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Article 3J Tax Credit Election
as a tax payment pursuant to G S 105 129 84(e)
Entity s Legal Name
Federal Employer ID Number
Federal Employer ID Number (no dashes)
for NC 478 Series
If a credit was taken on Form NC 478 Part 3 Line 45 and you received the credit from a pass through entity or as a
If you took a tax credit on Form NC 478 Part 3 Lines 26b 31 and 39 and you received
Individual s First Name
Individual s Last Name
Individual s Social Security Number
Legal Name
NC 478
North Carolina Department of Revenue
Part 1 Information for Pass through Credit
Part 2
Pass through
Pass through Entity Enter P in the box labeled Code and enter the qualifying entity s legal name and FEIN
Pass through Schedule
Spouse s First Name
Spouse s Last Name
Spouse s Social Security Number
Successor Business Enter S in the box labeled Code and enter the previous owner s legal name and FEIN
successor business provide the following information:
the credit(s) from a pass through entity enter the amount of credit(s) you elect to treat
