Form Nc-478k - Tax Credit Investing In Business Property - 2013
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1
2NC-478K
2013 Tax Credit
Web
Investing in Business Property
10-13
North Carolina Department of Revenue
Legal Name (First 10 Characters)
SSN or FEIN
Part 1.
Computation of Credit Amount for Investing in Business Property in 2013
(If you invested in
business property in more than one county, use a separate Form NC-478K for each county. The first installment of this
credit may not be taken until 2014.)
1. County where eligible business property is placed in service
2. Cost of eligible business property purchased or leased and placed
,
,
.
00
in service in N.C. during 2013
3. Cost of all eligible business property in service in N.C. on the last
,
,
.
00
(Enter here and in Part 2)
day of 2013
4. Cost of all eligible business property in service in N.C. on the last
,
,
.
00
(From Part 2, see instructions)
day of the base year
,
,
.
(If Line 5 is zero or less, enter zero)
5. Line 3 minus Line 4
00
,
,
.
(Enter the lesser of Line 2 or Line 5)
6. Eligible Investment Amount Statewide
00
7. Amount of Line 6 located in this county but NOT in an agrarian growth
,
,
.
00
zone, urban progress zone, or port enhancement zone
(If property placed in service over 2-year period, see instructions)
8.
Tier threshold for county
Tier 3
Tier 1
Tier 2
,
,
.
00
$2,000,000
$ -0-
$1,000,000
,
,
.
9. Excess of eligible investment amount over applicable threshold
00
Line 7 minus Line 8. If zero or less, skip Lines 9 and 10 and go to Line 11.
10. Credit amount for investing in business property in this county in
2013 NOT located in an agrarian growth zone, urban progress zone,
or port enhancement zone
Multiply Line 9 by percentage for the applicable Tier from the table below.
,
,
.
00
Tier 1
Tier 2
Tier 3
7%
5%
3.5%
11.
Amount of Line 6 located in this county AND in an agrarian growth
,
,
.
00
zone, urban progress zone, or port enhancement zone
,
,
.
12.
Multiply Line 11 by 7%
00
13.
Total Credit for Investing in Business Property in This County in 2013
,
,
.
Add Line 10 and Line 12; enter here and in the Business Property
00
Credit History Table Part 4
,
,
.
14.
Amount of each future installment
00
Divide Line 13 by the number 4 (Credit is taken in 4 installments)
Part 2. Business Property in Service in N.C. on Last Day of Tax Year
Tax Year
Amount
Tax Year
Amount
Tax Year
Amount
Tax Year
Amount
2010
2011
2012
2013
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