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(12), under Column (X). Write or type the first month of the taxpayer’ s

MO419-1524

-9-

other

COLUMN (B): BASE TAX YEAR

SCHEDULE S INSTRUCTIONS

Enter the month, day and year for the ENTIRE TAX PERIOD ending

NEW/EXPANDED BUSINESS FACILITY AND ENTERPRISE ZONE:

IMMEDIATELY PRIOR to the tax period when commencement of

EMPLOYEES AND INVESTMENT CREDITS

commercial operations occurred at this new or expanded portion of

this existing facility, in the space provided under Column (B).

NOTE: THIS SCHEDULE MUST BE ATTACHED TO ALL APPLICA-

IMPORTANT NOTE: COLUMN (B), LINES (1) THROUGH (14), WILL

TIONS FILED (Form 135 and/or Form 135A)-IT MUST BE COM-

NOT CHANGE DURING THE ENTIRE PERIOD THESE TAX BENEFITS

PLETED BY TAXPAYERS CLAIMING EITHER THE NEW/EXPANDED

MAY BE CLAIMED.

BUSINESS FACILITY OR THE ENTERPRISE ZONE TAX BENEFITS

Enter the TOTAL number of persons employed at THIS WHOLE

EACH YEAR THE BENEFITS ARE CLAIMED.

FACILITY on the last work day of EACH calendar month during THE

READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS

BASE TAX PERIOD (see above paragraph), on the lines under Column

FORM AND ANSWER ALL QUESTIONS, OR THE CERTIFICATION

(B) that correspond to the same months entered under Column (X).

WILL BE DELAYED.

Include only those employees working FULL-TIME, AN AVERAGE OF

20 HOURS PER WEEK, OR 80% OF ANY SEASON.

TAX PERIOD

Enfer the tax pefiod for which these tax benefits are being claimed.

If the tax period is LESS THAN TWELVE MONTHS, leave the

A separate Schedule S must be filed for each tax period. DO NOT

unnecessary months blank and write “ SHORT TAX PERIOD.”

FILE BEFORE THE END OF THIS TAX PERIOD. The tax credits are

NOTE: NEW facilities enter ZERO. If this facility REPLACED ANOTHER

claimed for the year they are earned.

MISSOURI FACILITY, enter the persons employed at the CLOSED

NAME

FACILITY. If this facility was ACQUIRED FROM ANOTHER TAXPAYER,

Enter the name of the new or expanded facility.

enter the persons employed by the PREVIOUS TAXPAYER.

IDENTIFICATION NUMBERS

Add Lines (1) through (12), Column (B) for each FULL CALENDAR

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

MONTH OF OPERATION (usually 12 months), and enter the sum on

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

Line (13), Column (B). Divide Line (13), Column (B), by the number

FACILITY’ S Missouri Tax Identification Number.

of FULL CALENDAR MONTHS THE FACILITY WAS IN OPERATION

during this tax period, and enter the average carried to two decimal

COLUMN (X)

places on Line (14), Column (B).

Enter EACH month of the taxpayer’ s TAX PERIOD on Lines (1) through

Subtract Line (14), Column (B) from Line (14), Column (A) and enter

tax period on Line (1) of Column (X), the second month of the taxpayer’ s

the difference carried to two decimal places on Line (15), Column (B).

tax period on Line (2) of Column (X) and so forth until the last month

TRANSFERRED EMPLOYEES

of the taxpayer’ s tax period has been entered on Line (12) of Column

Enter the TOTAL NUMBER OF PERSONS employed by the taxpayer

(X). (ENTER ALL TWELVE MONTHS OF A TAX PERIOD UNDER

at OTHER FACILITIES IN MISSOURI who were transferred to this

COLUMN (X) EVEN IFTHE FACILTIY WAS IN OPERATION LESSTHAN

facility. THIS MUST BE A WHOLE NUMBER AND MUST BE ENTERED

TWELVE MONTHS.)

EACH YEAR THETRANSFERRED EMPLOYEES CONTINUETO WORK

COLUMN (A): CURRENT TAX YEAR

AT THIS FACILITY.

Enter the month, day and year END of the current tax period (the tax

DO NOT ENTER EMPLOYEES TRANSFERRED FROM ANOTHER

period for which you are filing) in the space provided below Column (A).

MISSOURI FACILITY WHO ARE CURRENTLY EARNING TAX

Enter the TOTAL number of persons employed at THIS WHOLE

CREDITS. DO NOT ENTER TRANSFERRED EMPLOYEES THAT ARE

FACILITY on the last work day of EACH calendar month during THIS

ALREADY LISTED IN COLUMN (B), Lines (1) through (12).

tax period, on the lines under Column (A) that correspond to the same

NEW BUSINESS FACILITY EMPLOYEES

months entered under Column (X). INCLUDE ONLY THE PERSONS

Subtract Line (17), Column (B) from Line (15), Column (B) and enter

EMPLOYED AT THE FACILITY WHERE THE DEVELOPMENT

the difference carried to two decimal places on Line (19), Column (B).

OCCURRED.

THIS NUMBER MUST EQUAL OR EXCEED TWO TO EARN CREDITS

NOTE: If the tax period is LESS THAN TWELVE MONTHS, leave the

EACH YEAR (see office requirement, page 2 for exception).

unnecessary months blank and write “ SHORT TAX PERIOD.”

COLUMN (C): CURRENT TAX YEAR (see also Schedule S-l Instructions)

Include only those persons who are employed by the taxpayer and who

Enter the month, day and year END of the current tax period (the tax

work at, or in, or perform duties directly connected with THIS facility

period for which you are filing) in the space provided below Column

on:

(C). THIS IS THE SAME TAX YEAR END DATE YOU ENTERED BELOW

1) a full-time basis-the employee was hired to work full-time, on a

COLUMN A.

regular basis; or

Enter the TOTAL amount of LEASED AND OWNED investment IN USE

2) a part-time basis-the employee was hired to work an average of

at this WHOLE FACILITY on the last work day of EACH calendar month

at least 20 hours per week; or

during THIS tax period, on the lines under Column (C) that correspond

to the same months entered under Column (X). INCLUDE ONLY THE

3) a seasonal basis-the employee was hired to work at least eighty

INVESTMENT IN USE AT THE FACILITY WHERE THE DEVELOPMENT

percent (80%) of the facility’ s season (if applicable).

OCCURRED.

NOTE: CONTRACT EMPLOYEES MAY NOT BE INCLUDED. SELF-

NOTE: If the taxpayer is filing for LESS THAN A TWELVE-MONTH

EMPLOYED PERSONS, SOLE PROPRIETORS, OWNERS AND

TAX PERIOD, leave the unnecessary months blank and note “ SHORT

OPERATORS, etc. MAY BE INCLUDED REGARDLESS OF WHETHER

TAX PERIOD.”

THEY RECEIVE COMPENSATION FOR THEIR WORK.

The term “ investment” means the ORIGINAL COST of OWNED REAL

Add the lines in Column (A) for each FULL CALENDAR MONTH AFTER

and PERSONAL property, e.g. land, building, machinery, equipment,

THE DATE (month, day, year) WHEN COMMENCEMENT OF COM-

depreciable

furniture, fixtures and

tangible personal property, BUT

MERCIAL OPERATIONS OCCURRED at this new or expanded portion

NOT INVENTORIES, IN USE at this WHOLE facility.

of this existing facility (see Form 135, Line (13) for commencement

The value of LEASED REAL and PERSONAL properties is determined

date), and enter the sum on Line (13), Column (A). Divide Line (13),

by multiplying the net ANNUAL (12 MONTHS) rental/lease rate times

Column (A), by the NUMBER OF FULL CALENDAR MONTHS THIS

eight. Net annual rental or lease rate means the annual (12 MONTHS)

NEW OR EXPANDED PORTION OF THIS EXISTING FACILITY, WAS

rental/lease rate paid by the taxpayer, less any rental/lease fees received

IN OPERATION and enter the average carried to two decimal places

by the taxpayer from subrentals.

on Line (14), Column (A).

(12-95)

Form 135 Instructions - New/expanded Business Facility And Enterprise Zone: I Application For Initially Claiming Tax Benefits Page 4

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