Form 67 - Credit For Idaho Research Activities - 2013 Page 2
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5EFO00037
Form 67 - Page 2
06-14-13
Use Part A or Part B to compute the fixed-base percentage. If the company meets the federal definition of a start-up company or has
elected to be treated as a start-up company, skip Part A and use Part B. Enter the fixed-base percentage on page 1, line 9.
Use Part C to compute the average annual gross receipts attributable to sources in Idaho. Enter this amount on page 1, line 10.
For Parts A, B and C, determine Idaho gross receipts using the multistate apportionment rules.
part A - Fixed-Base percentage
Column A
Column B
Idaho Qualified
Research Expenses
Idaho Gross Receipts
1. Enter the amounts for each year
a. 1984 ........................................................................................................
1a
b. 1985 ........................................................................................................
1b
c. 1986 ........................................................................................................
1c
d. 1987 ........................................................................................................
1d
e. 1988 ........................................................................................................
1e
f. Total Idaho qualified research expenses. Add lines 1a through
1e in Column A ........................................................................................
1f
g. Total Idaho gross receipts. Add lines 1a through 1e in Column B...................................................
1g
2. Fixed-Base Percentage. Divide line 1f by line 1g. Enter the amount here and on page 1, line 9.
Do not enter more than 16% ...................................................................................................................
2
%
part B - Fixed-Base percentage for Start-up Companies
For the first five tax years beginning after 1993 for which you have qualified research expenses for research conducted in Idaho, enter
on line 1 which year after 1993 this tax year is (for example 3rd tax year) and on line 5 enter 3%. You do not need to complete any
other lines in Schedule B.
If this is the 6th year or later beginning after 1993 for which you have qualified research expenses for research conducted in Idaho, use
the table in the instructions on page 3 to determine the years for which you need to enter the Idaho qualified research expenses and
Idaho gross receipts. For example, if this is the 6th tax year beginning after 1993, you will enter the Idaho qualified research expenses
and Idaho gross receipts for the 4th and 5th tax years.
1. Identify the year beginning after 1993 (1st, 2nd, 3rd...). See instructions ...................................................
_________________
Column A
Column B
2. Enter the qualified research expenses for research conducted in Idaho
Qualified Research
Expenses for Research
and the Idaho gross receipts for the applicable years. The applicable
Idaho Gross Receipts
conducted in Idaho
(Column A of table)
years can be found in the table in the instructions on page 3.
(Column B of table)
a. 4th Year ...................................................................................................
2a
b. 5th Year ...................................................................................................
2b
c. 6th Year ...................................................................................................
2c
d. 7th Year ...................................................................................................
2d
e. 8th Year ...................................................................................................
2e
f. 9th Year ...................................................................................................
2f
g. 10th Year .................................................................................................
2g
h. Total qualified research expenses for research conducted in Idaho
for applicable years. Add the amounts in Column A ..............................
2h
i. Total Idaho gross receipts for the same tax years.
Add the amounts in Column B ..........................................................................................................
2i
3. Divide Line 2h by line 2i ..........................................................................................................................
3
%
4. Percent for applicable year as indicated in the table in the instructions on page 3, Column C ...............
4
%
5. Fixed-Base Percentage for Start-Up Companies. Multiply line 3 by line 4. Enter the amount
here and on page 1, line 9. Do not enter more than 16% ......................................................................
5
%
part C - Average Annual Idaho Gross Receipts for the previous Four Tax Years
1. Enter the Idaho gross receipts for each of the years indicated.
a. 1st preceding tax year ............................................................................
1a
b. 2nd preceding tax year ...........................................................................
1b
c. 3rd preceding tax year ............................................................................
1c
d. 4th preceding tax year ............................................................................
1d
e. Total annual Idaho gross receipts for the previous four tax years. Add lines 1a through 1d ............
1e
2. Total average annual Idaho gross receipts for the previous four tax years.
Divide the amount on line 1e by 4. Enter the amount here and on page 1, line 10 ...............................
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