Schedule Rd - Credit For Increasing Research Activities - 2014
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1
2RD
14703
Credit for Increasing Research Activities RD 2014
Unitary businesses: Complete a separate Schedule RD for each corporation that is claiming the credit.
Name of Corporation
FEIN
Minnesota Tax ID
Round amounts to nearest whole dollar.
1 Wages for qualified services (do not include wages used in
1
figuring the work opportunity credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
2 Cost of supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3 Amounts paid or incurred for the right to use computers to conduct research . . . . . . . . . . . . . . . . .
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4 Sixty-five or seventy-five percent of contract expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5 Amount paid to qualified research organizations for basic research . . . . . . . . . . . . . . . . . . . . . . . . .
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6 Development contributions to a nonprofit organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Total qualified research expenses in Minnesota for the tax year (add lines 1 through 6) . . . . . . . .
A
B
Minnesota
Minnesota Qualified
Sales and Receipts
Research Expenses
8
8 Tax year 1988 . . . . . . . . . . . . . . . . . . .
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9 Tax year 1987 . . . . . . . . . . . . . . . . . . .
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10 Tax year 1986 . . . . . . . . . . . . . . . . . . .
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11 Tax year 1985 . . . . . . . . . . . . . . . . . . .
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12 Tax year 1984 . . . . . . . . . . . . . . . . . . .
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13 Add lines 8 through 12 . . . . . . . . . . .
14 Fixed base percentage (divide line 13B by line 13A; do not fill in more than 16% [.16]).
14
Start-up companies, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
15 Tax year 2013 . . . . . . . . . . . . . . . . . . .
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16 Tax year 2012 . . . . . . . . . . . . . . . . . . .
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17 Tax year 2011 . . . . . . . . . . . . . . . . . . .
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18 Tax year 2010 . . . . . . . . . . . . . . . . . . .
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19 Add lines 15 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
20 Average annual gross receipts (multiply line 19 by 25% [.25]) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
21 Multiply line 20 by the percentage on line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
22 Multiply line 7 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23
23 Base amount (enter amount from line 21 or line 22, whichever is greater) . . . . . . . . . . . . . . . . . . .
24
24 Subtract line 23 from line 7 (if zero or less, enter zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
25 Enter the amount from line 24 or $2,000,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
26 Subtract line 25 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
27 Multiply line 25 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
28 Multiply line 26 by 2.5% (.025) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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29 2014 credit (add lines 27 and 28; see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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30 Carryover credit and your share of any credit from partnership (see instructions) . . . . . . . . . . . . . .
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31 Tentative credit (add lines 29 and 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32
32 Limitation (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Credit for increasing research activities (enter the amount from line 31 or line 32,
33
whichever is less). Enter this amount on M4T, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Attach this schedule and a copy of federal Form 6765 to your Minnesota return.
9995
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