F2949
2002
STATE OF RHODE ISLAND
DIVISION ON TAXATION - DEPARTMENT OF ADMINISTRATION
JOB TRAINING CREDIT
R.I.G.L. 42-64.6
Taxable Year Ending: _________________________
Human Resource Investment Council Certificate #: ________________________
(Please attach copy of notice of certification issued by HRIC)
Qualifying
Social
Hourly
Average
Eligible Wages
* Individual
NET
Employee Name
Security #
Rate
Hrs. Weekly
(
Expenses (3 yrs)
EXPENSES
Not to Exceed $1000)
TOTALS
(attach sheet if necessary)
Qualifying Expenses Other Than Wage:
Line 1 .......... Payments for Instructors or Educational Institutions
1 ______________
Line 2 .......... Other Expenses (Attach Schedule)
2 ______________
Line 3 .......... Eligible Wages from Schedule Above
3 ______________
Line 4 .......... Total (Line 1 plus Line 2 plus Line 3)
4 ______________
Line 5 .......... Applicable Grants received
5 (
)
Line 6 .......... Amount of Training Expenses that were over $10,000.00 for and individual
employee during three year period
6 (
)
Line 7 .......... Qualifying Expenses (Line 4 less Line 5 less Line 6)
7 _______________
Line 8 .......... Credit Calculation (Line 7 times .25 or .50), (25% for 1996; 50% thereafter)
8 _______________
Line 9 .......... Credit for this taxable year (50% of Line 8)
9 _______________
Line 9A......... Carryover from prior year (attach schedule)
9A ______________
Line 10 ......... Total Credits (Line 9 plus Line 9A)
10 ______________
Line 11 ......... Carryover to following taxable year (50% of Line 8)
11 ______________
THIS FORM IS TO BE ATTACHED TO APPROPRIATE RHODE ISLAND TAX RETURN. DO NOT SUBMIT COMPLETED
FORM WITH HRIC APPLICATION FOR CERTIFICATION.