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MO419-1524

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e.g. government funds were used, the employer may claim only HIS

3) the training occurred AFTER THE DATE when this enterprise ZONE

The employer’ s reimbursable training costs MAY NOT include the

WAS initially DESIGNATED OR subsequently EXPANDED (see

monetary value of goods produced or services performed by the trainee

NOT CLAIM 100% OF THE

during the training program, e.g. you MAY

designation date entered on Schedule A); and

WAGES paid to the employee and trainer; you must subtract any

4) at the time training was received, the EMPLOYEE WAS either a

company benefits received from the employees.

RESIDENT of THIS ENTERPRISE ZONE where this facility is located;

SIGNATURE

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

5) at the time training was received, the EMPLOYEE WAS “ DIFFICULT

claiming these tax benefits OR HIS DESIGNEE, AND THE TAX

TO EMPLOY” : unemployed at least 3 months prior to being hired at

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

this facility for the new development; and

the penalties of perjury.

6) the EMPLOYER INCURRED COSTS to train the employee; and

7) the EMPLOYEE/TRAINEE was hired to WORK FULL TIME, OR an

SCHEDULE C INSTRUCTIONS

AVERAGE OF 20 HOURS PER WEEK, OR 80% OF THE facility’ s

ENTERPRISE ZONE: EMPLOYEE RESIDENT CREDITS

SEASON (if any).

EMPLOYER MAY CLAIM TRAINING CREDITS EQUAL TO 80%

NOTE:

DO NOT COMPLETE THIS SCHEDULE IF THIS FACILITY

OF HIS COSTS EXCEEDING $400, UP TO $400 PER EMPLOYEE:

IS NOT IN AN ENTERPRISE ZONE.

the same employee may receive training credits more than one tax

READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS

period only until the $400 maximum has

been reached.

FORM AND ANSWER ALL QUESTIONS, OR THE CERTIFICATION

DATE HIRED

WILL BE DELAYED.

Enter the month, day and year the employee was hired at this facility.

THIS SCHEDULE OR SCHEDULE D MUST BE COMPLETED TO

GENERAL TRAINING FOR LONG-TERM EMPLOYEES IS NOT

VERIFY TAXPAYER’ S “30%” ELIGIBILITY.

ELIGIBLE FOR THE TRAINING CREDIT.

NOTE: RESIDENT ADDRESSES MUST BEVERIFIED BY THE LOCAL

PRIOR TRAINING CREDIT(S) CLAIMED

ENTERPRISE ZONE COORDINATOR.

Enter the TOTAL amount of enterprise zone training credits CLAIMED

TAX PERIOD

to date FOR THIS EMPLOYEE. For instance, if you CLAIMED $850

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

for John Doe in 1993, and $50 in 1994, he cannot be claimed again

DO NOT FILE BEFORE THE END OF THE TAX PERIOD. The tax

in 1995 (1993 credit EARNED $850 - 400 X 80%: $360; 1994 credit

credits are claimed for the year they are earned.

EARNED $50 X 80%: $40. TOTAL CLAIMED $900, TOTAL EARNED

A separate Schedule C must be filed for each tax period resident credits

$400).

are claimed.

SOCIAL SECURITY NO.

NAME

Enter each employee/trainee’ s social security number in the space

Enter the name of this facility.

provided.

ENTERPRISE ZONE NAME

RESIDENT/DIFFICULT TO EMPLOY STATUS

Enter the name of the enterprise zone where THIS FACILITY IS

If the employee/trainee lived within the boundaries of the enterprise

LOCATED AND THESE RESIDENTS live.

zone where this facililty is located during the training period, AND

IS LISTED ON SCHEDULE C, enter “ yes” in the Resident Column.

IDENTIFICATION

NUMBERS

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

If not, enter “ no.”

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

If the trainee was “ difficult to employ” (unemployed at least 90 days

FACILITY’ S Missouri Tax Identification Number.

prior to being hired at this facility for the new development) at the

ALPHABETICAL LIST OF RESIDENTS’ NAMES

time training was received, AND IS LISTED ON SCHEDULE D, enter

“ yes” in the “ Difficult to Employ” Column. If not, enter “ no.”

This list must be ALPHABETICAL BY LAST NAME.

If both columns have been checked “no,” the employer is NOT

have

NOTE: Resident employees may

been hired at any time (they

ELIGIBLE to claim training credits for the employee.

may be

long-term employees).

If a column has been checked “yes,” but the employee is not listed

Enter the FULL name of employees meeting the following criteria:

on either Schedule C or D, the employer is NOT ELIGIBLE to claim

1) the EMPLOYEE WAS WORKING AT THIS FACILITY DURING THE

training credits for the employee.

PERIOD OF RESIDENCY entered in the last column of Schedule C; and

DESCRIPTION OF TRAINING

2) the EMPLOYEE RESIDED IN this ENTERPRISE ZONE WHERE this

Briefly describe the type of training received by the trainee, e.g.,

FACILITY IS located DURING THIS TAX PERIOD; and

“ apprentice welding,” “ basic office skills, ” “ manager trainee (formerly

3) the PERIOD OF RESIDENCY entered in the last column, IS AFTER

checker),” etc.

the date when the new or expanded OPERATIONS COMMENCED at

LENGTH OF TRAINING

this facility (Item (13), Form 135); and

Enterthetotal numberof hoursoftraining DURINGTHISTAXPERIOD,

that the employee received.

4) the PERIOD OF RESIDENCY IS AFTER the date when this

ENTERPRISE ZONE WAS DESIGNATED OR subsequently EXPANDED

PERIOD OF TRAINING

(see Schedule A date); and

Enter the month, day and year each employee’ s training started, and

the month, day and year each employee’ s training ended.

5) the resident/employee was hired to WORK FULL TIME, OR an

AVERAGE OF 20 HOURS PER WEEK, OR 80% OF THE facility’ s

TRAINING MUST HAVE OCCURRED DURING THIS TAX PERIOD.

SEASON (if any).

TRAINING MAY NOT HAVE OCCURRED MORE THAN 3 MONTHS

EMPLOYMENT DATE

PRIOR TO COMMENCEMENT DATE OF OPERATIONS (see date

Enter the month, day and year the employee WAS INITIALLY HIRED

above).

at this facility. Residents may have been hired at any time (they may

EMPLOYER’ S COSTS

be long-term employees).

Enter the employer’ s TOTAL cost to train the employee. If other funds,

TERMINATION DATE

costs for the training program. The credit per employee is equal to

Enter the month, day and year when the employee TERMINATED

80% of costs over $400, not to exceed $400 per trainee.

EMPLOYMENT at this facility, IF APPLICABLE.

(12-95)

Form 135 Instructions - New/expanded Business Facility And Enterprise Zone: I Application For Initially Claiming Tax Benefits Page 8

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