2014
FORM 700
Page 2
12. Total Research & Development Credits (Add Line 9 and Line 11) ...........................................................................................
13. Add Lines 4, 8 and 12 ................................................................................................................................................................................
14. Enter 50% of the current year Delaware income tax liability .....................................................................................................
15. Enter the smaller of Line 13 or Line 14 ...............................................................................................................................................
LAND & HISTORIC RESOURCE CONSERVATION CREDITS
16. Credit carryover from previous year ...................................................................................................................................................
(a) C corporation (Enter the total amount of approved current year credit) ..............
(b) S corporation (Multiply total credit by percentage of stockholder ownership) ...
(c) Partnership (Multiply total credit by percentage ownership of partnership) .......
(d) Sole Proprietor (Enter the total amount of approved current year credit) ............
(f) Decedent Estate (Enter the total amount of approved current year credit) .........
18. Total current year credits (Add Lines 17(a) through 17(f)) .........................................................................................................
19. Total Land & Historic Resource Conservation Credits (Add Line 16 and Line 18) ..............................................................
HISTORIC PRESERVATION CREDITS
20. Credit carryover from previous year ...................................................................................................................................................
(a) C corporation (Enter the total amount of approved current year credit) ...............
(b) S corporation (Multiply total credit by percentage of stockholder ownership) ...
(c) Partnership (Multiply total credit by percentage ownership of partnership) ........
(d) Sole Proprietor (Enter the total amount of approved current year credit) .............
(f) Decedent Estate (Enter the total amount of approved current year credit) ..........
22. Total current year credits (Add Lines 21(a) through 21(f)) ..........................................................................................................
23. Total Historic Preservation Credits (Add Line 20 and Line 22) ..................................................................................................
NEIGHBORHOOD ASSISTANCE TAX CREDITS
24. Credit carryover from previous year ....................................................................................................................................................
(a) (Enter the lesser of $100,000 or 50% of the amount
invested in a community-based development program) ...............................................
26. Total Neighborhood Assistance Credits (Add Line 24 and Line 25) .......................................................................................
*DF30414029999*
2
DF30414029999