Form 41a765(I) - 2013 Kentucky Partnership Income And Llet Return

Form 1065, adjusted to exclude any interest expense on debts

Line 31—Enter the Energy Efficiency Products Tax Credit from

incurred to purchase or carry investment property producing, or

Form 5695–K, Line 36 and attach Form 5695–K.

held for the production of, U.S. government interest income.

Line 32—Enter the Energy Efficiency Products Tax Credit from

Lines 12(b)(1) and (b)(2)—Enter only the investment income

Form 5695–K, Line 36 and attach Form 5695–K.

included on Lines 4(a), 4(b), 4(c) and 4(f), Schedule K, Form

Line 33—Enter the Energy Efficiency Products Tax Credit from

765, and only the investment expenses related thereto included

Form 5695–K, Line 51 and attach Form 5695–K.

on Line 10, Schedule K, Form 765. See federal instructions for

Schedule K, Form 1065.

Line 34—Enter the Energy Efficiency Products Tax Credit from

Form 5695–K, Line 51 and attach Form 5695–K.

Line 13 – Enter the Kentucky Small Business Investment Credit

Program (KSBIC) tax credit as provided by KRS 141.384 and

Line 35—Enter the Energy Efficiency Products Tax Credit from

attach a copy of the Kentucky Economic Development Finance

Form 5695–K, Line 57 and attach Form 5695–K.

Authority notification.

Line 36—Enter the Energy Efficiency Products Tax Credit from

Line 14—Enter the Skills Training Investment Credit Act (STICA)

Form 5695–K, Line 63 and attach Form 5695–K.

tax credit as provided by KRS 141.405 and attach the Bluegrass

State Skills Corporation certification(s).

Line 37—Enter the ENERGY STAR Home or ENERGY STAR

Manufactured Home Tax Credit as provided by KRS 141.437

Line 15—Enter the Certified Rehabilitation Tax Credit as

and attach Kentucky Form 8908-K (Form 41A720-S11).

provided by KRS 171.397 and attach the Kentucky Heritage

Council certification(s).

Line 38—Enter the Railroad Maintenance and Improvement

Tax Credit as provided by KRS 141.385 and attach Kentucky

Line 16—Enter the Kentucky Unemployment Tax Credit as

Schedule RR-I (Form 41A720RR-I).

provided by KRS 141.065 and attach Kentucky Schedule UTC

(Form 42A740-UTC).

Line 39—Enter the Railroad Expansion Tax Credit as provided

by KRS 141.386 and attach Kentucky Schedule RR-E (Form

Line 17—Enter the Recycling/Composting Equipment Tax Credit

41A720RR-E).

as provided by KRS 141.390 and attach Kentucky Schedule RC

(Form 41A720RC).

Line 40—Enter the ENDOW Kentucky Tax Credit as provided by

KRS 141.438 and attach a copy of Kentucky Schedule ENDOW

Line 18—Enter the Kentucky Investment Fund Tax Credit as

(Form 41A720-S86).

provided by KRS 154.20–258 and attach a copy of the notification

from Kentucky Economic Development Finance Authority

Line 41—Enter the New Markets Program Tax Credit as provided

(KEDFA) reflecting the amount of credit granted and the year in

by KRS 141.434 and attach Kentucky Form 8874(K)-A (Form

which the credit may first be claimed.

41A720-S81).

Line 19—Enter the Coal Incentive Tax Credit for electric power

Line 42 (a)—Enter the information provided on federal

generation as provided by KRS 141.0405 and attach Kentucky

Schedule K, Form 1065, Line 13c(1).

Schedule CI (Form 41A720-CI).

Line 42(b)—Enter the amount reported on federal Schedule K,

Line 20—Enter the Qualified Research Facility Tax Credit as

Form 1065, Line 13c(2).

provided by KRS 141.395 and attach Kentucky Schedule QR

(Form 41A720QR).

Line 43—Enter the total amount of interest income of the

partnership from U.S. government bonds and securities and

Line 21—Enter the GED Incentive Tax Credit as provided by KRS

obligations of Kentucky and its political subdivisions.

151B.127 and attach GED-Incentive Program Final Report (Form

DAEL-31) for each employee that completed a learning contract

Line 44—Enter the total amount of any other type of income of

during the year.

the partnership on which the partner is exempt from Kentucky

income tax.

Line 22—Enter the Voluntary Environmental Remediation Tax

Credit as provided by KRS 141.418 and attach Kentucky Schedule

Line 45—Enter the total amount of nondeductible expenses

VERB (Form 41A720VERB).

paid or incurred by the partnership including, but not limited to,

state taxes measured by gross/net income, expenses related to

Line 23—Enter the Biodiesel Tax Credit as provided by KRS

tax–exempt income, etc. Do not include a deduction reported

141.424 and attach Kentucky Schedule BIO (41A720BIO).

elsewhere on Schedule K, Form 765, capital expenditures or

items the deductions for which are deferred to a later year.

Line 24—Enter the Environmental Stewardship Tax Credit as

provided by KRS 141.430 and attach Kentucky Schedule KESA

Line 46—Enter the amount reported on federal Schedule K,

(41A720KESA).

Form 1065, Line 19a and 19b.

Line 25—Enter the Clean Coal Incentive Tax Credit as provided by

Line 47—Attach schedules to report the partnership’s total

KRS 141.428 and attach Kentucky Schedule CCI (41A720–CCI)

income, expenses and other information applicable to items

not included on Lines 1 through 45 including, but not limited to,

Line 26—Enter the Ethanol Tax Credit as provided by KRS 141.4242

any recapture of Section 179 deduction, gross income and other

and attach Kentucky Schedule ETH (Form 41A720ETH).

information relating to oil and gas well properties enabling the

Line 27—Enter the Cellulosic Ethanol Tax Credit as provided

partnership to figure the allowable depletion deduction, and any

by KRS 141.4244 and attach Kentucky Schedule CELL (Form

other information the partners need to prepare their Kentucky

41A720CELL).

income tax returns. See federal instructions for Schedule K,

Form 1065, Line 13d.

Line 28—Enter the Energy Efficiency Products Tax Credit from

Form 5695–K, Line 6 and attach Form 5695–K.

Domestic Production Activities Deduction (DPAD)—A pass–

through entity does not complete Form 8903–K, but attaches

Line 29—Enter the Energy Efficiency Products Tax Credit from

information to each partner’s, member’s or shareholder’s

Form 5695–K, Line 12 and attach Form 5695–K.

Kentucky Schedule K–1 that will be needed to compute

their DPAD. A pass–through entity shall attach the following

Line 30—Enter the Energy Efficiency Products Tax Credit from

information to each Kentucky Schedule K–1 to be used by the

Form 5695–K, Line 18 and attach Form 5695–K.

Form 41a765(I) - 2013 Kentucky Partnership Income And Llet Return - 2013 Page 10

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