Sc Sch Tc-4sb -Small Business Jobs Credit Page 9
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14LINE INSTRUCTIONS
STEP 1 – TOTAL NUMBER OF QUALIFYING JOBS
PART A Instructions – QUALIFYING BUSINESSES
(1) In the tax year when you first claimed this credit, did you have a total of 99 or fewer full-time jobs everywhere, at either the
beginning or the end (whichever is lower) of the tax year?
To qualify for the accelerated small business jobs credit, a taxpayer must have 99 or fewer total employees at all locations worldwide at
either the beginning or the end of its tax year in which the new, full-time jobs are created in Year 1. The determination is made each
time a credit period begins; it is not made for subsequent years of the same credit period (e.g., Year 2, 3, 4, or 5), even if the number
of employees exceeds 99 worldwide during the credit period.
(2) Describe the facility and nature of business. Does the type of facility qualify for the credit?
This chart includes the types of small businesses that qualify for this credit:
Monthly Average Job
Qualifying Facility
County Ranking
Creation Requirement
Tier IV
Tier III
Tier II
Tier I
1. Manufacturing
Yes
Yes
Yes
Yes
2
2. Processing
Yes
Yes
Yes
Yes
2
3. Warehousing
Yes
Yes
Yes
Yes
2
4. Distribution
Yes
Yes
Yes
Yes
2
5. Research & Development
Yes
Yes
Yes
Yes
2
6. Corporate Office
Yes
Yes
Yes
Yes
2
7. Technology Intensive
Yes
Yes
Yes
Yes
2
8. Banking
Yes
Yes
Yes
Yes
2
2, except 20 for a
9. Tourism
Yes
Yes
Yes
Yes
new hotel or motel
10. Agribusiness Operations
Yes
Yes
Yes
Yes
2
11. Extraordinary Retail
Yes
Yes
Yes
Yes
2
Establishment
12. Retail Facility (e.g.,
Yes
No
No
No
2
convenience store, restaurant)
13. Service-Related Industry (e.g.,
seamstress, barber, lawn care,
Yes
No
No
No
2
daycare, legal, accounting,
investment services)
14.a. Qualifying Service-Related
Facility - health care (e.g.,
Yes
Yes
Yes
Yes
2
hospital, health-related services)
14.b. Qualifying Service-Related
30 – 250 at a single location
Facility - other (e.g., call centers,
based on certain average
mortgage processing centers, but
Yes
Yes
Yes
Yes
cash compensation amounts
not legal, accounting or
listed in the statute
investment services or retail sales)
STEP 1, PART B Instructions – COMPUTING THE NUMBER OF QUALIFYING JOBS
Enter the name of the county where the facility is located. Each year counties are designated as Tier I, Tier II, Tier III or Tier IV. The
amount of credit depends on the county’s designation.
In the first column, enter the names of each month of the tax year in chronological order. (example: March through February.)
In all other columns, enter each corresponding full-time job as 1 and each part time job as 0.5. A full-time job is one requiring a
minimum of 35 hours of an employee’s time each week for the entire normal year of company operations. A half time job is one
requiring less than 35 hours but at least 20 hours of an employee’s time each week for the entire normal year of company operations.
As examples, enter 1 half time job as 0.5, 3 half time jobs as 1.5, and 4 half time jobs as 2.
Computation of jobs qualifying for the credit
Line 1 Total employees. Add amounts from each column.
Line 2 Number of months in operation. Enter the number of months that existed in the corresponding tax year.
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