Form Fr-399 - Qualified High Technology Companies Tax Package Page 18
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32INSTRUCTIONS FOR FORM FP-332
Enter the beginning and ending dates of the tax year, the
(e) You do not receive 51% or more of gross revenue from
company name and the Federal Employer Identification
operating a retail store or electronic equipment facility in
Number or the Social Security Number.
DC;
(f) You are registered as a business in DC; and
WHO MAY USE THE FORM FP-332?
(g) You are current in all District Government filing
requirements and payment obligations.
A business which is not a corporation and which is a certified
Qualified High Technology Company may claim a partial
HOW AND WHEN TO FILE
refund of the retraining costs tax credit.
To claim the retraining costs tax credit, a Qualified High
You are a Qualified High Technology Company if:
Technology Company that is not a corporation must attach the
(a) You are an individual or entity organized for profit;
following to the Form D-30: Form QHTC-CERT, Certification
(b) You maintain an office, headquarters, or base of operations
for Qualified High Technology Company; Form D-30CR,
in DC;
QHTC Unincorporated Business Tax Credits; Schedule UB;
(c) You have 2 or more employees in DC;
and Form FP-332, Claim for Refund of Retraining Costs.
(d) At least 51% of your gross revenue is derived from one
Complete Lines 1-36 of the D-30; leave Line 37 blank. Fill
or more of the permitted activities listed in Publication
in the QHTC oval.
FR-399, Qualified High Technology Companies;
-16-
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