Form Nc-478d - Tax Credit Worker Training - 2000
ADVERTISEMENT
1
2File with NC-478
2000 Tax Credit
NC-478D
Worker Training
North Carolina Department of Revenue
10-00
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.)
Meet the wage standard for the jobs for which the
Be engaged in a type of business listed below
credit is claimed
Provide worker training for at least 5 employees who:
Provide health insurance for the positions for which
Have full-time positions not exempt under the federal FLSA
the credit is claimed
Have a good environmental and OSHA record
Fill jobs eligible for the jobs credit or receive training for
machinery and equipment eligible for the M & E credit
Attach a certification of eligibility from the N.C.
Secretary of Commerce
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
Tier 1
Development zone
Date zone designated
Central administrative office
with 40 new jobs
Tier 2
Tier based on letter of commitment
Customer service center in
Tier 1 or Tier 2
Date letter signed
Qualifying Information
Data processing
Tier 3
NAICS Code of Business Location
Large investment ($150 million)
Electronic mail order house with
Investment at year-end
250 new jobs in Tier 1 or Tier 2
Health insurance carrier
Tier 4
Manufacturing
Taxpayer is insurer subject to
Eligibility for Other Credits
- Fill in all applicable circles:
gross premiums tax
Warehousing
Tier 5
Creating New Jobs
Investing in M & E
Wholesale trade
Form NC-478A
Form NC-478B
Part 1.
Computation of Credit for Worker Training Provided in 2000
(This credit may be taken on the 2000 tax return.)
,
1.
Number of employees trained during 2000 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 2000 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
NC
478D
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial