Form Ia 128 - Iowa Research Activities Credit - 2013
Download a blank fillable Form Ia 128 - Iowa Research Activities Credit - 2013 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Ia 128 - Iowa Research Activities Credit - 2013 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3Iowa Department of Revenue
2013 IA 128
Iowa Research Activities Credit
Name(s)
SSN or FEIN
Pass-through entity (if applicable).
Pass-through FEIN
Attach a list if multiple pass-through entities.
PART I - Computation of Research Activities Credit
1.
Certain amounts paid or incurred to energy consortia ............................................................ 1. __________________
2. Basic research payments paid or incurred to qualified organizations................................
2.
3.
Qualified organizations base amount............................................................................. 3.
4. Subtract line 3 from line 2. If zero or less, enter zero. ........................................................... 4. __________________
5. Wages for services used in qualified research ........................................................................ 5. __________________
6. Cost of supplies used in conducting qualified research .......................................................... 6. __________________
7. Rental or lease costs of computers used in conducting qualified research .......................... 7. __________________
8. Applicable portion of contract expenses .................................................................................. 8. __________________
9. Add lines 5 through 8. ............................................................................................................... 9. __________________
10. Enter fixed-base percentage, but not more than 16%. ........................................................... 10. ________________ %
11. Enter average annual gross receipts. ...................................................................................... 11. __________________
12. Base amount. Multiply line 11 by the percentage on line 10. ................................................. 12. __________________
13. Subtract line 12 from line 9. If zero or less, enter zero. ......................................................... 13. __________________
14. Multiply line 9 by 50%. ............................................................................................................. 14. __________________
15. Enter the smaller of line 13 or line 14. ..................................................................................... 15. __________________
16. Total allowable expenses. Add lines 1, 4, and 15. .................................................................. 16. __________________
PART II - Percentage of Research Activities Occurring Within Iowa
17. Certain amounts paid or incurred to energy consortia in Iowa ................................................ 17. __________________
18. Basic research payments paid or incurred to qualified organizations in Iowa.....................
18.
19. Iowa apportioned qualified organizations base amount....................................................
19.
20. Subtract line 19 from line 18. If zero or less, enter zero. ....................................................... 20. __________________
21. Wages for qualified research services performed in Iowa ...................................................... 21. __________________
22. Cost of supplies used in conducting qualified research in Iowa ............................................. 22. __________________
23. Rental or lease costs of computers used in conducting qualified research in Iowa ............. 23. __________________
24. Applicable portion of contract expenses for qualified research performed in Iowa ............... 24. __________________
25. Add lines 21 through 24. ........................................................................................................... 25. __________________
26. Total Iowa qualified research expenses. Add lines 17, 18, and 25. ....................................... 26. __________________
27. Total current-year qualified research expenses. Add lines 1, 2, and 9. ................................. 27. __________________
28. Divide line 26 by line 27 and enter percentage to 3 decimals. ............................................... 28. ________________ %
29. Expenses allocable to Iowa. Multiply line 16 by line 28. ........................................................ 29. __________________
30. Research Activities Credit. Multiply line 29 by 6.5% and enter on Part II of the IA 148. ..... 30. __________________
31. Supplemental Research Activities Credit. See instructions. Enter on Part II of the IA 148
and include your certificate number. .......................................................................................... 31. __________________
32. Pass-through Iowa Research Activities Credit received from partnership, LLC,
S corporation, estate, or trust. Enter on Part II and IV of the IA 148. ....................................... 32. __________________
33. Pass-through Supplemental Research Activities Credit Received from partnership, LLC,
S corporation, estate, or trust. Enter on Part II and IV of the IA 148. ....................................... 33. __________________
*1341128019999*
41-128a (07/15/13)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial