Form Nc-478i - Tax Credit - Research And Development - 2014

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2014 Tax Credit
NC-478I
Web
Research and Development
9-14
North Carolina Department of Revenue
Legal Name (First 10 Characters)
SSN or FEIN
Part 1.
Qualifying Information
Name, Address, and County
Other Business Information
Type of Research Expenses
at which Credit is Generated
(Fill in applicable circles.)
Wage standard for county
where R & D is conducted
Small Business
Low-tier Research
Average weekly wage of
all jobs at this establishment
University Research
Health insurance carrier
Eco-Industrial Park
Other
Health insurance policy number
Computation of Credit for Research Performed in an Eco-Industrial Park
Part 2.
(If you complete Part 2, do not complete Parts 3, 4 or 5 for the same expenses. This credit must be taken in 2014.)
.
,
,
,
Total qualified Eco-Industrial Park research expenses
1.
00
Credit amount for Eco-Industrial Park research expenses
2.
,
,
,
.
00
Multiply Line 1 by 35.0%
Part 3.
Computation of Credit for North Carolina University Research Expenses
(If you complete Part 3, do not complete Parts 2, 4 or 5 for the same expenses. This credit must be taken in 2014.)
.
,
,
,
3.
Total N.C. university research expenses
00
4. Credit amount for N.C. university research expenses
,
,
,
.
Multiply Line 3 by 20.0%
00
Computation of Credit for Qualified North Carolina Small Business Research Expenses
Part 4.
(If you complete Part 4, do not complete Parts 2, 3 or 5 for the same expenses. This credit must be taken in 2014.)
Total qualified N.C. small business research expenses
,
,
,
.
5.
00
6.
Credit amount for N.C. small business research expenses
.
,
,
,
00
Multiply Line 5 by 3.25%
Part 5. Computation of Credit for Qualified North Carolina Low-Tier and Other Research Expenses
(If you complete Part 5, do not complete Parts 2, 3 or 4 for the same expenses. This credit must be taken in 2014.)
,
,
,
.
Total qualified North Carolina low-tier and other research expenses
7.
00
.
,
,
,
Total qualified North Carolina low-tier research expenses
8.
00
Credit amount for qualified North Carolina low-tier research expenses
9.
,
,
,
.
00
Multiply Line 8 by 3.25%
Total qualified North Carolina other research expenses
,
10.
,
,
.
00
Line 7 minus Line 8
Credit amount for qualified North Carolina other research expenses
11.
,
,
,
.
00
Multiply Line 10 by the applicable percentage(s) below; add the amounts and enter sum.
Multiply the first $50 million by 1.25%
Multiply the amount over $50 million but no more than $200 million by 2.25%
Multiply the amount over $200 million by 3.25%

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