Form Nc-478c - Tax Credit Research And Development - 2000
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1
2File with NC-478
2000 Tax Credit
NC-478C
Research and Development
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.)
Provide health insurance for all of the full-time
Be engaged in a type of business listed below
positions at the location for which the credit is claimed
Be eligible to claim a federal research and development
Have a good environmental and OSHA record
(R & D) tax credit under IRC Section 41 in effect 1/1/1999
Meet the wage standard for the jobs at the location
Attach a certification of eligibility from the N.C.
for which the R & D is conducted
Secretary of Commerce
If you conducted R & D at more than one business location in North Carolina, complete this section for
Business Information:
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
Central administrative office
Date zone designated
with 40 new jobs
Tier 2
Customer service center in
Tier based on letter of commitment
Tier 1 or Tier 2
Qualifying Information
Date letter signed
Data processing
Tier 3
NAICS Code of Business Location
Large investment ($150 million)
Electronic mail order house with
Wage standard for tier of business
250 new jobs in Tier 1 or Tier 2
Investment at year-end
Tier 4
location at time of application
Manufacturing
Average weekly wage of jobs
Taxpayer is insurer subject to
at business location
Warehousing
gross premiums tax
Tier 5
Health insurance carrier
Wholesale trade
Part 1.
Computation of General Credit for R & D Expenses Incurred in 2000
(This credit may be taken on the 2000 tax return.)
,
,
.
1.
Total qualified research expenses incurred in 2000
00
,
,
.
2.
Base amount of qualified research expenses
00
,
,
.
3.
Excess qualified research expenses
00
Line 1 minus Line 2
,
,
.
4.
Qualified research expenses in N.C.
00
5.
Research expenses apportionment percentage
.
%
Divide Line 4 by Line 1
,
,
.
6.
Excess research activities apportioned to N.C.
00
Multiply Line 3 by Line 5
,
,
.
7.
General credit for 2000 R & D expenses
00
Multiply Line 6 by 5%; enter here and on Part 3, Line 1
NC
478C
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