Form 84r - Recapture Of Idaho Small Employer Real Property Improvement Tax Credit
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1
2F
84R
RECAPTURE OF IDAHO SMALL EMPLOYER
O
R
REAL PROPERTY IMPROVEMENT TAX CREDIT
EFO00015
M
07-23-15
Name(s) as shown on return
Social Security number or EIN
PART I -- IDENTIFY PROPERTY THAT CEASED TO QUALIFY AS IDAHO SMALL EMPLOYER
REAL PROPERTY IMPROVEMENT TAX CREDIT PROPERTY
Properties
Property Description
A
B
C
D
E
PART II -- ORIGINAL IDAHO SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDIT
Properties
A
B
C
D
E
1. Date property placed in
service ...........................................
2. Cost or other basis ........................
3. Credit percentage .........................
2.5%
2.5%
2.5%
2.5%
2.5%
4. Original credit.
Multiply line 2 by line 3 ..................
5. Date property ceased
to qualify ........................................
6. Number of full years
between the date on line 1
and the date on line 5 ...................
PART III -- COMPUTATION OF RECAPTURE TAX
7. Recapture percentage
from table in instructions ...............
8. Tentative recapture tax.
Multiply line 4 by line 7 ..................
9. Add line 8, columns A through E ............................................................................................................................
10. Pass-through share of credit recapture from S corporations, partnerships, trusts, or estates ..............................
11. Add lines 9 and 10 .................................................................................................................................................
1 2. Credit recapture distributed to shareholders, partners, or beneficiaries ................................................................
13. Enter the portion of original credit not used to offset any tax. Don't enter more
than line 11. The amount on this line reduces the carryover available to the current year ...................................
14. Add lines 12 and 13 ...............................................................................................................................................
15. Recapture of small employer real property improvement tax credit. Subtract line 14 from line 11.
Enter here and on Form 44, Part II, line 4. Don't use this amount to reduce current year's small
employer real property improvement tax credit computed on Form 84 .................................................................
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