Form Nc 478d - Tax Credit Worker Training - 2002
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1
22002 Tax Credit
File with NC-478
NC-478D
Worker Training
North Carolina Department of Revenue
9-02
Legal Name (First 10 Characters)
NAICS Code of Primary Business
SSN or FEIN
Part 1.
Business Information
(If you trained employees at more than one establishment, use a separate Form NC-478D for Parts 1 - 3 for
each establishment.)
Name, Address, and County of Establishment
Type of Business (
Tier, Development Zone, and Health Insurance
Fill in applicable circle.)
Information (
Fill in applicable circles.)
Air courier services
Central office or aircraft facility
Tier 5
Tier 1
Tier 3
Tier 2
Tier 4
Computer services
Tier based on letter of commitment
Customer service center for
telecommunications or financial services
Date letter signed
company in Tier 1, Tier 2, or Tier 3
(MM-DD-YY)
Data processing
NAICS Code of
Establishment in a development zone
Electronic mail order house in
Establishment
Tier 1, Tier 2, or Tier 3
Date zone designated
Wage standard for county where
(MM-DD-YY)
Manufacturing
employees trained are located
Warehousing if primary business
Average weekly wage of
Health insurance carrier
Warehousing if primary activity of an
employees trained
establishment in Tier 1, Tier 2, or Tier 3
Average weekly wage of all
Health insurance policy number
Wholesale trade
employees at this establishment
Part 2.
Computation of Credit for Worker Training Provided in 2002
(This credit may be taken on the 2002 tax return.)
(If establishment is in Tier 1 or in a development zone complete Lines 1-4 only; all others complete Lines 5-8 only.)
,
1.
Number of employees trained during 2002 for Tier 1 locations
,
,
.
2.
Maximum credit for employees at Tier 1 locations
00
Multiply Line 1 by $1000
,
,
.
3.
Wages paid employees at Tier 1 locations during training
00
(
Not to exceed $1000 of wages paid to each employee trained)
,
,
.
4.
Enter lesser of Line 2 or Line 3
00
,
5.
Number of employees trained during 2002 for Tier 2, 3, 4, or 5 locations
,
,
.
6.
Maximum credit for employees at Tier 2, 3, 4, or 5 locations
00
Multiply Line 5 by $500
,
,
.
7.
Wages paid employees at Tier 2, 3, 4, or 5 locations during training
00
(
Not to exceed $500 of wages paid to each employee trained)
,
,
.
8.
Enter lesser of Line 6 or Line 7
00
NC
478D
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