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Screen GBC-4 - Forms 8874, 8881, 8882, 8896, 8900 (1120)
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Overview
Screens GBC-1, GBC-2, GBC-3, GBC-4, GBC-5, and GBC-6 are available in the Farm, Farm Rental, and Rent & Royalty folders and are activity-based screens. For miscellaneous non-activity related credit data entry, the screens are also part of the Credits folder.
note
If this corporation is a member of a controlled group, you must enter an amount in the
GBC limitation
field on the Ctrl and Ctrl-2 screens to calculate the various general business credit forms properly.Enter the passive credit carryovers on the PALCr screen or PALCrESB screen in the appropriate activity folder.
Form 8874 - New Markets Credit
Qualified community development entity
Enter the information requested for each qualified equity investment held directly by the taxpayer on a credit allowance date in the current tax year. The appropriate credit rate (five percent for the first, second or third year; or six percent for any later year) is based on the current taxable year and the date of the initial investment. To override this rate, select the appropriate credit rate from the fieldview in the Credit Rate column.
Form 8896 - Low Sulfur Diesel Fuel Production Credit
Qualified capital costs
Enter the total qualified capital costs. Qualified capital costs are costs paid or incurred to comply with the highway diesel fuel sulfur control requirements of the EPA during the period beginning on January 1, 2003 and ending on the earlier of: 1) the date 1 year after the date on which a refiner must comply with these EPA requirements with respect to such facility or 2) December 31, 2009. This amount along with the average daily domestic refinery runs are used to determine the qualified capital costs limitation on line 3 of Form 8896.
Average daily domestic refinery runs…
Enter the average daily domestic refinery runs for the one-year period ending December 31, 2002. This amount along with the qualified capital costs are used to determine the qualified capital costs limitation on line 3 of Form 8896.