Form D-30cr - Qhtc Unincorporated Business Tax Credits
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1D-30CR
20____
OFFICIAL USE:
QHTC Unincorporated
Government of the District of Columbia
Business Tax Credits
Office of Tax and Revenue
Qualified High
Technology Company
FOR TAX YEAR BEGINNING AFTER DECEMBER 31, 20___
or
Tax Year beginning ______________, __________ 20___ and ending ______________, __________
20___
BUSINESS NAME _____________________________________________________
FEDERAL EMPLOYER IDENTIFICATION NUMBER OR
SOCIAL SECURITY NUMBER ______________________________________
TAX CREDIT FOR COSTS OF RETRAINING QUALIFIED DISADVANTAGED
EMPLOYEES DURING THE FIRST 18 MONTHS OF EMPLOYMENT
DOLLARS ONLY
1. Retraining costs (enter total from line 12, Column A, Form FP-332) . . . . . . . . . . . . . . . . . . . . . . . . . . $
2. Maximum allowed total (from line 12, Column C, Form FP-332) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
3. Line 1 or 2 whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
4. Retraining costs claimed in prior year (line 12, Column D, Form FP-332)
.
.
. . . . . . . . . . . . . . . . . . . . . . $
5. Retraining costs allowable in current year (Line 3 minus Line 4)
. . . . . . . . . . . . . . . . $
. . . . . . . . . . . . . .
6. Amount of Retraining Costs Tax Credit to be refunded (Line 5 times .50) . . . . . . . . . . . . . . . . . . . . . . . . $
Enter amount on Schedule UB, Line 15.
7. Amount of Retraining Costs Tax Credit to be carried forward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
INSTRUCTIONS
Refundable Business Tax Credit for Retraining Costs Incurred By
An Unincorporated Business Qualified High Technology Company
CREDIT
An unincorporated business that is a Qualified High Technology Company and has incurred
retraining costs for disadvantaged employees may claim a refundable business tax credit
equal to 50% of the cost to retrain such employees. The credit may not exceed $20,000 per
disadvantaged employee during the first 18 months of employment. Any credit not used may be
carried forward for 10 years. When claiming a tax credit carryover on your return please attach a
copy of your D-30CR for the year(s) from which the carryover originated.
FILING THE RETURN
Mail the completed Forms D-30, D-30CR and FP-332 to the Office of Tax and Revenue, PO Box 221,
96193,
Washington, DC 20044-0221.
20090-6193.
-13-
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