Form 83r - Recapture Of Idaho Small Employer Investment Tax Credit

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83R

RECAPTURE OF IDAHO SMALL

EMPLOYER INVESTMENT TAX CREDIT

EFO00012

06-17-13

Name(s) as shown on return

Social Security Number or EIN

PART I -- IDENTIFY PROPERTY THAT CEASED TO QUALIFY AS IDAHO SMALL EMPLOYER

INVESTMENT TAX CREDIT PROPERTY

Properties

Property Description

PART II -- ORIGINAL IDAHO SMALL EMPLOYER INVESTMENT TAX CREDIT

Properties

1. Date property placed in

service ...........................................

2. Cost or other basis ........................

3. Credit percentage .........................

3.75%

4. Original credit.

Multiply line 2 by line 3 ..................

5. Date property ceased

to qualify ........................................

6. Number of full years

between the date on line 1

and the date on line 5 ...................

PART III -- COMPUTATION OF RECAPTURE TAX

7. Recapture percentage

from table in instructions ...............

8. Tentative recapture tax.

Multiply line 4 by line 7 ..................

9. Add line 8, columns A through E .........................................................................................................................

10. Pass-through share of credit recapture from S corporations, partnerships, estates or trusts .............................

11. Add lines 9 and 10 ..............................................................................................................................................

1 2. Credit recapture distributed to shareholders, partners or beneficiaries ..............................................................

13. Enter the portion of original credit not used to offset any tax. Do not enter more

than line 11. The amount on this line reduces the carryover available to the current year ................................

14. Add lines 12 and 13 ............................................................................................................................................

15. Recapture of small employer investment tax credit. Subtract line 14 from line 11. Enter here and on

Form 44, Part II, line 3. Do not use this amount to reduce current year's small employer investment tax

credit computed on Form 83 ...............................................................................................................................