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MO419-1524 (12-95)

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(2) the PRESIDING COMMISSIONER of the county, OR AN AUTH-

Include the value of land, buildings, machinery, and equipment,

ORIZED REPRESENTATIVE, if this facility’ s address is in an

furniture, fixtures, tools, appliances and any other tangible personal

depreciable property as defined in Internal Revenue Code 167. DO

unincorporated area, outside the city limits.

NOT INCLUDE INVENTORIES.

ORIGINAL ZONE

The PROPERTY’ S VALUE IS ITS ORIGINAL COST if OWNED, or if

If the address where this facility is located is within the ORIGINAL

LEASED, EIGHT TIMES THE NET ANNUAL (12 months) RENTAL/

enterprise zone boundaries, check the TOP BOX and enter the DATE

LEASE RATE of all REAL and DEPRECIABLE TANGIBLE PERSONAL

THE DEPARTMENT OF ECONOMIC DEVELOPMENT ORIGINALLY

PROPERTY. “ Net annual rental rate” means the annual rental/lease

DESIGNATED THIS ZONE. NOTE: The facility commencement date

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

must be on or after the date indicated.

from subrentals.

EXPANDED ZONE

The “ average” is determined by ADDING the TOTAL VALUE OF

If the address where this facility is located is within an EXPANSION

PROPERTY IN USE on THE LAST WORK DAY OF EACH MONTH

of the original enterprise zone boundaries, check the BOTTOM BOX

IN THE taxpayer’ s TAX PERIOD, and DIVIDING that total BY THE

and enter the DATE THE DEPARTMENT OF ECONOMIC DEVELOP-

TOTAL NUMBER OF MONTHS IN THE TAX PERIOD.

MENT DESIGNATED this EXPANSION OF THE ENTERPRISE ZONE.

NOTE: The facility commencement date must be on or after the date

SIGNATURE

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

indicated.

claiming these tax benefits OR HIS DESIGNEE, AND THE TAX

SIGNATURE

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

An unsigned application, form or schedule is invalid. THE GOVERNING

the penalties of perjury.

AUTHORITY’ S AUTHORIZED REPRESENTATIVE MUST SIGN this

schedule in the presence of a notary public.

SCHEDULE A INSTRUCTIONS

ENTERPRISE ZONE: CERTIFICATION OF FACILITY LOCATION

SCHEDULE B INSTRUCTIONS

ENTERPRISE ZONE: EMPLOYEE TRAINING CREDITS

NOTE: DO NOT COMPLETE THIS SCHEDULE IF THIS FACILITY IS

NOT IN A DESIGNATED ENTERPRISE ZONE.

NOTE: DO NOT COMPLETE THIS SCHEDULE IF THIS FACILITY IS

READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS

NOT IN AN ENTERPRISE ZONE.

FORM AND ANSWER ALL QUESTIONS, OR THE CERTIFICATION

READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS

WILL BE DELAYED.

FORM AND ANSWER ALL QUESTIONS, OR THE CERTIFICATION

YOUR INITIAL CLAIM FOR TAX BENEFITS WILL NOT BE APPROVED

WILL BE DELAYED.

UNLESS SCHEDULE A HAS BEEN SIGNED BY THE GOVERNING

AUTHORITY’ S AUTHORIZED REPRESENTATIVE, NOTARIZED AND

TAX PERIOD

ATTACHED TO FORM 135.

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

DO NOT FILE BEFORE THE END

THE TAX PERIOD. The tax credits

THIS SCHEDULE DOES NOT HAVE TO BE FILED IN YEARS 2-10.

are claimed for the year they are earned.

CREDITS CEASE IF A FACILITY MOVES FROM THE INITIAL

A separate Schedule B must be filed for each tax period training credits

QUALIFYING ADDRESS LISTED ON THIS SCHEDULE AND FORM

135.

are claimed.

NAME

NOTE: THE TOP PORTION OF THIS SCHEDULE IS TO BE COM-

Enter the name of the new or expanded facility.

PLETED BY THE TAXPAYER/PREPARER.

COMMENCEMENT DATE OF OPERATIONS:

TAX PERIOD

Enter the month, day and year this facility INITIALLY QUALIFIED for

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

these credits (see Line 13, Form 135).

DO NOT FILE BEFORE FORM 135 AND ACCOMPANYING SCHE-

NOTE: EMPLOYEES MUST HAVE BEEN TRAINED NO EARLIER THAN

DULES ARE COMPLETED AT THE END OF THE FIRST TAX PERIOD.

3 MONTHS PRIOR TO THIS DATE (first year filing only).

NAME AND ADDRESS

Enter the name of the new or expanded facility. The ADDRESS must

IDENTIFICATION NUMBERS

be the MISSOURI LOCATION WHERE THE DEVELOPMENT

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

OCCURRED and must be WITHIN one of MISSOURI’ S DESIGNATED

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

ENTERPRISE ZONES. DO NOT USE P.O. BOXES OR DRAWER

FACILITY’ S Missouri Tax Identification Number.

NUMBERS; THE LOCATION MUST BE IDENTIFIED, e.g. identify the

ALPHABETICAL LIST OF EMPLOYEES’ TTRAINEES’ NAMES

highway, route or street name and/or number.

This list must be ALPHABETICAL BY LAST NAME.

IDENTIFICATION NUMBERS

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

TRAINEES MUST ALSO BE LISTED ON SCHEDULE C OR D TO

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

RECEIVE TRAINING CREDIT (BE RESIDENT OR DIFFICULT TO

FACILITY’ S Missouri Tax Identification Number.

EMPLOY-see page 13).

NOTE: THE BOTTOM PORTION OF THIS SCHEDULE IS TO BE

NOTE: THE MAXIMUM CREDIT IS $400 PER EMPLOYEE. DO NOT

COMPLETED BY THE GOVERNING AUTHORITY’ S SPOKESPERSON.

“ RECLAIM” AN EMPLOYEE WHO PREVIOUSLY EARNED THE $400

(See enterprise zone map, page 5 for telephone numbers of local

MAXIMUM TRAINING CREDIT.

contacts.) The COMPANY/TAXPAYER/PREPARER MAY NOT COM-

Enter the FULL name of employees meeting the following criteria:

PLETE bottom portion.

1) the employee was trained DURING THIS TAX PERIOD; and

AUTHORIZED REPRESENTATIVE

2) the training occurred NO SOONER THAN THREE MONTHS PRIOR

The lower portion of Schedule A is to be completed by either:

TO THE date when the new or expanded portion of this facility started

commercial operations (see COMMENCEMENT DATE OF OPERA-

(1) the MAYOR of the municipality, OR AN AUTHORIZED REPRESEN-

TIONS above); and

TATIVE, if this facility’ s address is within the city limits, OR

Form 135 Instructions - New/expanded Business Facility And Enterprise Zone: I Application For Initially Claiming Tax Benefits Page 7

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