Form 319 - Urban Transit Hub Tax Credit - New Jersey Corporation Business Tax - 2014

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319

NEW JERSEY CORPORATION BUSINESS TAX

FORM

(09-14, R-05)

URBAN TRANSIT HUB TAX CREDIT

2014

FOR TAXABLE PERIODS ENDING ON JULY 31, 2014

Name as Shown on Return

Federal ID Number

NJ Corporation Number

READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM

PART I

QUALIFICATIONS

1. Has the taxpayer received and attached a copy of the tax credit certificate issued by the New Jersey

Economic Development Authority? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¨ YES

¨ NO

If the answer to the above question is “NO”, do not complete the rest of this form. The taxpayer is not eligible for this tax credit. Otherwise, go

to Part II.

PART II

CALCULATION OF THE URBAN TRANSIT HUB TAX CREDIT

2. Prior year unused credit carry forward - from line 8 of previous year’s Form 319 . . . . . . . . . . . . . . . . . . . .

3. Enter the tax credit amount approved for the current tax period by the Economic Development Authority .

4. Enter the total of lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Enter tax liability from page 1, line 9 of CBT-100 or BFC-1, or line 4 of the CBT-100S . . . . . . . . . . . . . . .

6. If the taxpayer is a tenant, enter the total lease payments made during the tax period for occupancy in

the qualified business facility, otherwise, continue to line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Total tax credits taken on this year’s return

a) __________________________

. . . . . . . . . . . . . . . .

__________________________

b) __________________________

. . . . . . . . . . . . . . . .

__________________________

c) __________________________

. . . . . . . . . . . . . . . .

__________________________

d) __________________________

. . . . . . . . . . . . . . . .

__________________________ . .Total

8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Allowable credit for the current tax period - tenants must enter the lesser of lines 4, 5, 7 or 8 and other

taxpayers must enter the lesser of lines 4 or 5 here and on Schedule A-3 of the CBT-100, the CBT-100S

or the BFC-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

10. Unused Credit Carry forward (line 4 minus line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .