Form 321 - Angel Investor Tax Credit - 2015
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1
2321
NEW JERSEY CORPORATION BUSINESS TAX
FORM
(01-16)
ANGEL INVESTOR TAX CREDIT
2015
FOR TAXABLE PERIODS ENDING ON AND AFTER JULY 1, 2014
Name as Shown on Return
Federal ID Number
NJ Corporation Number
READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM
PART I
QUALIFICATIONS
1. Does the taxpayer have an approval letter issued by the New Jersey Economic
Development Authority? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
YES
NO
2. Has the taxpayer received and attached the original tax credit certificate issued by the New
Jersey Economic Development Authority? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
YES
NO
If the answer to either question in Part I is “NO”, do not complete the rest of this form. The taxpayer is not eligible for this tax credit.
NOTE:
Otherwise, go to Part II.
PART II
CALCULATION OF THE AVAILABLE ANGEL INVESTOR TAX CREDIT
3. Enter the approved credit amount as reported on the attached certificate . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter the amount of credit carry forward from the prior tax period - from line 12 of the prior tax period
Form 321 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Total tax credit available - add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
PART III
CALCULATION OF THE ALLOWABLE CREDIT AMOUNT
6. Enter tax liability from page 1, line 9 of CBT-100 or BFC-1, or line 4 of the CBT-100S . . . . . . . . . . . . . . .
6.
7. Total tax credits taken on current years’ return
a)____________________
____________________
b)____________________
____________________
c)____________________
____________________
d)____________________
____________________ . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total
7.
8. Remaining tax liablilty after other credits - subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter lesser of line 5 or line 8 here - carry to Angel Investor Tax Credit line on Schedule A-3 . . . . . . . . . .
9.
10. If line 5 is greater than line 8 - enter the difference here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. From line 10, enter the amount to be refunded and carry to Refundable Tax Credit line, page 1,
CBT-100, CBT-100S or BFC-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. From line 10, enter the amount to be carried forward - subtract line 11 from line 10 . . . . . . . . . . . . . . . . .
12.
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