2014
FORM 700
Page 3
27. Add Lines 19, 23, and 26 .............................................................................................. . ............................................................................
28. Enter 100% of the current year Delaware income tax liability ...................................................................................................
29. Subtract Line 15 from Line 28 ......................................................................................... . .......................................................................
30. Enter the smaller of Line 27 or Line 29 ............................................................................... .................................................................
TOTAL DELAWARE NON-REFUNDABLE INCOME TAX CREDITS.
31.
Add Line 15 and Line 30.
credits on your Delaware income tax return) ...................................................................................................................................
BUSINESS FINDER’S FEE CREDITS
(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) ............
33. Total Current Year Business Finder’s Fee Credits (Add Lines 32(a) through 32(d)) ............................................................
NEW ECONOMY JOBS PROGRAM CREDITS
(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) ............
35. Total Current Year New Economy Jobs Program Credits (Add Lines 34(a) through 34(d)) ............................................
VETERANS OPPORTUNITY CREDITS
(a) C Corporation (Enter the total amount of apporved 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) ............
37. Total Current Year Veterans Opportunity Credits (Add Lines 36(a) through 36(d)) ..........................................................
38. TOTAL DELAWARE REFUNDABLE BUSINESS TAX CREDITS. Add Lines 33, 35, and 37.
on your Delaware income tax return) ...................................................................................................................................................
*DF30414039999*
3
DF30414039999
(Rev. 10/27/14)