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Screen CAR&D - California Research Credit (1120)
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Overview
Use this screen to complete Form 3523, Research Credit.
In order to facilitate data entry of credit information, this credit screen has been designed on an activity-based format. This screen presents the
Unit
, Form
, and Description
fields in the heading.This screen is part of the Farm, Farm Rental, Rent & Royalty, and K1 1065, 1041 folders. For Page 1 or cost of goods sold related credit data entry, this screen is also part of the Credits folder.
Unit
, Form
, and Description
are completed by the application from the information particular to the individual activity.note
Depending on the entity type and the folder in which the input screen is located, certain credit fields aren't applicable and are therefore not available.
Research Credit
Paid to a qualified research consortium
Enter 100 percent of the expenses paid to a qualified research consortium. This amount will be multiplied by 75 percent.
Paid to other organizations
Enter 100 percent of the expenses paid to other organizations. This amount will be multiplied by 65 percent.
Credit Assignment
Form 3544 credit assignment information (C Corp)
Use the statements in these boxes to assign credits to members of a combined reporting group on Form 3544.
If there are limitations to be specified for this assignment, enter
X
in the Mark if Limitation
column and complete the statement in the next input screen for Form 3544 Limit. The application prints Form 3544 in the combined return only, using the information specified for assigning corporations.note
- The Assignee Corporation’s name entered in the statement must exactly match the corporation name of one of the members of the combined group.
- It will be necessary to manually enter the amount of any credits assigned in each assignee corporation’s return next year.
Form 3544 credit assignment limitations (C Corp)
Use the statement to enter limitation detail for a credit being assigned by this corporation. The Assignee’s FEIN must be completed for each line, and the
Type of Limitation
column must be completed for each line if efiling the return.Form 3544A credit assignee information
Use the statement to report credits claimed by the corporation on Form 3544A assigned by other corporations. The credits may be reported either by members of a combined reporting group or S Corporations that were assigned credits while a C Corporation.
note
You must enter an amount in the
Credit Claimed in Current Taxable Year
column of the statement before finalizing the return. The application can't determine how much of the utilized credit is attributable to the corporation’s activity or that of an assigned corporation. See Schedule P for C Corporations and Schedule C for S Corporations for the total amount of credit utilized in the current year. Combined report groups will need to enter this information in each member’s client after reviewing the combined report. Any line with a calculated credit carryover will proforma to next year.