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2024 Schedule CR Page 2 of 2
Name Identifying number
Part I Credits for Individuals, Fiduciaries, and Corporations (continued)
Column A Credit Column B Credit
A. Nonrefundable Credits (continued) Available for 2024 Used for 2024
26 Fill in the amount from line 25, columns A and B . . . . . . . . . . . . . . . . . 26 .00 .00
27 Development zones credits (Schedule DC, line 9) . . . . . . . . . . . . . . . . 27 .00 .00
28 Capital investment credit (Schedule DC, line 17) . . . . . . . . . . . . . . . . . 28 .00 .00
29 Economic development tax credit (Schedule ED, line 8) . . . . . . . . . . . 29 .00 .00
30 Early stage seed investment credit (Schedule VC, line 15) . . . . . . . . . 30 .00 .00
31 Angel investment credit – Individuals only (Schedule VC, line 6) . . . . . 31 .00 .00
32 Electronic medical records carryforward (Schedule CF) . . . . . . . . . . . 32 .00 .00
33 Internet equipment credit carryforward (Schedule CF) . . . . . . . . . . . . 33 .00 .00
34 Add lines 26 through 33, columns A and B, and enter on line 34,
columns A and B –
• Individuals and Fiduciaries: Enter the amount from column B on
line 19 of Form 1, line 49 of Form 1NPR, line 7 of Form 2, line 22 of
Schedule ESBT, or line 20 of Form 4T .
• Corporations: Enter the amounts from columns A and B on line 41,
columns A and B, of Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 .00 .00
B. Refundable Credits
35 Enterprise zone jobs credit (Schedule EC, line 3 or 3b for fiduciaries) . . . . . . . . . . . . . . . . . . . . 35 .00
36 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 .00
37 Business development credit (Schedule BD, line 3 or 3b for fiduciaries) . . . . . . . . . . . . . . . . . . . 37 .00
38 Electronics and information technology manufacturing zone credit
(Schedule EIT, line 5 or 5b for fiduciaries) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 .00
39 Research credits (Schedule R, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 .00
40 Add lines 35 through 39, column B, and enter on line 40, column B –
• Individuals and Fiduciaries: Enter this amount on line 35 of Form 1,
line 65 of Form 1NPR, line 15 of Form 2, or line 31 of Form 4T .
• Corporations: Enter this amount on line 44, column B, of Part II . . . . . . . . . . . . . . . . . . 40 .00
Part II Credits for Corporations Only
A. Nonrefundable Credits
41 Amount from Part I, line 34, columns A and B . . . . . . . . . . . . . . . . . . . 41 .00 .00
42 Community development finance credit carryforward (Schedule CF) . 42 .00 .00
43 Add lines 41 and 42, columns A and B . Enter here and enter the
amount from column B on line 19 of Form 4 or line 12 of Form 4T . . . 43 .00 .00
B. Refundable Credits
44 Amount from Part I, line 40, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 .00
45 Farmland preservation credit . a Schedule FC, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45a .00
b Schedule FC-A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45b .00
46 Add lines 44 and 45a and b, column B . Enter here and on
line 27 of Form 4 or line 31 of Form 4T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 .00
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