Sc Sch Tc-4sb -Small Business Jobs Credit Page 12
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14EXAMPLE
The taxpayer in this example is a calendar year corporation having a tax liability before application of any credits of $30,000. It qualifies
for no other income tax credits. The qualifying corporate office facility is located in Dillon County and began operating in April of 2010.
There is no additional credit amount as described in STEP 3 instructions.
STEP 1, PART B - COMPUTING THE NUMBER OF QUALIFYING JOBS
NUMBER OF FULL TIME EMPLOYEES IN EACH MONTH (Enter 0.5 for each part time job)
Dillon
2010
2011
2012
2013
COUNTY
YR
YR
YR
YR
YR
YR
YR
YEAR
BASE
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
1
2
3
4
5
6
MONTH
January
8
6
1
February
8
6
2
March
7
6
3
April
9
7
6
4
May
9
7
6
5
June
9
7
6
6
8
7
7
July
7
August
8
7
7
8
September
8
7
7
9
8
6
7
October
10
November
8
6
7
11
December
8
6
7
12
COMPUTATION OF JOBS QUALIFYING FOR THE CREDIT
0
75
83
78
LINE 1: TOTAL EMPLOYEES
LINE 2: DIVIDED BY: NUMBER OF
NA
9
12
12
MONTHS IN OPERATION
LINE 3: MONTHLY AVERAGE OF
NA
8
6
6
EMPLOYEES
NOTE: Round down to the next whole number.
LINE 4: LESS: PREVIOUS YEAR
AVERAGE
NA
8
6
(line 3 of previous column)
LINE 5: AVERAGE INCREASE IN
8
(2)
0
EMPLOYEES
LINE 6: YEAR 1 INCREASE
6
6
LINE 7: YEAR 2 INCREASE
0
LINE 8: YEAR 3 INCREASE
LINE 9: YEAR 4 INCREASE
LINE 10: YEAR 5 INCREASE
LINE 11: YEAR 6 INCREASE
LINE 12: JOBS QUALIFYING FOR CREDIT
(Add lines 6 through 11)
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