This document is a form for computing the Nebraska enterprise zone tax credit. It contains instructions for calculating employment levels and qualified investment amounts over the current and previous three years. The form requires the taxpayer to provide identification information and calculate employment and investment figures to determine the available tax credit amount.
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the amount of enterprise zone tax credits a business can claim or carry forward to future years. Key sections include calculations of full-time equivalent employees in the enterprise zone, qualified investment amounts, and amounts for credits used, distributed, or carried forward.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a tax form for computing enterprise zone tax credits in Nebraska for tax years 1997-2004. It contains instructions and calculations for determining:
1) Increased employment levels compared to previous years, including separate calculations for total employment and employment of zone residents.
2) Increased investment amounts in the zone compared to previous years.
3) The allowable tax credits based on meeting thresholds for increased employment and investment.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a form for computing enterprise zone tax credits in Nebraska for tax years 1997-2004. It contains instructions and calculations for determining credits based on increases in:
1) The number of equivalent full-time Nebraska employees working in the enterprise zone, compared to previous years.
2) The amount of qualified investment in the enterprise zone, compared to previous years.
3) The results of the employment and investment calculations are used to compute a tentative employment credit and investment credit amount.
This document provides a table listing the standard deduction amounts for tax year 2008 for different filing statuses based on federal income. It shows the standard deduction in increments of $500 for incomes between $0 and $83,500 for singles, married filing jointly or separately, heads of household, and qualifying widows(ers). For incomes above $83,500, the standard deduction is $0 for all filing statuses.
This document provides instructions for completing Wisconsin Schedule WD to report capital gains and losses for Wisconsin tax purposes. Key points include:
- Schedule WD is used to determine capital gains/losses included in Wisconsin income and generally follows the federal Schedule D.
- Wisconsin allows exclusion of 60% of net capital gain from assets held over one year. The capital loss deduction is limited to $500.
- The instructions provide guidance on items requiring adjustment from federal Schedule D amounts, including capital loss carryovers and basis differences.
- The summary sections of Schedule WD are explained for calculating amounts to include in income and carrying over capital losses.
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the available tax credit amount that can be used to offset tax liability or carried forward for future years.
This document provides instructions for claiming a refund due to a deceased taxpayer in Minnesota. It addresses refunds for property taxes, income taxes, and military service credits. For property tax refunds, only a surviving spouse or dependent can claim the refund. For income tax refunds and military credits, the personal representative of the estate can claim the refund, or if no representative, eligible claimants are listed in order as the surviving spouse, children, grandchildren, parents, siblings, and nieces/nephews. If multiple eligible claimants, all must agree and sign to waive their claim so the refund goes to one person. The form and death certificate are required to claim the refund.
This document is a Nebraska Partnership Return of Income form for the tax year 2008. It provides lines to report ordinary income, Nebraska adjustments increasing/decreasing ordinary income, Nebraska adjusted income, income reported to Nebraska, percentage of ownership by nonresident partners, income subject to withholding, Nebraska income tax withheld, credits/recapture, prior payments, tax due, and overpayment refund. Accompanying schedules provide lines to report income apportionment to Nebraska using a sales factor apportionment method.
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the amount of enterprise zone tax credits a business can claim or carry forward to future years. Key sections include calculations of full-time equivalent employees in the enterprise zone, qualified investment amounts, and amounts for credits used, distributed, or carried forward.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a tax form for computing enterprise zone tax credits in Nebraska for tax years 1997-2004. It contains instructions and calculations for determining:
1) Increased employment levels compared to previous years, including separate calculations for total employment and employment of zone residents.
2) Increased investment amounts in the zone compared to previous years.
3) The allowable tax credits based on meeting thresholds for increased employment and investment.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a form for computing enterprise zone tax credits in Nebraska for tax years 1997-2004. It contains instructions and calculations for determining credits based on increases in:
1) The number of equivalent full-time Nebraska employees working in the enterprise zone, compared to previous years.
2) The amount of qualified investment in the enterprise zone, compared to previous years.
3) The results of the employment and investment calculations are used to compute a tentative employment credit and investment credit amount.
This document provides a table listing the standard deduction amounts for tax year 2008 for different filing statuses based on federal income. It shows the standard deduction in increments of $500 for incomes between $0 and $83,500 for singles, married filing jointly or separately, heads of household, and qualifying widows(ers). For incomes above $83,500, the standard deduction is $0 for all filing statuses.
This document provides instructions for completing Wisconsin Schedule WD to report capital gains and losses for Wisconsin tax purposes. Key points include:
- Schedule WD is used to determine capital gains/losses included in Wisconsin income and generally follows the federal Schedule D.
- Wisconsin allows exclusion of 60% of net capital gain from assets held over one year. The capital loss deduction is limited to $500.
- The instructions provide guidance on items requiring adjustment from federal Schedule D amounts, including capital loss carryovers and basis differences.
- The summary sections of Schedule WD are explained for calculating amounts to include in income and carrying over capital losses.
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the available tax credit amount that can be used to offset tax liability or carried forward for future years.
This document provides instructions for claiming a refund due to a deceased taxpayer in Minnesota. It addresses refunds for property taxes, income taxes, and military service credits. For property tax refunds, only a surviving spouse or dependent can claim the refund. For income tax refunds and military credits, the personal representative of the estate can claim the refund, or if no representative, eligible claimants are listed in order as the surviving spouse, children, grandchildren, parents, siblings, and nieces/nephews. If multiple eligible claimants, all must agree and sign to waive their claim so the refund goes to one person. The form and death certificate are required to claim the refund.
This document is a Nebraska Partnership Return of Income form for the tax year 2008. It provides lines to report ordinary income, Nebraska adjustments increasing/decreasing ordinary income, Nebraska adjusted income, income reported to Nebraska, percentage of ownership by nonresident partners, income subject to withholding, Nebraska income tax withheld, credits/recapture, prior payments, tax due, and overpayment refund. Accompanying schedules provide lines to report income apportionment to Nebraska using a sales factor apportionment method.
This document is an application for an automatic extension of time to file a Nebraska corporation, fiduciary, or partnership tax return. It requests a 7-month extension until a specified future date. It requires the applicant to provide identifying information and calculates tentative tax liability, payments, and credits to determine the tax payment amount due, if any, by the original filing deadline. It must be signed by an authorized individual and submitted with any required payment to the Nebraska Department of Revenue.
1) This document provides instructions for taxpayers filing a Minnesota income tax extension and paying their taxes after the original April 15 due date.
2) Taxpayers must pay at least 90% of their total tax by April 15 to avoid penalties, and pay any remaining amount due by October 15. Interest of 5% per year will be charged on unpaid taxes from the original April 15 due date.
3) Taxpayers can pay electronically through the department website or phone system, by credit card through Official Payments Corporation, or by check using the provided voucher. Payments will be credited to the taxpayer's 2008 estimated tax account.
This document discusses the challenges facing Indian managers as Indian companies expand globally through mergers and acquisitions. It provides 3 key points:
1) Indian managers must develop a "global mindset" to understand diverse customer needs, global competition, and manage culturally diverse teams across borders. This requires traits like open-mindedness, cultural sensitivity, and risk-taking.
2) Cultural differences between countries create challenges for integration. Models by Hofstede and Trompenaars/Hampden-Turner provide frameworks to understand differences in areas like power distance, individualism, and views of time.
3) Indian companies are providing cultural training to managers to help them integrate into global cultures and manage
Storytelling is a more memorable way to convey information than just presenting facts because it engages more areas of the brain. When listening to a story, the language centers that process meaning are activated along with the regions associated with experiencing events. Effective stories follow a seven-part structure: setting the scene, establishing a routine, presenting a conflict, reacting to consequences, facing more consequences, resolving the conflict, and providing resolution. Stories should advance the plot and add descriptive details to engage the listener.
This document is a Power of Attorney form for the Minnesota Department of Revenue. It allows a taxpayer to appoint an attorney-in-fact to represent them before the department for tax and nontax debt matters. The taxpayer provides their name and identification number. They then name the person or firm given power of attorney and specify the authority granted, such as full authority or limited authority for specific tax types and years. The taxpayer signs and dates the form, granting the power of attorney.
The document provides instructions for completing Schedule VC to claim angel investment and early stage seed investment tax credits in Wisconsin for 2008. It summarizes the two available credits, how to qualify for them by investing in certified new business ventures, how to calculate the credits, and documentation required to be attached to claim the credits. Unused credits may be carried forward for 15 years and basis in investments must be reduced by the credit amount.
This document is an annual report form from the Iowa Department of Revenue for retailers to report the gross gallons of various motor fuels sold at retail locations in Iowa for the calendar year 2008. Retailers are required to provide details on gasoline, ethanol blends, diesel, and biodiesel sales by fuel type. They must also indicate their license and permit numbers. The report is due by January 31, 2009 and is used to monitor the state's tax incentives for alternative fuels but does not collect any taxes.
revenue.ne.gov tax current f_3800nwkst_r&dtaxman taxman
This document is a worksheet for calculating Nebraska's research and development tax credit. It provides instructions for determining the federal R&D credit amount from Form 6765, and then apportioning that credit between Nebraska and other states based on property and payroll factors or qualified research expenses. The final calculated Nebraska R&D credit can be used against Nebraska income tax, refunded for sales/use taxes paid, or distributed to partners or shareholders.
revenue.ne.gov tax current f_1041n_wksttaxman taxman
This document is a tax calculation worksheet for an Electing Small Business Trust (ESBT) filing a Nebraska state tax return. It provides instructions for calculating the ESBT's Nebraska taxable income and tax liability based on income received from an S corporation. Key steps include adjusting federal taxable income for items like U.S. government bond interest, then determining the portion of income from Nebraska sources to calculate the Nebraska tax amount.
El acceso a la tecnología digital es fundamental en la sociedad actual. Sin embargo, muchas personas aún no tienen acceso a computadoras u otros dispositivos. Es importante que organizaciones sin fines de lucro trabajen para proporcionar computadoras a bajo costo o gratuitas a aquellos que no pueden pagarlas, para que todos puedan beneficiarse de las herramientas digitales y la conectividad que son cada vez más necesarias.
This document is an alternative minimum tax schedule form for Wisconsin. It provides instructions for calculating Wisconsin alternative minimum tax. The form includes 20 lines for reporting various amounts used in the calculation, including federal alternative minimum taxable income, Wisconsin additions and subtractions, exemption amounts, tentative minimum tax, and Wisconsin alternative minimum tax. Key information includes determining Wisconsin alternative minimum taxable income, applying exemption amounts, calculating tentative minimum tax at 6.5% of taxable income exceeding exemptions, and determining the Wisconsin alternative minimum tax amount.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides lines for reporting ordinary income, Nebraska-specific adjustments that increase or decrease ordinary income, income apportioned to Nebraska, income subject to withholding for nonresident shareholders, withholding amounts, estimated tax payments, amounts due and refunds. Accompanying schedules are included for reporting income from both within and without Nebraska using apportionment factors. The form must be filed by S corporations operating in Nebraska and have the federal return and supporting schedules attached.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document provides instructions for completing a Nebraska Enterprise Zone Credit Computation form for tax years after 1997 and before 2004. Taxpayers claiming increased enterprise zone credits for increased employment and investment must complete this form. The form is used to calculate credits based on increases in the number of employees and amount of qualified investment in the enterprise zone over previous years. It instructs filers on how to determine if they qualify for the standard or increased credits and how to calculate credit amounts.
This document is a Power of Attorney form from the Wisconsin Department of Revenue. It allows a taxpayer to appoint an attorney-in-fact to represent them before the Department for certain tax matters. The form includes sections for the taxpayer and attorney contact information, the type of tax and years covered, any exclusions of authority for the attorney, how written communications should be sent, revocation of prior powers of attorney, and signatures to authorize the form. It provides a concise way for a taxpayer to grant tax representation powers to an attorney-in-fact for matters before the Wisconsin Department of Revenue.
This document lists the names and rankings of 8 people, with Prateek Bhardwaj ranked at 31 and Prerna Gupta ranked at 34. It also provides 4 websites as sources for merger and acquisition information: www.bbc.uk.co.in, www.bloomberg.com, www.dealbook.nytimes.com, and www.telegraph.co.uk.
This document provides instructions for calculating an Iowa out-of-state tax credit for Iowa residents. It contains two sections, one for full-year Iowa residents and one for part-year Iowa residents. For full-year residents, it describes how to calculate the percentage of income taxed by both Iowa and another state, apply that percentage to the Iowa tax, and claim a credit for the lower of that amount or the actual tax paid to the other state. For part-year residents, it provides similar instructions but requires additional proration based on the portion of income earned while an Iowa resident.
This document provides instructions for completing the Nebraska Community Development Assistance Act Credit Computation form. It explains who must file the form, when and where to file it, and who is eligible for the tax credit. The form is used to calculate credits approved by the Nebraska Department of Economic Development for contributions to approved community development programs. The document provides line-by-line instructions for completing parts A, B, and C of the form to claim, distribute, or carry over the tax credits.
This document is a Wisconsin Schedule RT form for reporting related entity expenses. It requires the taxpayer to:
1. Summarize interest, rental, and royalty expenses paid to related entities in Part I, including the name, ID number, and amount for each related payee.
2. In Part II, check boxes to indicate if any reported interest or rental expenses meet criteria to qualify for a subtraction when computing Wisconsin income.
3. In Part II, enter the amounts of interest and rental expenses that qualify for subtraction according to the checked boxes, up to the "Total Subtraction Allowable" amount.
The document provides instructions for completing the form to report related entity expenses and determine if any qualify
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the available tax credit amount that can be used to offset income tax liability or carried forward to future tax years.
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the available tax credit amount that can be used to offset tax liability or carried forward for future years.
This document is an application for an automatic extension of time to file a Nebraska corporation, fiduciary, or partnership tax return. It requests a 7-month extension until a specified future date. It requires the applicant to provide identifying information and calculates tentative tax liability, payments, and credits to determine the tax payment amount due, if any, by the original filing deadline. It must be signed by an authorized individual and submitted with any required payment to the Nebraska Department of Revenue.
1) This document provides instructions for taxpayers filing a Minnesota income tax extension and paying their taxes after the original April 15 due date.
2) Taxpayers must pay at least 90% of their total tax by April 15 to avoid penalties, and pay any remaining amount due by October 15. Interest of 5% per year will be charged on unpaid taxes from the original April 15 due date.
3) Taxpayers can pay electronically through the department website or phone system, by credit card through Official Payments Corporation, or by check using the provided voucher. Payments will be credited to the taxpayer's 2008 estimated tax account.
This document discusses the challenges facing Indian managers as Indian companies expand globally through mergers and acquisitions. It provides 3 key points:
1) Indian managers must develop a "global mindset" to understand diverse customer needs, global competition, and manage culturally diverse teams across borders. This requires traits like open-mindedness, cultural sensitivity, and risk-taking.
2) Cultural differences between countries create challenges for integration. Models by Hofstede and Trompenaars/Hampden-Turner provide frameworks to understand differences in areas like power distance, individualism, and views of time.
3) Indian companies are providing cultural training to managers to help them integrate into global cultures and manage
Storytelling is a more memorable way to convey information than just presenting facts because it engages more areas of the brain. When listening to a story, the language centers that process meaning are activated along with the regions associated with experiencing events. Effective stories follow a seven-part structure: setting the scene, establishing a routine, presenting a conflict, reacting to consequences, facing more consequences, resolving the conflict, and providing resolution. Stories should advance the plot and add descriptive details to engage the listener.
This document is a Power of Attorney form for the Minnesota Department of Revenue. It allows a taxpayer to appoint an attorney-in-fact to represent them before the department for tax and nontax debt matters. The taxpayer provides their name and identification number. They then name the person or firm given power of attorney and specify the authority granted, such as full authority or limited authority for specific tax types and years. The taxpayer signs and dates the form, granting the power of attorney.
The document provides instructions for completing Schedule VC to claim angel investment and early stage seed investment tax credits in Wisconsin for 2008. It summarizes the two available credits, how to qualify for them by investing in certified new business ventures, how to calculate the credits, and documentation required to be attached to claim the credits. Unused credits may be carried forward for 15 years and basis in investments must be reduced by the credit amount.
This document is an annual report form from the Iowa Department of Revenue for retailers to report the gross gallons of various motor fuels sold at retail locations in Iowa for the calendar year 2008. Retailers are required to provide details on gasoline, ethanol blends, diesel, and biodiesel sales by fuel type. They must also indicate their license and permit numbers. The report is due by January 31, 2009 and is used to monitor the state's tax incentives for alternative fuels but does not collect any taxes.
revenue.ne.gov tax current f_3800nwkst_r&dtaxman taxman
This document is a worksheet for calculating Nebraska's research and development tax credit. It provides instructions for determining the federal R&D credit amount from Form 6765, and then apportioning that credit between Nebraska and other states based on property and payroll factors or qualified research expenses. The final calculated Nebraska R&D credit can be used against Nebraska income tax, refunded for sales/use taxes paid, or distributed to partners or shareholders.
revenue.ne.gov tax current f_1041n_wksttaxman taxman
This document is a tax calculation worksheet for an Electing Small Business Trust (ESBT) filing a Nebraska state tax return. It provides instructions for calculating the ESBT's Nebraska taxable income and tax liability based on income received from an S corporation. Key steps include adjusting federal taxable income for items like U.S. government bond interest, then determining the portion of income from Nebraska sources to calculate the Nebraska tax amount.
El acceso a la tecnología digital es fundamental en la sociedad actual. Sin embargo, muchas personas aún no tienen acceso a computadoras u otros dispositivos. Es importante que organizaciones sin fines de lucro trabajen para proporcionar computadoras a bajo costo o gratuitas a aquellos que no pueden pagarlas, para que todos puedan beneficiarse de las herramientas digitales y la conectividad que son cada vez más necesarias.
This document is an alternative minimum tax schedule form for Wisconsin. It provides instructions for calculating Wisconsin alternative minimum tax. The form includes 20 lines for reporting various amounts used in the calculation, including federal alternative minimum taxable income, Wisconsin additions and subtractions, exemption amounts, tentative minimum tax, and Wisconsin alternative minimum tax. Key information includes determining Wisconsin alternative minimum taxable income, applying exemption amounts, calculating tentative minimum tax at 6.5% of taxable income exceeding exemptions, and determining the Wisconsin alternative minimum tax amount.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides lines for reporting ordinary income, Nebraska-specific adjustments that increase or decrease ordinary income, income apportioned to Nebraska, income subject to withholding for nonresident shareholders, withholding amounts, estimated tax payments, amounts due and refunds. Accompanying schedules are included for reporting income from both within and without Nebraska using apportionment factors. The form must be filed by S corporations operating in Nebraska and have the federal return and supporting schedules attached.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document provides instructions for completing a Nebraska Enterprise Zone Credit Computation form for tax years after 1997 and before 2004. Taxpayers claiming increased enterprise zone credits for increased employment and investment must complete this form. The form is used to calculate credits based on increases in the number of employees and amount of qualified investment in the enterprise zone over previous years. It instructs filers on how to determine if they qualify for the standard or increased credits and how to calculate credit amounts.
This document is a Power of Attorney form from the Wisconsin Department of Revenue. It allows a taxpayer to appoint an attorney-in-fact to represent them before the Department for certain tax matters. The form includes sections for the taxpayer and attorney contact information, the type of tax and years covered, any exclusions of authority for the attorney, how written communications should be sent, revocation of prior powers of attorney, and signatures to authorize the form. It provides a concise way for a taxpayer to grant tax representation powers to an attorney-in-fact for matters before the Wisconsin Department of Revenue.
This document lists the names and rankings of 8 people, with Prateek Bhardwaj ranked at 31 and Prerna Gupta ranked at 34. It also provides 4 websites as sources for merger and acquisition information: www.bbc.uk.co.in, www.bloomberg.com, www.dealbook.nytimes.com, and www.telegraph.co.uk.
This document provides instructions for calculating an Iowa out-of-state tax credit for Iowa residents. It contains two sections, one for full-year Iowa residents and one for part-year Iowa residents. For full-year residents, it describes how to calculate the percentage of income taxed by both Iowa and another state, apply that percentage to the Iowa tax, and claim a credit for the lower of that amount or the actual tax paid to the other state. For part-year residents, it provides similar instructions but requires additional proration based on the portion of income earned while an Iowa resident.
This document provides instructions for completing the Nebraska Community Development Assistance Act Credit Computation form. It explains who must file the form, when and where to file it, and who is eligible for the tax credit. The form is used to calculate credits approved by the Nebraska Department of Economic Development for contributions to approved community development programs. The document provides line-by-line instructions for completing parts A, B, and C of the form to claim, distribute, or carry over the tax credits.
This document is a Wisconsin Schedule RT form for reporting related entity expenses. It requires the taxpayer to:
1. Summarize interest, rental, and royalty expenses paid to related entities in Part I, including the name, ID number, and amount for each related payee.
2. In Part II, check boxes to indicate if any reported interest or rental expenses meet criteria to qualify for a subtraction when computing Wisconsin income.
3. In Part II, enter the amounts of interest and rental expenses that qualify for subtraction according to the checked boxes, up to the "Total Subtraction Allowable" amount.
The document provides instructions for completing the form to report related entity expenses and determine if any qualify
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the available tax credit amount that can be used to offset income tax liability or carried forward to future tax years.
revenue.ne.gov tax current f_3800nsch04-05taxman taxman
This document is a form for computing Nebraska's enterprise zone tax credit. It provides instructions for calculating increases in employment and investment within an enterprise zone over the current and previous three years. The form is used to determine the available tax credit amount that can be used to offset tax liability or carried forward for future years.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a tax form for computing enterprise zone tax credits in Nebraska for tax years 1997-2004. It contains instructions and calculations for determining:
1) Increased employment levels compared to previous years, including separate calculations for total employment and employment of zone residents.
2) Increased investment amounts in the zone compared to previous years.
3) The allowable tax credits based on meeting thresholds for increased employment and investment.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document provides instructions for completing a Nebraska Enterprise Zone Credit Computation form for tax years after 1997 and before 2004. Taxpayers claiming increased enterprise zone credits for business locations within designated enterprise zones must increase both employment and investment levels. The form is used to calculate credits based on increases in the number of employees and amount of qualified investment compared to previous years. Credits are determined separately for overall employment increases and for increases in employees residing in the enterprise zone.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a form used to calculate tax credits available to businesses operating in Nebraska enterprise zones. It provides instructions for computing increases in employment and investment over previous years to determine eligibility for credits. Businesses must increase both employment and investment levels to qualify for the full credits. The form also outlines how to calculate potential credits based on employment and investment thresholds.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a form used to calculate tax credits available to businesses operating in Nebraska enterprise zones. It provides instructions for computing increases in employment and investment over previous years to determine eligibility for credits. Businesses must increase both employment and investment levels to qualify for the full credits. The form also outlines how to calculate potential credits based on employment and investment thresholds.
revenue.ne.gov tax current f_3800nsch97-03taxman taxman
This document is a form used to calculate tax credits available to businesses operating in Nebraska enterprise zones. It provides instructions for computing increases in employment and investment over previous years to determine eligibility for tax credits. Businesses must increase both employment and investment levels to qualify for the full credits. The credits are calculated based on increased employment, increased employment of zone residents, and increased investment.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a Nebraska Employment and Investment Credit Computation Form for tax years after 2003 and before 2006. It provides instructions for taxpayers claiming credits under the Employment Expansion and Investment Incentive Act (LB 270). The form collects information about the taxpayer's qualified business type, locations, employees, investment, credits claimed and used in previous years, and credits to be carried forward or distributed to partners/shareholders.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a Nebraska Employment and Investment Credit Computation Form for tax years after 2003 and before 2006. It collects information from businesses claiming tax credits for expanding operations and hiring new employees in Nebraska. The form requests information such as the business name and location, qualified employees and investments in previous years, amounts of tax credits claimed and received, and tax liability information to compute eligible credits.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a Nebraska Employment and Investment Credit Computation Form for tax years after 2003 and before 2006. It provides instructions for taxpayers claiming credits under the Employment Expansion and Investment Incentive Act (LB 270). The form collects information about the taxpayer's qualified business type, locations, employees, investment, credits claimed and used in previous years, and credits to be carried forward or distributed to partners/shareholders.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a Nebraska Employment and Investment Credit Computation Form for tax years after 2003 and before 2006. It provides instructions for taxpayers claiming credits under the Employment Expansion and Investment Incentive Act (LB 270). The form collects information about the taxpayer's qualified business type, locations, employees, investment, credits claimed and used in previous years, and credits to be carried forward or distributed to partners/shareholders.
revenue.ne.gov tax current f_3800n97-03taxman taxman
This document is a form used to calculate Nebraska employment and investment credits for tax years after 1997 and before 2004. It provides instructions for taxpayers claiming credits under the Nebraska Employment Expansion and Investment Incentive Act. The form collects information about the taxpayer's qualified employees and investment to determine eligibility for tax credits based on increased employment and investment levels. It also addresses distribution of credits to partners or shareholders and potential credit recapture if employment or investment levels decrease.
revenue.ne.gov tax current f_3800n97-03taxman taxman
This document is a form used to calculate Nebraska employment and investment credits for tax years after 1997 and before 2004. It provides instructions for taxpayers claiming credits under the Nebraska Employment Expansion and Investment Incentive Act. The form collects information about the taxpayer's qualified employees and qualified investment in Nebraska to determine eligibility for tax credits. It also addresses distribution of credits to partners or shareholders and potential credit recapture if employment or investment levels decrease.
revenue.ne.gov tax current f_3800n97-03taxman taxman
This document is a form used to calculate Nebraska employment and investment credits for tax years after 1997 and before 2004. It provides instructions for taxpayers claiming credits under the Nebraska Employment Expansion and Investment Incentive Act. The form collects information about the taxpayer's qualified employees and qualified investment in Nebraska to determine eligibility for tax credits. It also addresses distribution of credits to partners or shareholders and potential credit recapture if employment or investment levels decrease.
revenue.ne.gov tax current f_3800n97-03taxman taxman
This document is a form for computing Nebraska employment and investment credits for tax years 1997-2004. It provides instructions for calculating credits based on increases in employment and investment levels over previous years. Qualifying business types are listed that may claim credits for original investments or additional employees. Sections of the form calculate credits based on increased numbers of equivalent Nebraska employees and increased amounts of qualified Nebraska investment compared to previous years. The total available credits from these two sections are summed to arrive at the total employment and investment incentive credits available.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a Nebraska Employment and Investment Credit Computation form for tax years after 2003 and before 2006. It provides instructions for taxpayers claiming credits under the Employment Expansion and Investment Incentive Act. Key details include:
- It must be attached to income tax returns for individuals, corporations, partnerships, LLCs, etc. claiming credits.
- Taxpayers must qualify based on the type of business activity conducted and meet requirements for increased employment and investment.
- Lines on the form calculate credits earned and carried forward/distributed based on employment and investment levels.
- Special instructions are provided for taxpayers claiming credits under a separate but related act, the Employment and Investment Growth Act.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a form for computing Nebraska employment and investment credits for tax years after 2003 and before 2006. It contains sections to calculate qualified Nebraska employees and qualified Nebraska investment for the current and preceding three years. The form is used to determine available credits that can be claimed against Nebraska income tax liability.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a Nebraska Employment and Investment Credit Computation form for tax years after 2003 and before 2006. It provides instructions for taxpayers claiming credits under the Employment Expansion and Investment Incentive Act. Key details include:
- It must be attached to income tax returns when claiming these credits.
- Taxpayers must qualify based on the type of business activity conducted.
- Credits are calculated based on the increase in full-time equivalent employees and amount of qualified investment in Nebraska.
- Distributed credits received from partnerships and S corporations must also be reported on the form.
revenue.ne.gov tax current f_3800n04-05taxman taxman
This document is a Nebraska Employment and Investment Credit Computation form for tax years after 2003 and before 2006. It provides instructions for taxpayers claiming credits under the Employment Expansion and Investment Incentive Act. Key details include:
- It must be attached to income tax returns when claiming these credits.
- Taxpayers must qualify based on the type of business activity conducted.
- Credits are calculated based on the increase in full-time equivalent employees and amount of qualified investment in Nebraska.
- Distributed credits received from partnerships and S corporations must also be reported on the form.
revenue.ne.gov tax current f_3800wkst_2006taxman taxman
This document is a worksheet for calculating Nebraska tax credits for research and development activities and renewable energy generation. It provides instructions for determining the research and development credit based on a percentage of qualified research expenses exceeding a base amount. It also provides a calculation to determine the renewable energy tax credit based on kilowatt-hours of electricity generated by a qualifying zero-emission facility. The worksheet is to be attached to Nebraska tax form 3800N to claim the applicable credits.
Similar to revenue.ne.gov tax current f_3800nsch04-05 (20)
This document is an application for a California homebuyer's tax credit. It contains sections for the seller to certify that the home has never been occupied, as well as sections for the escrow company to provide closing details. Finally, there are sections for up to three qualified buyers to provide their contact and ownership information and certify that they intend to use the home as their primary residence for at least two years. The buyers will receive a tax credit of up to 5% of the home's purchase price or $10,000, whichever is less.
This document contains Forms 593-C and 593-E and instructions for real estate withholding in California for 2009. It explains that real estate withholding is a prepayment of estimated income tax due from gains on real estate sales in California. The Real Estate Escrow Person is responsible for providing the forms to sellers and withholding the appropriate amount based on the forms submitted.
This document provides instructions for completing Form 593-V Payment Voucher for Real Estate Withholding Electronic Submission. Key details include:
1) Form 593-V is used to remit real estate withholding payment to the Franchise Tax Board if Form 593 was filed electronically. It must include the withholding agent's identifying information and payment amount.
2) Payments can be made by check or money order payable to the Franchise Tax Board, or through electronic funds transfer for large payments. The payment must match the electronically filed Form 593.
3) Payments are due within 20 days of the end of the month in which the real estate transaction occurred. Interest and penalties
This document provides instructions for California real estate withholding on installment sales. It explains that for tax years beginning on or after January 1, 2009, the buyer is required to withhold taxes on the principal portion of each installment payment for properties sold via an installment sale. The form guides the buyer through providing their contact information, the seller's information, acknowledging the withholding requirement, and signing to indicate they understand their obligation to withhold taxes and send payments to the state. Escrow agents are instructed to send the initial withholding amount to the state and provide copies of documents to help facilitate ongoing withholding as future installment payments are made.
This document is a California Form 593-C, which is a Real Estate Withholding Certificate. It allows a seller of California real estate to certify exemptions from real estate withholding requirements. The form has four parts: seller information, certifications that fully exempt from withholding, certifications that may partially or fully exempt, and the seller's signature. Checking boxes in Part II or III can allow full or partial exemption from the default 3 1/3% withholding on the sales price of California real estate.
This document is a California Form 593 for real estate withholding tax. It contains information about the withholding agent, seller or transferor, escrow or exchange details, and transaction details. The form requires the seller to sign a perjury statement if electing an optional gain on sale calculation method rather than the default 3 1/3% of total sales price withholding amount.
This document provides instructions for completing Form 592-V, the payment voucher for electronically filed Form 592 (Quarterly Resident and Nonresident Withholding Statement) and Form 592-F (Foreign Partner or Member Annual Return). Key details include verifying complete information is provided on the voucher, rounding cents to dollars, mailing the payment and voucher to the Franchise Tax Board by the payment due date, and interest and penalties for late payments.
This document is a California Form 592-B for the tax year 2009. It provides instructions for withholding agents and recipients regarding nonresident and resident withholding. Key details include:
- Form 592-B is used to report income subject to withholding and the amount of California tax withheld.
- It must be provided to recipients by January 31 and to foreign partners by the 15th day of the 4th month following the close of the taxable year.
- The recipient should attach Copy B to their California tax return to claim the withholding amount.
This document is a Foreign Partner or Member Quarterly Withholding Remittance Statement form for tax year 2009 from the California Franchise Tax Board. It contains instructions for three installment payments due by the 15th day of the 4th, 6th, and 9th months of the tax year. The form collects identifying information about the Withholding Agent such as name, address, ID number, and payment amounts to be remitted to the Franchise Tax Board.
This document is a Quarterly Resident and Nonresident Withholding Statement form for tax year 2009. It is used to report tax amounts withheld from payments made to independent contractors, recipients of rents/royalties, distributions to shareholders/partners/beneficiaries, and other types of income. The form includes sections to enter information about the withholding agent, types of income, amounts of tax withheld and due, and a schedule of payees listing details of payments made and tax withheld for each recipient. Instructions are provided on filing deadlines, common errors to avoid, electronic filing requirements, interest and penalties.
This document is a Nonresident Withholding Exemption Certificate form used to certify an exemption from withholding on distributions of previously reported income from an S corporation, partnership, or LLC. It allows a nonresident shareholder, partner, or member to claim exemption if the income represented by the distribution was already reported on their California tax return. The form requires information about the entity and individual, and certification that the income has been reported. It is to be kept by the entity and presented to claim exemption from withholding requirements on distributions of prior year income.
This document is a Withholding Exemption Certificate form from the California Franchise Tax Board. It allows individuals and entities to certify an exemption from California nonresident income tax withholding. The form contains checkboxes for different types of taxpayers, including individuals, corporations, partnerships, LLCs, tax-exempt entities, and trusts, to claim an exemption based on their status. It requires the taxpayer's name, address, and signature to certify that the information provided is true and correct.
This document is a request form for a waiver of nonresident withholding in California. It requests information about the requester, withholding agent, and payees. The requester provides their name and address and selects the type of income payment for which a waiver is requested. The withholding agent's name and address are also provided. In the vendor/payee section, names, addresses, and tax identification numbers are listed along with the reason for waiver request. Reasons include having current tax returns on file, making estimated payments, being a member of a combined reporting entity, or other special circumstances. The form is signed under penalty of perjury.
This document is a Nonresident Withholding Allocation Worksheet (Form 587) used to determine if withholding of income tax is required for payments made by a withholding agent to a nonresident vendor/payee. The vendor/payee provides information about the types of payments received and allocation of income between California and other states. The withholding agent uses this information to determine if withholding of 7% is required based on the amount of California-source income payments exceeding $1,500.
This document is a tax return form for California's nonadmitted insurance tax. It provides instructions for calculating taxes owed on insurance premiums paid to insurers not authorized to conduct business in California. The form includes sections to enter the taxpayer's information, identify the tax period and insurance contracts, compute the tax amount, and make payments or claim refunds. It also provides directions on filing amended returns, payment due dates, and authorizing a third party to discuss the filing with the tax agency.
The document provides instructions for Form 541-ES, which is used to calculate and pay estimated tax for estates and trusts. Key details include:
- Estimated tax payments for 2009 are now required to be 30% of the estimated tax liability for the 1st and 2nd installments and 20% for the 3rd and 4th installments.
- Estates and trusts with a 2009 adjusted gross income of $1,000,000 or more must base estimated tax payments on their 2009 tax liability rather than the prior year's tax.
- The form and instructions provide guidance on calculating estimated tax, payment due dates, and how to complete and submit Form 541-ES.
This document provides instructions for California taxpayers to estimate their tax liability and make estimated tax payments for tax year 2009. Key details include:
- Taxpayers must make estimated payments if they expect to owe $500 or more in tax for 2009 after subtracting withholding and credits.
- Payments are due April 15, June 15, September 15 of 2009, and January 15 of 2010.
- A worksheet is provided to help calculate estimated tax liability based on 2008 tax return or expected 2009 income.
- Failure to make required estimated payments may result in penalties. Electronic payment is required for payments over $20,000.
This document provides instructions for making estimated tax payments for individuals in California. It includes:
1) Directions for making online payments through the Franchise Tax Board website for ease and to schedule payments up to a year in advance.
2) A form for making estimated tax payments by mail on April 15, June 15, September 15, and January 15 that includes fields for name, address, amounts owed, and payment instructions.
3) Reminders not to combine estimated tax payments with tax payments from the previous year and to write your name and identification number on the check.
This document contains contact information for the California Franchise Tax Board. It lists phone numbers and addresses for various tax-related services, including automated phone services, taxpayer assistance, tax practitioner services, and departments within the FTB that handle issues like collections, bankruptcy, and deductions. The board members and executive officer are also named.
This document provides answers to frequently asked questions about tax audits conducted by the Franchise Tax Board of California. It explains that the purpose of an audit is to fairly verify the correct amount of taxes owed. It addresses questions about obtaining representation, responding to information requests, payment plans if additional taxes are owed, and appeal rights. The document directs taxpayers to contact their auditor or the Franchise Tax Board directly for additional assistance.
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...my Pandit
Explore the fascinating world of the Gemini Zodiac Sign. Discover the unique personality traits, key dates, and horoscope insights of Gemini individuals. Learn how their sociable, communicative nature and boundless curiosity make them the dynamic explorers of the zodiac. Dive into the duality of the Gemini sign and understand their intellectual and adventurous spirit.
HOW TO START UP A COMPANY A STEP-BY-STEP GUIDE.pdf46adnanshahzad
How to Start Up a Company: A Step-by-Step Guide Starting a company is an exciting adventure that combines creativity, strategy, and hard work. It can seem overwhelming at first, but with the right guidance, anyone can transform a great idea into a successful business. Let's dive into how to start up a company, from the initial spark of an idea to securing funding and launching your startup.
Introduction
Have you ever dreamed of turning your innovative idea into a thriving business? Starting a company involves numerous steps and decisions, but don't worry—we're here to help. Whether you're exploring how to start a startup company or wondering how to start up a small business, this guide will walk you through the process, step by step.
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
How to Implement a Real Estate CRM SoftwareSalesTown
To implement a CRM for real estate, set clear goals, choose a CRM with key real estate features, and customize it to your needs. Migrate your data, train your team, and use automation to save time. Monitor performance, ensure data security, and use the CRM to enhance marketing. Regularly check its effectiveness to improve your business.
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This PowerPoint compilation offers a comprehensive overview of 20 leading innovation management frameworks and methodologies, selected for their broad applicability across various industries and organizational contexts. These frameworks are valuable resources for a wide range of users, including business professionals, educators, and consultants.
Each framework is presented with visually engaging diagrams and templates, ensuring the content is both informative and appealing. While this compilation is thorough, please note that the slides are intended as supplementary resources and may not be sufficient for standalone instructional purposes.
This compilation is ideal for anyone looking to enhance their understanding of innovation management and drive meaningful change within their organization. Whether you aim to improve product development processes, enhance customer experiences, or drive digital transformation, these frameworks offer valuable insights and tools to help you achieve your goals.
INCLUDED FRAMEWORKS/MODELS:
1. Stanford’s Design Thinking
2. IDEO’s Human-Centered Design
3. Strategyzer’s Business Model Innovation
4. Lean Startup Methodology
5. Agile Innovation Framework
6. Doblin’s Ten Types of Innovation
7. McKinsey’s Three Horizons of Growth
8. Customer Journey Map
9. Christensen’s Disruptive Innovation Theory
10. Blue Ocean Strategy
11. Strategyn’s Jobs-To-Be-Done (JTBD) Framework with Job Map
12. Design Sprint Framework
13. The Double Diamond
14. Lean Six Sigma DMAIC
15. TRIZ Problem-Solving Framework
16. Edward de Bono’s Six Thinking Hats
17. Stage-Gate Model
18. Toyota’s Six Steps of Kaizen
19. Microsoft’s Digital Transformation Framework
20. Design for Six Sigma (DFSS)
To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations
Industrial Tech SW: Category Renewal and CreationChristian Dahlen
Every industrial revolution has created a new set of categories and a new set of players.
Multiple new technologies have emerged, but Samsara and C3.ai are only two companies which have gone public so far.
Manufacturing startups constitute the largest pipeline share of unicorns and IPO candidates in the SF Bay Area, and software startups dominate in Germany.
At Techbox Square, in Singapore, we're not just creative web designers and developers, we're the driving force behind your brand identity. Contact us today.
Best practices for project execution and deliveryCLIVE MINCHIN
A select set of project management best practices to keep your project on-track, on-cost and aligned to scope. Many firms have don't have the necessary skills, diligence, methods and oversight of their projects; this leads to slippage, higher costs and longer timeframes. Often firms have a history of projects that simply failed to move the needle. These best practices will help your firm avoid these pitfalls but they require fortitude to apply.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
How MJ Global Leads the Packaging Industry.pdfMJ Global
MJ Global's success in staying ahead of the curve in the packaging industry is a testament to its dedication to innovation, sustainability, and customer-centricity. By embracing technological advancements, leading in eco-friendly solutions, collaborating with industry leaders, and adapting to evolving consumer preferences, MJ Global continues to set new standards in the packaging sector.
❼❷⓿❺❻❷❽❷❼❽ Dpboss Matka Result Satta Matka Guessing Satta Fix jodi Kalyan Final ank Satta Matka Dpbos Final ank Satta Matta Matka 143 Kalyan Matka Guessing Final Matka Final ank Today Matka 420 Satta Batta Satta 143 Kalyan Chart Main Bazar Chart vip Matka Guessing Dpboss 143 Guessing Kalyan night
Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
The APCO Geopolitical Radar - Q3 2024 The Global Operating Environment for Bu...APCO
The Radar reflects input from APCO’s teams located around the world. It distils a host of interconnected events and trends into insights to inform operational and strategic decisions. Issues covered in this edition include:
How are Lilac French Bulldogs Beauty Charming the World and Capturing Hearts....Lacey Max
“After being the most listed dog breed in the United States for 31
years in a row, the Labrador Retriever has dropped to second place
in the American Kennel Club's annual survey of the country's most
popular canines. The French Bulldog is the new top dog in the
United States as of 2022. The stylish puppy has ascended the
rankings in rapid time despite having health concerns and limited
color choices.”
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
Top mailing list providers in the USA.pptxJeremyPeirce1
Discover the top mailing list providers in the USA, offering targeted lists, segmentation, and analytics to optimize your marketing campaigns and drive engagement.
Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...
revenue.ne.gov tax current f_3800nsch04-05
1. FORM
NEBRASKA SCHEDULE I — Enterprise Zone Credit Computation
3800N
nebraska FOR TAX YEARS AFTER 2003 AND BEFORE 2006
department
• Attach this schedule to Form 3800N
of revenue
Name as Shown on Return Social Security No. or Nebraska I.D. No.
Location Address Enterprise Zone
QUALIFIED NEBRASKA EMPLOYEE CALCULATION (see instructions)
(B)
Business Began in NE: / / (A)
Full-Time Equivalent
Total Hours Paid
Indicate your NE Withholding Tax No.: 21- Nebraska Employees
.
1 Equivalent Nebraska employees for current year . . . . . . . . . . . . . . . . . . . . . 1
.
2 Equivalent Nebraska employees for first preceding year . . . . . . . . . . . . . . . 2
.
3 Equivalent Nebraska employees for second preceding year . . . . . . . . . . . . 3
.
4 Equivalent Nebraska employees for third preceding year . . . . . . . . . . . . . . 4
ENTERPRISE ZONE RESIDENT EMPLOYEE CALCULATION (see instructions)
Include only employees residing in enterprise zone.
.
5 Equivalent Nebraska employees for current year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
.
6 Equivalent Nebraska employees for first preceding year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
.
7 Equivalent Nebraska employees for second preceding year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
.
8 Equivalent Nebraska employees for third preceding year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
NEBRASKA QUALIFIED INVESTMENT CALCULATION
(C) AVERAGE
TOTAL NEBRASKA QUALIFIED INVESTMENT
Enter Tax Year mo. / day / yr.
Attach worksheet calculating your current (Divide Total of Columns
end-of-year total Nebraska qualified investment. Beg. Year Year End (A) Beginning of Year (B) End of Year A and B by 2)
9 Current year . . . . . . . . . . . . . . . . . . . . . . 9$
/ / / / $ $
10 First preceding year . . . . . . . . . . . . . . . . 10
/ / / /
11 Second preceding year. . . . . . . . . . . . . . 11
/ / / /
12 Third preceding year. . . . . . . . . . . . . . . . 12
/ / / /
13 Amount of Nebraska sales and use tax refunds claimed to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Amount of recapture (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Total of your distributed credit amount from line 35, Form 3800N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Total Nebraska enterprise zone credit carried forward from earlier years (List years: ___________________) . . 16
17 Total available credit amounts (total of lines 15 and 16; minus lines 13 and 14) . . . . . . . . . . . . . . . . . . . . . . . . . . 17 $
18 Credits used to reduce income tax liability, enter on line 26, Form 3800N (see instructions) . . . . . . . . . . . . . . . . 18
19 Amount of credits distributed to partners, shareholders, and beneficiaries on line 34, Form 3800N . . . . . . . . . . . 19
20 Total Nebraska enterprise zone credit to be carried forward (line 17 minus lines 18 and 19) . . . . . . . . . . . . . . . . 20 $
8-601-2004 Rev. 1-2007
Supsersedes 8-601-2004 Rev. 1-2006
2. INSTRUCTIONS
SPECIAL NOTE. Credits for tax year 2004 or later are not COLUMN B FULL-TIME EQUIVALENT NEBRASKA
available unless an LB 608 application was filed with the EMPLOYEES. Divide the amount in Column A by 40 times the
Nebraska Department of Revenue. For information concerning number of weeks in the year. Calculate to one decimal point and
the application see the department’s Web site at www.revenue. enter this amount in Column B. For example, if the taxpayer’s
state.ne.us. employees were paid for 44,000 hours during the year and the
year was 52 weeks, 44,000 would be entered in Column A, and
Every taxpayer who received increased enterprise zone credits
21.2 in Column B. [44,000 ÷ (40 x 52) = 21.15]
for 2003 must file this schedule and Form 3800N.
LINES 5, 6, 7, and 8. These lines are used to compute the
This schedule is for those taxpayer with a business location in
increase in employment of persons residing in the enterprise zone.
an enterprise zone, designated by the Nebraska Department
Complete these lines in the same manner as lines 1 through 4 were
of Economic Development. This schedule is to be filed as an
completed, but only include those hours paid to employees who
attachment to the Form 3800N. You must complete lines 1
resided in the enterprise zone. If an employee moved, include the
through 4 and lines 13 through 31 on the Form 3800N, along with
hours paid while the employee was a resident of the enterprise
this schedule, before enterprise zone credits will be allowed.
zone. Do not include the hours paid while the employee resided
These instructions are to be read in addition to the Form 3800N
outside the enterprise zone.
instructions. Both sets of instructions apply to the enterprise zone
credits allowed including instructions for multiple locations or LINES 9, 10, 11, and 12. Enter in columns, A, B, and C
related parties. the beginning, ending, and average amounts of investment in
the current year and the three preceding years. This includes
WHO MUST FILE. Every taxpayer who elects the increased
only investment in improvements to real property and tangible
credits available for a business in an enterprise zone rather
personal property that are depreciable under the Internal Revenue
than the regular credits under the Employment Expansion and
Code. Do not include land, vehicles, planes, or railroad rolling
Investment Incentive Act must file this schedule. The schedule
stock. The value of the property owned by the taxpayer is its tax
must also be filed for each of the two years after the year in which
basis before depreciation. Property rented is to be valued at the
increased enterprise zone credits were received.
annualized rent, multiplied by eight, on each of the measuring
QUALIFYING BUSINESSES. In addition to the Qualifying
points. Do not use rental expense to value rental property.
Businesses for LB 270, qualifying businesses in enterprise zones
not in a metropolitan or primary city include any individual or LINE 14. You may be subject to recapture of your credit if any
association of individuals licensed to practice medicine and of the following conditions exist:
surgery or osteopathic medicine and surgery whose practice is a. You previously had recapture of credits earned in the
in the primary care areas of family practice, general practice, last two years;
general internal medicine, general pediatrics, general surgery,
b. Your number of employees in the enterprise zone for
or obstetrics and gynecology.
the current year is less than in the year the credit was
EMPLOYMENT INCREASE ONLY. For tax year 2003 and earned;
earlier if during the last five years the taxpayer has received
c. Your number of employees in the enterprise zone who
credits for both investment and employment at a location that is
were residents of the enterprise zone for the current year
now within an enterprise zone, additional employment increases
is less than in the year the credit was earned; or
may qualify for the increased enterprise zone credits.
d. The end of the year qualified investment in the enterprise
SPECIFIC INSTRUCTIONS
zone for the current year is less than in the year the credit
LINES 1, 2, 3, AND 4. These lines are used to compute the
was earned.
increase in employment for the location.
If any of the above conditions apply, contact the Nebraska
COLUMN A TOTAL HOURS PAID. Enter the total hours
Department of Revenue, P.O. Box 94818, Lincoln, Nebraska
for all employees worked during the current tax year and the
68509-4818, or telephone (402) 471-5753 for further
preceding three tax years.
instructions.
If you have no employees and lease employees from a qualified
employee leasing company, include the hours worked by the LINE 18. This is a nonrefundable credit. Enter only the amount
leased employees during the current year and the three prior of credit necessary to reduce income tax liability to zero. Also
years. enter this amount on line 26 of Form 3800N.