Schedule Hm - Harbor Maintenance Tax Credit - 2012
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1
22012
Massachusetts
Schedule HM
Department of
Harbor Maintenance Tax Credit
Revenue
Name
Federal Identification number
Check applicable box(es):
Shipper
Exporter
Importer
Current Year Harbor Maintenance Tax Credit.
Documentation must be provided upon request.
a. Tax paid on port use for
b. Tax paid on port use for
c. Tax paid on port use for
Date
domestic movements of break-
exports of break-bulk and
imports of break-bulk and
Massachusetts port
paid
bulk and containerized cargo
containerized cargo
containerized cargo
11 Total . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Computation of Credit
22 Total qualifying Harbor Maintenance taxes for this year. Add line 1, col’s. a through c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
23 Enter unused credit from prior year (from, 2011 Schedule HM, line 23, col. c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
24 Massachusetts Harbor Maintenance Tax Credit available this year. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
35 Total corporate excise for purposes of determining allowable Harbor Maintenance Tax Credit. Form 355,
Computation of Excise, line 6; Form 355S, Computation of Excise, line 9; or Form 355U, Schedule U-ST, line 37 . . . . . . . 5
46 Enter the amount of Vanpool Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
57 Enter the amount of ITC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
48 Enter the amount of EOAC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
59 Enter the amount of Research Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Enter the amount of Low-Income Housing Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Enter the amount of Economic Development Incentive Program Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Enter the amount of Brownfields Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Enter the amount of Historic Rehabilitation Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the amount of Film Incentive Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Enter the amount of Medical Device Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Enter the amount of Life Science Credit(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Add lines 6 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Subtract line 17 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
456
19 Minimum corporate excise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Maximum allowable current year Harbor Maintenance Tax Credit. Subtract line 19 from line 18. If “0” or less, you do
not qualify for a current year Harbor Maintenance Tax Credit, enter “0” in line 21 and complete lines 22 and 23 . . . . . . . 20
21 Enter the smaller of line 4 or line 20 here and on the appropriate corporate return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
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