Form NC-478J Fillable Tax Credit - Creating New Jobs - instructions
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$12 500 $5 000 $6 000 $1 750$13 500 (Include all counties) (Legal Name (First 10 Characters) (Name) (SSN or FEIN) (Taken in 2010) (Taken in 2011) (Taken in 2012) (Taken in 2012) (Taken in 2013) (Taken in 2013) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 5 (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) 1/4 of the 2009 Credit Amount 1/4 of the 2010 Credit Amount 1/4 of the 2011 Credit Amount 1/4 of the 2012 Credit Amount 10 13 Name 10 155 10 Tier threshold for an agrarian growth zone urban progress zone or port enhancement zone 15 Total credit amount for new jobs located in an agrarian growth zone urbanprogress zone or port enhancement zone in 2013 (Add Line 12 and Line 14) 00 16 Total Credit for New Jobs Created in this County in 2013Add Line 8 and Line 15; enter here and in the Jobs Credit History Table Part 3 00 17 Amount of each future installment 1st Installment of 2012 Credit 2009 2010 2011 2012 2013 2nd Installment of 2011 Credit 3rd Installment of 2010 Credit 4th Installment of 2009 Credit Add Lines 18 22; enter here and on Form NC 478 amount for the applicable Tier from the table below) Average number of full time employees in NC during 2012 3 Average number of full time employees in NC during 2013 2 Carryforwards Carryforwards Taken Carryforwards toTake in Future Compare the number of jobs on Line 5 with the amount on Line 6 If the number of jobs onLine 5 is less than the amount on Line 6 skip Lines 7 and 8 and go to Line 9 If the numberof jobs on Line 5 is greater than or equal to Line 6 enter the number of jobs from Line 5 Compare the number of jobs on Line 9 with the amount on Line 10 If the number Computation of Amount To Be Taken in 2013 Computation of Credit for Jobs Created in 2013 (If you created jobs in more than one county use a separate County where new jobs were created1 Credit Amount Credit amount for each new job created in this county NOT located in an agrariangrowth zone urban progress zone or port enhancement zone (Multiply Line 7 by credit Credit Amount to Take in Tax Year 2013 Credit for new jobs located in an agrarian growth zone urban progress zone or portenhancement zone (Multiply Line 11 by credit amount for the applicable Tier from the table below) Divide Line 16 by the number 4 (Credit is taken in 4 installments) 00 enter the number of jobs from Line 9 Expired Installments Form NC 478J for each county The first installment of this credit may not be taken until 2014 ) Franchise Franchise Franchise Income go to Line 16 If the number of jobs on Line 9 is greater than or equal to Line 10 Income Income Installments Jobs Credit History Table Part 3 Legal Name (First 10 Characters) SSN or FEIN Maximum number of new jobs in NC eligible for credit in 2013Line 2 minus Line 3; if zero or less stop here; you are not eligible for credit Multiply Line 13 by $2 00014 00 NC 478J NC 478J 2013 Tax Credit North Carolina Department of Revenue Number of new jobs included in Line 4 located in this county AND in anagrarian growth zone urban progress zone or port enhancement zone Number of new jobs included in Line 4 located in this county but NOT in an agrariangrowth zone urban progress zone or port enhancement zone Number of new jobs included in Line 9 that are filled by residents of thatzone or by individuals who were unemployed for at least 26 consecutiveweeks prior to being hired of jobs on Line 9 is less than the amount on Line 10 skip Lines 11 through 15 and Page 2 Part 1 Part 1 Line 1b Part 2 Portion of installment not taken for tax years 2008 2011 SSN or FEIN Taken in 2010 Taken in 2011 Taken in 2012 Taken in 2012 Taken in 2013 Taken in 2013 Taken in 2013 Taken in 2014 Taken in 2015 Taken in 2016 Taken in 2017 Taken in 2014 Taken in 2014 Taken in 2015 Taken in 2016 Tax Year Tier 1 Tier 2 Tier 2 Tier 3 Tier 1 Tier 3 Tier threshold for county (Enter amount for applicable Tier) Web Creating New Jobs