Form Rpd-41320 Draft - Angel Investment Credit Claim Form (Page 2 of 3) in pdf

Form Rpd-41320 Draft - Angel Investment Credit Claim Form Page 2

State of New Mexico - Taxation and Revenue Department

RPD-41320

Rev. 09/04/2012

ANGEL INVESTMENT CREDIT CLAIM FORM

Schedule A - Computation of Unused Credit Available for Carry-forward

Attach Schedule A to Form RPD-41320, Angel Investment Credit Claim Form, if you have a carry-forward

of unused angel investment credit from a certificate of eligibility that has been previously claimed.

DRAFT

Instructions for the Schedule A Worksheet - Computation of Unused Credit Available for Carry-

forward.

09/04/2012

(a) Date of certificate of eligibility. Enter the issue date from the certificate of eligibility for an angel investment credit that

was previously claimed on Form RPD-41320, Angel Investment Credit Claim Form. Do not enter a credit if the date of the

certificate of eligibility is more than four years older than the tax year of the return to which you wish to claim the credit.

Unused angel investment credit may only be carried forward for three years following the tax year that includes the date of

the certificate of eligibility received from the New Mexico Economic Development Department.

(b) Certificate number. For each tax credit listed in column (a), enter the certificate number.

(d) Total credit applied to previous returns. For each credit amount listed in column (c), enter the total amount of credit

previously applied to personal income tax liabilities.

(e) Unused credit available for carry-forward. Subtract column (d) from column (c) and enter the difference.

If additional space is needed, attach a schedule on a separate page in the same format.

(d) Total credit applied

(e) Unused credit available for

(a) Date of certificate

(b) Certificate

to previous returns

carry-forward [(c) - (d)]

of eligibility

number

credit

TOTAL unused credit available for carry-forward.

Enter the sum

of column (e). If supplemental pages are attached, enter the sum of column

(e) from all pages.

Form Rpd-41320 Draft - Angel Investment Credit Claim Form Page 2