Form Ia 128s - Iowa Alternative Simplified Research Activities Credit - 2013
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1
2Iowa Department of Revenue
2013 IA 128S
Iowa Alternative Simplified Research Activities Credit
Name(s)
SSN
Pass-through entity (if applicable).
Pass-through FEIN
Attach a list if multiple pass-through entities.
Part I - Background Information - Enter Information from Federal Form 6765
1. Certain amounts paid or incurred to energy consortia ...................................................... 1. _________________
2. Basic research payments paid or incurred to qualified organizations .............................. 2. _________________
3. Qualified organizations base amount ................................................................................. 3. _________________
4. Wages for services used in qualified research .......................................................................... 4. _________________
5. Cost of supplies used in conducting qualified research .................................................... 5. _________________
6. Rental or lease costs of computers used in conducting qualified research ...................... 6. _________________
7. Applicable portion of contract expenses ............................................................................ 7. _________________
8. Enter average U.S. annual gross receipts for tax years 2009 through 2012 .................... 8. __________________
Part II - Calculation of Credit
9. Certain amounts paid or incurred to energy consortia in Iowa .......................................... 9. _________________
10. Basic research payments paid or incurred to qualified organizations in Iowa .................... 10. _________________
11. Iowa apportioned qualified organizations base amount ...................................................... 11. _________________
12. Subtract line 11 from line 10 . If zero or less, enter zero. ......................................................... 12. _________________
13. Add lines 9 and 12 . ............................................................................................................ 13. _________________
14. Multiply line 13 by 20% (0.20) ............................................................................................ 14. _________________
15. Wages for qualified research services performed in Iowa .................................................. 15. _________________
16. Cost of supplies used in conducting qualified research in Iowa ......................................... 16. _________________
17. Rental or lease costs of computers used in conducting qualified research in Iowa ............ 17. _________________
18. Applicable portion of contract expenses for qualified research performed in Iowa ............. 18. _________________
19. Total Iowa qualified research expenses. Add lines 15 through 18 ..................................... 19. __________________
20. Enter total qualified research expenses in Iowa for the prior three years. If you had no
qualified research expenses in Iowa during all of those years, enter zero and skip
lines 21 and 22 ................................................................................................................... 20. _________________
21. Divide line 20 by 6.0 ........................................................................................................... 21. _________________
22. Subtract line 21 from line 19 . If zero or less, enter zero . ...................................................... 22. _________________
23. Multiply line 22 by 4.55% (0.0455) ...................................................................................... 23. _________________
If you skipped lines 21 and 22, multiply line 19 by 1.95% (0.0195)
24. Iowa Alternative Simplified Research Activities Credit. Add lines 14 and 23.
Enter on Part II of the IA 148 ............................................................................................... 24. _________________
25. Supplemental Alternative Simplified Research Activities Credit. See instructions.
Enter on Part II of the IA 148 and include your certificate number. .................................. 25. _________________
26. Pass-through Alternative Simplified Research Activities Credit received from
26. _________________
partnership, LLC, S corporation, estate, or trust. Enter on Part II and IV of the IA 148 ............
27. Pass-through Supplemental Alternative Simplified Research Activities Credit received
. .. 27. _________________
from partnership, LLC, S corporation, estate, or trust. Enter on Part II and IV of the IA 148
*1341124019999*
41-124a (06/27/13)
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