Form Nc-478d - 1999 Tax Credit Worker Training 10-99 - North Carolina Department Of Revenue
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1
2File with NC-478
1999 Tax Credit
NC-478D
Worker Training
North Carolina Department of Revenue
10-99
Legal Name (First 10 Characters)
SSN or FEIN
Requirements (See Article 3A of G.S. Chapter 105 and the Corporate Tax Bulletins for more information.)
Be engaged in a type of business listed below.
Meet the wage standard for the jobs for which the
credit is claimed.
Provide worker training for at least 5 employees who:
Have full-time positions not exempt under the federal FLSA.
Attach a certification of eligibility from the N.C.
Fill jobs eligible for the jobs credit or receive training for
Secretary of Commerce.
machinery and equipment eligible for the M & E credit.
If you provided worker training for employees at more than one business location in North Carolina, complete this
Business Information:
section for one location and attach a sheet giving the requested information for each additional location in the State.
Type of Business
Name and Address of Business Location
Tier and Status Information
Fill in applicable circle:
Fill in all applicable circles:
Air courier services
Development Zone
Tier 1
Central administrative office
Date zone designated
with 40 new jobs
Tier 2
Tier based on letter of commitment
Data processing
Date letter signed
Tier 3
Large Investment ($150 million)
Manufacturing
Eligibility for Other Credits
- Fill in all applicable circles:
Tier 4
Investment at year-end
Warehousing
Taxpayer is insurer subject to
Creating New Jobs
Investing in M & E
Tier 5
Wholesale trade
gross premiums tax
Form NC-478A
Form NC-478B
Part 1.
Computation of Credit for Current Year’s Training
,
1.
Number of employees trained during 1999 for Tier 1 locations
2.
Maximum credit for employees at Tier 1 locations
,
,
.
00
Multiply Line 1 by $1000
,
,
.
3.
Wages paid employees at Tier 1 locations during training
00
,
,
.
4.
Enter lesser of Line 2 or Line 3
00
,
5.
Number of employees trained during 1999 for Tier 2, 3, 4, or 5 locations
6.
Maximum credit for employees at Tier 2, 3, 4, or 5 locations
,
,
.
00
Multiply Line 5 by $500
,
,
.
7.
Wages paid employees at Tier 2, 3, 4, or 5 locations during training
00
8.
,
,
.
Enter lesser of Line 6 or Line 7
00
Part 2.
Computation of Amount Eligible to be Taken in Current Tax Year
(If taxpayer is an insurer, report credits against the insurance gross premiums tax in the franchise column.)
Franchise
Income
1.
Credit for 1999 training
,
,
.
,
,
.
00
00
Add Lines 4 and 8 from Part 1
2.
Carryforwards
,
,
.
,
,
.
00
00
Credits not taken for worker training in 1997 or 1998
3.
Eligible credit amount for worker training in 1999
,
,
.
,
,
.
00
00
Add Lines 1 and 2; enter here and on Line 4, Form NC-478
NC
478D
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