in Missouri (besides the business that has

Industrial Classification (SIC) for the other facility(ies), enter the 4-

established this new or expanded facility) AT ANY TIME DURING

digit number(s) in (19b).

THIS TAX PERIOD, for which a SINGLE MISSOURI TAX RETURN

IS FILED, check Item (14) “ yes.”

CREDIT DEFERRAL (ENTERPRISE ZONE FACILITIES NOT

ELIGIBLE)

(Item 14a) - Enter the NAMES and FEIN NUMBERS of these other

If you wish to defer the commencement of the ten-year

(Item 20) -

businesses in Item (14a).

period when these benefits can be claimed to another tax year, check

MULTIPLE FACILITIES

Item (20) “ yes” and enter the tax year to which these benefits are

(Item 15) - If the taxpayer claiming these tax benefits operated any

to be deferred in Item (20a). Year 1 of the credit will be the year

AT ANY

other facilities in Missouri (besides thisfacility)

TIME DURING

indicated (the credit will begin that year).

SINGLE MISSOURI RETURN IS FILED,

THE CREDITS MAY NOT BE DEFERRED FOR MORE THAN THREE

check Item (15) “ yes.”

ADDITIONAL TAX PERIODS AFTER THE TAX PERIOD WHEN THE

DEVELOPMENT OCCURRED. ONCE THE DEFERRAL HAS BEEN

ITEMS 16 THROUGH 16

ARE TO BE COMPLETED ONLY BY

MADE, THE DATE MAY NOT BE AMENDE’ D.

TAXPAYERS CLAIMING ENTERPRISE ZONE TAX BENEFITS. DO

NOT COMPLETE 16-16 IF THIS FACILITY IS NOT WITHIN A ZONE.

SIGNATURE

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

claiming these tax benefits OR HIS DESIGNEE, AND THE TAX

TRAINING

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

If the taxpayer incurred costs to train employees AT

(Item 16) -

the penalties of perjury.

THIS ENTERPRISE ZONE FACILITY DURING THIS TAX PERIOD,

and if the trainees were either residents of the enterprise zone or

“ difficult to employ” (unemployed at least 3 months prior to being

FORM 135-A INSTRUCTIONS

NEW/EXPANDED BUSINESS FACILITY AND ENTERPRISE ZONE:

hired at this facility), check Item (16) “ yes” AND COMPLETE

SCHEDULE B.

APPLICATION FOR SUBSEQUENTLY CLAIMING TAX BENEFITS

NOTE: Training credits may be earned even if government funds

THIS FORM IS NOT COMPLETED FOR THE FIRST/INITIAL

have been used in the training program, BUT ONLY IF THE

NOTE:

TAX PERIOD. THIS FORM MUST BE COMPLETED ONLY BY

EMPLOYEE’ S ACTUAL COSTS were over $400 per employee. The

TAXPAYERS SUBSEQUENTLY CLAIMING EITHER THE NEW/

credit per employee is equal to 80% OF COSTS OVER $400, UP

EXPANDED BUSINESS FACILITY OR THE ENTERPRISE ZONE TAX

TO A MAXIMUM OF $400 PER EMPLOYEE. (See Schedule B

BENEFITS. IT MUST BE COMPLETED EACH YEAR THE BENEFITS

instructions.)

ARE CLAIMED AFTER THE FIRST YEAR.

RESIDENTS

READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS

If the taxpayer claiming these tax benefits employed persons

(Item 17) -

FORM AND ANSWER ALL QUESTIONS, OR THE CERTIFICATION

at this enterprise zone facility DURING THIS TAX PERIOD, and IF

WILL BE DELAYED.

THESE EMPLOYEES LIVED WITHIN THIS ENTERPRISE ZONE

DURING THIS TAX PERIOD, check Item (17) “ yes” AND COMPLETE

TAX PERIOD

SCHEDULE C. All addresses must be verified by the enterprise zone

Enter the tax period for which these tax benefits are being claimed.

representative (see instructions, pages 13-14).

A separate application must be filed for each tax period. DO NOT FILE

NOTE: Resident employees may have been hired at any time (they

BEFORE THE END OF THE TAX PERIOD. The tax credits are claimed

may be long-term employees).

for the year they are earned.

MO 419-1524 (12.95)

Form 135 Instructions - New/expanded Business Facility And Enterprise Zone: I Application For Initially Claiming Tax Benefits Page 2

Related Articles

Related forms

Related Categories