Maryland Form 504cr - Business Income Tax Credits For Fiduciaries - 2013 Page 4
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23BUSINESS INCOME TAX CREDITS
page 4
MARYLAND
FORM
FOR FIDUCIARIES
504CR
ATTACH TO FORM 504.
2013
PART K - RESEARCH AND DEVELOPMENT TAX CREDITS
** Must Attach Required Certification
PART K - I
TO BE COMPLETED IF THE BUSINESS IS NOT CERTIFIED AS A “SMALL BUSINESS”FOR THIS CREDIT
1. Basic credit (3%) as certified by the Department of Business and Economic Development . . . .
1
2. Growth credit (10%) as certified by the Department of Business and Economic Development .
2
3. Total (Add lines 1 and 2) Enter here and on Line 11 of Part W. . . . . . . . . . . . . . . . . . . . . . .
3
PART K - II
TO BE COMPLETED IF THE BUSINESS IS CERTIFIED AS A “SMALL BUSINESS” FOR THIS CREDIT
4. Basic credit (3%) as certified by the Department of Business and Economic Development . . . .
4
5. Growth credit (10%) as certified by the Department of Business and Economic Development .
5
6. Total (Add lines 1 and 2) Enter here and on Line 6 of Part Y . . . . . . . . . . . . . . . . . . . . . . . . .
6
PART L - BIOTECHNOLOGY INVESTMENT INCENTIVE TAX CREDIT ** Must Attach Required Certification
NOTE: If you are claiming more than one investment see instruction for Part L.
1. Amount of approved investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2. Enter 50% of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3. Maximum Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
250,000
4. Tentative refund (Enter the amount from line 2 or line 3, whichever is less.) . . . . . . . . . . . . .
4
5. Enter any amount of recapture. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6. Total Biotechnology Investment Incentive Tax Credit (Subtract line 5 from line 4 and enter this
amount here and in PART Y, line 2. If less than zero, enter negative amount.) . . . . . . . . . . . .
6
PART M - COMMUTER TAX CREDIT
1. Amount of commuter benefits paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2. Enter 50% of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3. Number of employees for which commuter benefits were paid . . . . . . . . . . . . . . . . . . . . . . .
3
4. Multiply the number of employee-months
by $50 . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5. Enter the lesser of line 2 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
PART N - CLEAN ENERGY INCENTIVE TAX CREDIT ** Must Attach Required Certification
Enter in the box(es) below the number of kilowatt hours of electricity that was:
1. Not co-fired with coal
. Multiply this number by .85 cents (.0085) . . . . . . . . . . . . . .
1
2. Co-fired with coal
. Multiply this number by .5 cents (.005) . . . . . . . . . . . . . . . . . .
2
3. Total (Add lines 1 and 2.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4. Enter one-fifth of the amount stated on the initial credit certificate . . . . . . . . . . . . . . . . . . . .
4
5. Enter the lesser of line 3 or line 4. Enter this amount in Part Y, line 3 . . . . . . . . . . . . . . . . . .
5
PART O - MARYLAND-MINED COAL TAX CREDIT
** Must Attach Required Certification
1. Number of tons of Maryland-mined coal purchased in the current tax year . . . . . . . . . . . . . . .
1
2. Multiply line 1 by $3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
COM/RAD 057
13-49
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