130008BC1283
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ALABAMA SCHEDULE BC – 2013
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PART I – Capital Docks Credit
You must attach Form AR and Form K-RCC to your Alabama return.
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1a
1 Enter your Project Number(s) assigned by the Alabama Department of Revenue . . . . . . . . . . . . . . . .
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1b
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1c
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1d
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1e
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1f
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1g
2 Name of the project entity entitled to the Capital Docks Credit:
3 Enter tax due from Form 20C, page 1, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
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4
4 Enter Capital Docks Credit available from Schedule K-RCC, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART J – Entertainment Industry Incentive Act of 2009
1
1 CREDIT ALLOWABLE. Enter the amount of the entertainment industry credit available . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART K – Full Employment Act of 2011 Credit
1 Number of full time employees on 12-31-2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Number of full time employees on 12-31-2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3
3 Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Number of qualifying employees you are claiming credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
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5 CREDIT ALLOWABLE. Multiply line 4 by $1,000.00. Enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
PART L – Heroes For Hire Tax Credit Act
Employee Credit
1
1 Number of recently deployed unemployed veterans included in line 4, Part K . . . . . . . . . . . . . . . . . .
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2
2 CREDIT ALLOWABLE. Multiply line 1 by $1,000.00. Enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART M – Heroes For Hire Tax Credit Act
Business Start-up Expenses Credit
1 Name
2
2 Enter your business ID number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Enter total amount of business start-up expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Maximum credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
$2,000
00
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5
5 CREDIT ALLOWABLE. Enter the lesser of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART N – Irrigation/Reservoir System Credit
1
1 Purchase cost and installation costs of irrigation system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Conversion costs to convert from fuel to electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Multiply line 3 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5 Cost of irrigation equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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6
6 Cost of construction reservoir . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Multiply line 7 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Enter the amount from line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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10 Maximum credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
$10,000
00
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11
11 CREDIT ALLOWABLE. Enter the lesser of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART O – Summary
1 *TOTAL CREDITS ALLOWABLE. Add Part D, Part E, line 9, Part F, Part G, Part H, Part I, line 4, Part J, Part K, line 5, Part L, line 2,
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1
Part M, line 5, and Part N, line 11. Enter the total here and on Form 20C, page 4, Schedule F, line 4 or Form ET-1, page 2, Schedule G, line 4. . . . .
*The total of all credits claimed cannot exceed the tax due per Form 20C, page 1, line 15 or Form ET-1, page 1, line 32. However, the Entertainment Industry
Incentive act of 2009 rebate may exceed the tax and is refundable.
ADOR