MISSOURI FORM 135 - A NEW/EXPANDED BUSINESS FACILITY AND ENTERPRISE ZONE: APPLICATION FOR SUBSEQUENTLY CLAIMING TAX BENEFITS Read instructions carefully before completing form. Schedules S and M must accompany this application which must be filed each year following year one. FOR CALENDAR OR TAX YEAR ENDING YEAR BEGINNING NAME OF FACILITY FACILITY FEDERAL ID NO. AND PLEASE ADDRESS OF FACILITY (WHERE DEVELOPMENT OCCURRED) TAXPAYER FEDERAL ID TYPE NO. OR PRINT AND CITY COUNTY ZIP CODE FACILITY MISSOURI TAX MISSOURI ID NO. (MITS) 1. Is this address within a designated enterprise zone? YES NO 1a. List all other federal and state programs for which this facility is applying, or is currently utilizing: 2. Name and mailing address if different than above: NAME ADDRESS (STREET, PO BOX, CITY, STATE, ZIP CODE) 2a. Name and address of business headquarters, if different from above: 3. Name, address and telephone of person completing application: NAME TELEPHONE NUMBER ( ) ADDRESS (STREET, PO BOX, CITY, STATE, ZIP CODE) 4. Business entity for tax purposes: 4a. 4b. Fiduciary 4c. Individual 4d. Partnership Corporation Proprietorship 4e. S-Corp. 4f. Limited Liability 4g. Limited Liability 4h. Other (Specify) Corp. Partnership _______ NOTE: IF THE TAXPAYER IS A FIDUCIARY, PARTNERSHIP, S-CORPORATION, ETC., IDENTIFY THE NAMES, SOCIAL SECURITY NUMBERS AND PROPORTIONED SHARE OF OWNERSHIP OF EACH BENEFICIARY, PARTNER OR SHAREHOLDER ON THE LAST DAY OF THE TAX PERIOD. AGGREGATE PROPORTIONATE SHARES OR PERCENTAGE OF TOTAL OWNERSHIP MAY NOT EXCEED 100%. ATTACH A SEPARATE SHEET IF NECESSARY. NAME(S) SOCIAL SECURITY NO.(S) %OWNERSHIP YEAR END % % % STATUS-ACTIVITY % 4i. Taxpayer’s total annual Missouri sales revenues or receipts: $0 - $250,000 - $500,000 - $1M $1M - $5M $5M - $10M $10M and $250,000 $500,000 over 4j. Taxpayer’s total Missouri employment (total number of employees): 5. Describe the business activity (ies) conducted at this facility. Be specific. 5a. Enter the facility’s 5-digit NAICS number if known: Last Updated March 2009 |
6. Tax years for which this facility’s tax benefit has been certified if known. Total Amount of Credits Certified by Claimed on State MO Return st 6a. 1 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ nd 6b. 2 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ rd 6c. 3 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ 6d. 4 thyear: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ th 6e. 5 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ th CERTIFIED AND 6f. 6 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ CLAIMED BENEFITS th 6g. 7 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ th 6h. 8 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ th 6i. 9 year: Beginning: ____________________ Ending: ____________________ $ _________ $ _________ th 6j. 10 Beginning: ____________________ Ending: ____________________ $ _________ $ _________ year: 7. If this new or expanded facility was leased from another person(s), enter the net MONTHLY rental/lease cost. INCLUDE ANY LEASED LAND, BUILDING(S), MACHINERY, EQUIPMENT, FURNITURE, FIXTURES AND ANY OTHER TANGIBLE PERSONAL LEASE DEPRECIABLE PROPERTY IN USE EXCEPT INVENTORIES. 8. Did the taxpayer requesting tax benefits have interest(s) in any other BUSINESS (ES) in MISSOURI that FILE A SINGLE MISSOURI TAX RETURN WITH THIS FACILITY for this tax period? YES NO Answer YES only if a single Missouri return is filed for these businesses. 8a. List names and REIN numbers of other businesses FILING SINGLE MISSOURI RETURN WITH THIS FACILITY. MULTIPLE BUSINESSES 9. Did the taxpayer of this new or expanded facility operate any other FACILITY (IES) in MISSOURI besides this YES NO new or expanded facility during this tax period? Answer YES only if a single Missouri return is filed for these facilities. 9a. Lisa names and addresses of all Missouri facilities FILING SINGLE MISSOURI TAX RETURN WITH THIS FACILITY. MULTIPLE FACILITIES THIS PORTION IS TO BE COMPLETED ONLY BY TAXPAYERS CLAIMING ENTERPRISE ZONE TAX BENEFITS. DO NOT COMPLETE IF THIS FACILITY IS NOT WITHIN AN ENTERPRISE ZONE. 10. Excluding local, state or federal government funding sources, did the TAXPAYER incur costs to train employees YES NO AT THIS ENTERPRISE ZONE FACILITY DURING THIS TAX PERIOD? If YES, attach Schedule B. (Trainee must be zone resident or “difficult to employ.”) TRAINING CREDITS 11. Were any of THIS FACILITY’S employees residents of a MISSOURI ENTERPRISE ZONE DURING THIS TAX YE S NO PERIOD? If YES, attach Schedule C. (Addresses must be verified by enterprise zone representative(s).) RESIDENT CREDITS 12. Were any of THIS FACILITY’S employees unemployed at least 90 days OR eligible for Temporary Assistance or YES NO the General Relief Program AT THE TIME HIRED FOR THIS DEVELOPMENT? If YES, attach Schedule D. SPECIAL CREDITS Last Updated March 2009 |
CERTIFICATION I certify that I am an authorized representative of the applicant and as such am authorized to make the statement of affirmation contained herein. I certify that the applicant does NOT knowingly employ any person who is an unauthorized alien and that the applicant has complied with federal law (8 U.S.C. § 1324a) requiring the examination of an appropriate document or documents to verify that each individual is not an unauthorized alien. I certify that the applicant is enrolled and will participate in a federal work authorization program as defined in Section 285.525(6), RSMo., with respect to employees working in connection with the activities that qualify applicant for this program. I certify that the applicant will maintain and, upon request, provide the Department of Economic Development documentation demonstrating applicant’s participation in a federal work authorization program with respect to employees working in connection with the activities that qualify applicant for this program. I certify that the applicant shall include in any contract it enters with a subcontractor in connection with the activities that qualify applicant for this program, an affirmative statement from the subcontractor that such subcontractor is not knowingly in violation of Section 285.530.1, RSMo., and shall not be in violation during the length of the contract. In addition the applicant will receive a sworn affidavit from the subcontractor under the penalty of perjury, attesting that the subcontractor’s employees are lawfully present in the United States. I certify that the applicant will maintain and provide the Department of Economic Development access to documentation demonstrating compliance with this requirement. I understand that if the applicant is found to have employed an unauthorized alien, applicant maybe subject to penalties pursuant to Sections 135.815, 285.025, and 285.535, RSMo. I understand that if the applicant is found to have employed an unauthorized alien in Missouri and did not, for that employee, examine the document(s) required by federal law, the applicant shall be ineligible for any state-administered or subsidized tax credit, tax abatement or loan for a period of five years following any such finding. I attest that I have read and understand the Enterprise Zone Tax Credit Program guidelines. I hereby agree to allow representatives of the Department of Economic Development access to the property and applicable records as may be necessary for the administration of this program. I certify under penalties of perjury that the above statements and information contained in the application and attachments are complete, true, and correct to the best of my knowledge and belief. CERTIFICATION Required Attachment: Copy of the executed Memorandum of Understanding between the company/organization and the Department of Homeland Security, United States Citizenship and Immigration Services (DHS-USCIS) and Social Security Administration. MUST BE SIGNED IN PRESENCE OF NOTARY: SIGNATURE OF TAXPAYER OR AUTHORIZED REPRESENTATIVE STATE OF MISSOURI ) ) ss. COUNTY/CITY OF ________________________ ) On this ________ day of _________________________, 200___, before me, _____________________________________________, a Notary Public in and for said state, personally appeared ____________________________________, known to me to be the person who executed the Certification and acknowledged and states on his/her oath to me that he/she executed the same for the purposes therein stated. Notary Public My commission expires MAIL ALL CLAIMS FOR TAX BENEFITS AND ALL RELATED INQUIRIES TO: FINANCE MANAGEMENT, MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT, PO BOX 118, JEFFERSON CITY, MO 65102 SCHEDULES S AND M MUST ACCOMPANY THIS APPLICATION THIS APPLICATION MUST BE FILED WITH THE DEPARTMENT OF ECONOMIC DEVELOPMENT FOR CREDIT CERTIFICATION PRIOR TO CLAIMING THE BENEFITS ON YOUR MISSOURI TAX RETURN. Last Updated March 2009 |
MISSOURI SCHEDULE S NEW/EXPANDED BUSINESS FACILITY AND ENTERPRISE ZONE: EMPLOYEES AND INVESTMENT CREDITS Read instructions carefully before completing form. FOR CALENDAR YEAR OR TAX YEAR BEGINNING ENDING NAME OF FACILITY FACILITY FEDERAL ID NO. AND THIS SCHEDULE MUST BE FILED EACH YEAR TAX BENEFITS ARE CLAIMED. TAXPAYER FEDERAL ID NO. ATTACH THIS SCHEDULE TO FORM 135 OR 135-A, WHICHEVER IS APPLICABLE. AND FACILITY MISSOURI TAX ID NO. COMPUTING “NEW BUSINESS FACILITY EMPLOYEES” AND “NEW BUSINESS FACILITY INVESTMENT” (MITS) MONTHS NEW BUSINESS FACILITY EMPLOYEES (FULL-TIME OR 20 NEW BUSINESS FACILITY INVESTMENT (ORIGINAL COST/8 HRS. OR 80% SEASON, LAST WORK DAY EACH MONTH) TIMES ANNUAL RENT, LAST WORK DAY EACH MONTH) (X) (A) YEAR FILING (B) BASE YEAR (C) YEAR FILING (D) BASE YEAR COLUMN TAX YEAR ENDING TAX YEAR ENDING TAX YEAR ENDING TAX YEAR ENDING LINE ___________ ____, _______ ___________ ____, _______ ___________ ____, _______ ___________ ____, _______ 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 10 11 11 12 12 13 TOTAL 13 14 AVERAGE 14 15 15 16 $ 16 17 TRANSFERRED EMPLOYEES ( ) 17 18 TRANSFERRED INVESTMENT ($ ) 18 19 NEW BUSINESS 19 FACILITY EMPLOYEES 20 NEW BUSINESS FACILITY $ 20 INVESTMENT UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS SCHEDULE, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE. TAXPAYER’S OR DESIGNEE’S SIGNATURE DATE PREPARER’S SIGNATURE DATE THIS SCHEDULE MUST ACCOMPANY FORM 135 OR 135-A WHICHEVER IS APPLICABLE. MAIL ALL CLAIMS FOR TAX BENEFITS AND ALL RELATED INQUIRIES TO: FINANCE MANAGEMENT MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT PO BOX 118 JEFFERSON CITY, MO 65102 Last Updated March 2009 |
MISSOURI SCHEDULE S – 1 NEW/EXPANDED BUSINESS FACILITY AND ENTERPRISE ZONE: INVESTMENT WORKSHEET: SCHEDULE S, COLUMN C: TAX YEAR FILING Read instructions carefully before completing form. FOR CALENDAR YEAR OR TAX YEAR BEGINNING ENDING THIS SCHEDULE MAY BE REQUIRED TO VERIFY SCHEDULE S. THE TAXPAYER AND PREPARER WILL BE NOTIFIED IF THIS FORM IS REQUIRED. (E) (F) (H) DATE PURCHASE ITEMIZED LIST: ALL REAL AND TANGIBLE PERSONAL PROPERTY IN USE (G) ORIGINAL COST OR LEASE PUT LAST WORK DAY EACH MONTH (LAND, BUILDING, FURNITURE, FIXTURES, MONTHLY LEASE OR INTO USE MACHINERY, EQUIPMENT, NOT INVENTORY) (IF APPLICABLE) LEASE x 12 x 8 (MO/DAY/YR) DO NOT INCLUDE CONSTRUCTION IN PROGRESS. $ $ TOTAL INVESTMENT $ Last Updated March 2009 |
MISSOURI SCHEDULE S – 2 NEW/EXPANDED BUSINESS FACILITY AND ENTERPRISE ZONE: INVESTMENT WORKSHEET: SCHEDULE S, COLUMN D: BASE TAX YEAR Read instructions carefully before completing form. FOR CALENDAR YEAR OR TAX YEAR BEGINNING ENDING THIS SCHEDULE MAY BE REQUIRED TO VERIFY SCHEDULE S. THE TAXPAYER AND PREPARER WILL BE NOTIFIED IF THIS FORM IS REQUIRED. (I) (J) (K) (L) ORIGINAL COST OR LEASE PUT LAST WORK DAY EACH MONTH (LAND, BUILDING, FURNITURE, FIXTURES, DATE PURCHASE ITEMIZED LIST: ALL REAL AND TANGIBLE PERSONAL PROPERTY IN USE MONTHLY LEASE OR INTO USE MACHINERY, EQUIPMENT, NOT INVENTORY). (IF APPLICABLE) LEASE x 12 x 8 (MO/DAY/YR) $ $ TOTAL INVESTMENT $ Last Updated March 2009 |
MISSOURI SCHEDULE M NEW/EXPANDED BUSINESS FACILITY AND ENTERPRISE ZONE: APPORTIONMENT OF MISSOURI TAXABLE BUSINESS INCOME Read instructions carefully before completing form. FOR CALENDAR YEAR OR TAX YEAR BEGINNING ENDING NAME OF FACILITY FACILITY FEDERAL ID NO. AND THIS SCHEDULE MUST BE FILED EACH YEAR TAX BENEFITS ARE CLAIMED. TAXPAYER FEDERAL ID NO. ATTACH THIS SCHEDULE TO FORM 135 OR 135-A, WHICHEVER IS APPLICABLE. AND FACILITY MISSOURI TAX ID NO. (MITS) ALL TAXPAYERS MUST COMPLETE ITEMS 2-4. IF A MISSOURI CONSOLIDATED RETURN IS FILED, ITEMS 1, 2 AND 4 MUST INCLUDE THE CONSOLIDATED AMOUNTS. 143 If known, enter that portion of the taxpayer’s TOTAL MISSOURI taxable income (or loss), Missouri sources $ attributed to THIS Missouri BUSINESS DURING THIS TOTAL TAX PERIOD. INCLUDE CONSOLIDATED 1 INCOMES. DO NOT ESTIMATE: ENTER “UNKNOWN” 148 $ 2 Enter the amount of compensation paid to all persons employed by this BUSINESS in Missouri DURING THIS $ TOTAL TAX PERIOD. INCLUDE ALL CONSOLIDATED FACILITIES. Enter the amount of compensation paid DURING THIS TAX PERIOD to ALL PERSONS employed at THIS 3 FACILITY ONLY. $ Enter the AVERAGE VALUE of ALL REAL and DEPRECIABLE TANGIBLE PERSONAL PROPERTY, including 8 times net ANNUAL rental rates, USED by this BUSINESS IN Missouri DURING THIS TOTAL TAX PERIOD. 4 INCLUDE ALL CONSOLIDATED PROPERTY VALUES. DO NOT INCLUDEINVENTORIES AND $ CONSTRUCTION IN PROGRESS. UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS SCHEDULE, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE. TAXPAYER’S OR DESIGNEE’S SIGNATURE DATE PREPARER’S SIGNATURE DATE THIS SCHEDULE MUST ACCOMPANY FORM 135 OR 135-A WHICHEVER IS APPLICABLE. MAIL TO: FINANCE MANAGEMENT MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT PO BOX 118 JEFFERSON CITY, MO 65102 Last Updated March 2009 |
MISSOURI SCHEDULE A ENTERPRISE ZONE: APPLICATION FOR SUBSEQUENTLY CLAIMING TAX BENEFITS Read instructions carefully before completing form. FOR CALENDAR YEAR OR TAX YEAR BEGINNING ENDING NAME OF FACILITY FACILITY FEDERAL ID NO. AND PLEASE TYPE ADDRESS OF FACILITY (WHERE DEVELOPMENT OCCURRED) TAXPAYER FEDERAL ID NO. OR PRINT AND CITY COUNTY ZIP CODE FACILITY MISSOURI TAX ID NO. (MITS) MISSOURI FOLLOWING TO BE COMPLETED BY GOVERNING AUTHORITY’S REPRESENTATIVE, NOT TAXPAYER. I, ____________________________________________________, of _______________________________________________, (AUTHORIZED REPRESENTATIVE) (CITY OR COUNTY) a duly authorized representative of the governing authority of the foregoing city or county, do hereby certify on this _______________ day of _________________________, ______________, that the foregoing facility’s address is within the ____________________________________________ Enterprise Zone’s: (ENTERPRISE ZONE NAME) (CHECK ONE) Original boundaries designated on __________________________________________________________________ OR Expanded boundaries designated on ________________________________________________________________ OR Redesignated boundaries designated on ____________________________________________________________ SIGNATURE OF AUTHORIZED REPRESENTATIVE MUST BE SIGNED IN PRESENCE OF NOTARY NOTARY PUBLIC EMBOSSER OR STATE COUNTY (OR CITY OF ST. LOUIS) BLACK INK RUBBER STAMP SEAL SUBSCRIBED AND SWORN BEFORE ME, THIS DAY OF YEAR USE RUBBER STAMP IN CLEAR AREA BELOW. NOTARY PUBLIC SIGNATURE MY COMMISSION EXPIRES NOTARY PUBLIC NAME (TYPED OR PRINTED) ATTACH TO FORM 135 ONLY. DO NOT FILE WITH FORM 135-A UNLESS YOUR ZONE WAS REDESIGNATED DURING THE YEAR YOU ARE FILING. MAIL TO: FINANCE MANAGEMENT MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT PO BOX 118 JEFFERSON CITY, MO 65102 Last Updated March 2009 |
MISSOURI SCHEDULE B ENTERPRISE ZONE: EMPLOYEE TRAINING CREDITS Read instructions carefully before completing form. If Item 16 on form 135, or item (10) on form 135-A was checked “YES”, complete the following information: THE FOLLOWING EMPLOYEE/RESIDENTS AND DIFFICULT TO EMPLOYEE EMPLOYEES WERE TRAINED DURING CALENDAR YEAR OR TAX YEAR BEGINNING ENDING NAME OF FACILITY DATE FACILITY INITIALLY QUALIFIED FOR CREDITS FACILITY FEDERAL ID NO. (COMMENCEMENT DATE, MONTH/DATE/YEAR) AND TAXPAYER FEDERAL ID NO. THIS SCHEDULE IS TO BE COMPLETED ONLY BY TAXPAYERS CLAIMING ENTERPRISE ZONE TAX BENEFITS AND IS TO BE ATTACHED TO FORM 135 OR FORM 135-A, WHICHEVER IS APPLICABLE. AND IMPORTANT: ALPHABETICALLY list the FULL names of ONLY those employees, who at the time of training, were either RESIDENTS of any Missouri enterprise zone, or “DIFFICULT TO FACILITY MISSOURI TAX ID NO. (MITS) EMPLOY”: unemployed at least 3 months at the time hired. INCLUDE MONTH, DAY AND YEAR for beginning and ending dates of training program. The CREDIT AMOUNT is limited to a MAXIMUM of $400 PER EMPLOYEE. NO CREDITS WILL BE ALLOWED FOR EMPLOYEES NOT LISTED ON EITHER SCHEDULE C OR D. AMOUNT OF WAS TRAINEE WAS TRAINEE NAME OF EMPLOYEE TRAINED DATE HIRED TRAINING CREDIT TRAINEE’S SOCIAL RESIDENT& DIFFICULT TO BRIEF DESCRIPTION OF HOURS PERIOD OF TRAINING YOUR TOTAL (ALPHABETIZE) (MO/DAY/YR) CLAIMED IN PRIOR SECURITY NO. LISTED ON EMPLOY AND LISTED TRAINING RECEIVED TRAINING SPECIFY BEGINNING COST TO TAX YEARS SCHEDULE C? ON SCHEDULE D? RECEIVED AND ENDING DATES TRAIN (YES OR NO) (YES OR NO) (MO/DAY/YR) EMPLOYEE USE SEPARATE SHEET(S) IF NECESSARY UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS SCHEDULE, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE. TAXPAYER’S OR DESIGNEE’S SIGNATURE DATE PREPARER’S SIGNATURE DATE ATTACH TO FORM 135 OR 135-A WHICHEVER IS APPLICABLE. MAIL TO: FINANCE MANAGEMENT, MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT, PO BOX 118, JEFFERSON CITY, MO 65102 Last Updated March 2009 |
MISSOURI SCHEDULE C ENTERPRISE ZONE: EMPLOYEE RESIDENT CREDITS Read instructions carefully before completing form. If Item 17 on form 135, or item (11) on form 135-A was checked “YES”, complete the following information THE FOLLOWING EMPLOYEES RESIDED WITHIN THIS ENTERPRISE ZONE DURING CALENDAR YEAR OR TAX YEAR BEGINNING ENDING NAME OF FACILITY ENTERPRISE ZONE NAME FACILITY FEDERAL ID NO. AND THIS SCHEDULE IS TO BE COMPLETED ONLY BY TAXPAYERS CLAIMING ENTERPRISE ZONE TAX BENEFITS AND IS TO BE ATTACHED TO FORM 135 OR FORM 135-A, TAXPAYER FEDERAL ID NO. WHICHEVER IS APPLICABLE. THIS SCHEDULE AND/OR SCHEDULE D MUST BE COMPLETED TO VERIFY 30% ELIGIBILITY. A SEPARATE SCHEDULE C MUST BE FILED FOR EACH ZONE SUBMITTED, AND ONLY THE DESIGNATED ENTERPRISE ZONE COORDINATOR FOR EACH ZONE MAY VERIFY AND THE ADDRESS IN HIS/HER ZONE. FACILITY MISSOURI TAX ID NO. (MITS) IMPORTANT: THIS SCHEDULE MUST BE VERIFIED AND SIGNED BY THE LOCAL ENTERPRISE ZONE COORDINATOR. When listing the period of residency for each resident/employee (last column), LIMIT the RESIDENCY DATES TO THIS TAX PERIOD and INCLUDE MONTH, DAY AND YEAR. Residents MUST HAVE BEEN EMPLOYED AT THIS FACILITY during the ENTIRE RESIDENCY PERIOD CLAIMED. EMPLOYEE NAME/RESIDENT OF ZONE DATE EMPLOYED DATE TERMINATED, RESIDENT’S SOCIAL RESIDENT’S ADDRESS PERIOD OF EMPLOYMENT AND RESIDENCY IN ZONE DURING TAX (ALPHABETIZE) (MONTH/DAY/YEAR) IF APPLICABLE SECURITY NUMBER (STREET, CITY, STATE, ZIP CODE) PERIOD: SPECIFY BEGINNING AND (MONTH/DAY/YEAR) (NO PO BOXES OR GENERAL DELIVERY) ENDING DATES (MO/DAY/YR) USE SEPARATE SHEET(S) IF NECESSARY UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS SCHEDULE, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE ADDRESSES LISTED FOR THE ABOVE EMPLOYEES ARE WITHIN THE BOUNDARIES OF THE FOREGOING ENTERPRISE ZONE. LOCAL ENTERPRISE ZONE COORDINATOR’S SIGNATURE TELEPHONE NUMBER DATE TAXPAYER’S OR DESIGNEE’S SIGNATURE DATE ( ) ATTACH TO FORM 135 OR 135-A WHICHEVER IS APPLICABLE. MAIL TO: FINANCE MANAGEMENT, MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT, PO BOX 118, JEFFERSON CITY, MO 65102 Last Updated March 2009 |
MISSOURI SCHEDULE D ENTERPRISE ZONE: SPECIAL EMPLOYEE CREDITS Read instructions carefully before completing form. If Item 18 on form 135, or item (12) on form 135-A was checked “YES”, complete the following information: THE FOLLOWING EMPLOYEE/RESIDENTS AND DIFFICULT TO EMPLOYEE EMPLOYEES WERE TRAINED DURING CALENDAR YEAR OR TAX YEAR BEGINNING ENDING NAME OF FACILITY DATE FACILITY INITIALLY QUALIFIED FOR CREDITS FACILITY FEDERAL ID NO. (COMMENCEMENT DATE, MONTH/DATE/YEAR) AND THIS SCHEDULE IS TO BE COMPLETED ONLY BY TAXPAYERS CLAIMING ENTERPRISE ZONE TAX BENEFITS AND IS TO BE ATTACHED TO FORM 135 OR FORM 135-A, TAXPAYER FEDERAL ID NO. WHICHEVER IS APPLICABLE. THIS SCHEDULE AND/OR SCHEDULE C MUST BE COMPLETED TO VERIFY 30% ELIGIBILITY. AND IMPORTANT: Employees who qualify because they (1) were UNEMPLOYED FOR AT LEAST 3 MONTHS, or (2) were ELIGIBLE FOR TEMPORARY ASSISTANCE or GENERAL RELIEF FACILITY MISSOURI TAX ID NO. (MITS) BENEFITS. SPECIAL EMPLOYEES MAY BE CLAIMED EACH YEAR THEY ARE STILL EMPLOYED AT THIS FACILITY. INCLUDE MONTH, DAY AND YEAR for beginning and ending dates of employment. DIFFICULT TO EMPLOY ELIGIBLE FOR DATES UNEMPLOYED (MO/DAY/YR) PERIOD OF EMPLOYMENT DURING DATE EMPLOYED EMPLOYEE’S SOCIAL (UNEMPLOYED 90 DAYS ASSISTANCE OR RELIEF AND/OR HOW/WHY ELIGIBLE FOR TAX PERIOD. SPECIFY BEGINNING NAME OF SPECIAL EMPLOYEE (ALPHABETIZE) (MO/DAY/YR) SECURITY NO. OR MORE) BENEFITS SUBSIDIES (VERIFICATION MAY BE AND ENDING DATES (YES OR NO) (YES OR NO) REQUIRED) (MO/DAY/YR) USE SEPARATE SHEET(S) IF NECESSARY UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS SCHEDULE, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE. TAXPAYER’S OR DESIGNEE’S SIGNATURE DATE PREPARER’S SIGNATURE DATE ATTACH TO FORM 135 OR 135-A WHICHEVER IS APPLICABLE. MAIL TO: FINANCE MANAGEMENT, MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT, PO BOX 118, JEFFERSON CITY, MO 65102 Last Updated March 2009 |
MISSOURI SCHEDULE 230 ENTERPRISE ZONE: REQUEST FOR WAIVER OR REDUCTION OF 30% REQUIREMENT Read instructions carefully before completing form. FOR CALENDAR YEAR OR TAX YEAR BEGINNING ENDING THIS SCHEDULE MAY BE FILED ONE TIME FOR ONE TAX PERIOD ONLY BY TAXPAYERS CLAIMING ENTERPRISE ZONE TAX BENEFITS WHO EMPLOY 20 OR LESS FULL-TIME EMPLOYEES AT THIS FACILITY. ATTACH THIS SCHEDULE TO FORM 135 OR FORM 135-A, WHICHEVER IS APPLICABLE. VERIFICATION OF FULL-TIME EMPLOYEES MAY BE REQUIRED. NAME OF FACILITY FACILITY FEDERAL ID NO. AND TAXPAYER FEDERAL ID NO. IMPORTANT: IN ORDER TO QUALIFY FOR THE EXEMPTION AND THE INVESTMENT CREDIT, IT IS REQUIRED THAT AT LEAST THIRTY PERCENT OF THE NEW EMPLOYEES BE “SPECIAL” EMPLOYEES (at the time hired for the new development, unemployed for at least 90 days, or eligible for Temporary Assistance or AND General Relief) OR BE RESIDENTS OF A MISSOURI ZONE, FOR AT LEAST ONE FULL MONTH. FACILITY MISSOURI TAX ID NO. (MITS) IF THE TAXPAYER CANNOT MEET THIS REQUIREMENT, HE/SHE MAY COMPLETE THIS SCHEDULE TO REQUEST EITHER: (1) A ONE-TIME WAIVER IF AN AVERAGE OF 10 or less FULL-TIME EMPLOYEES were employed AT THIS FACILITY DURING THIS TAX PERIOD; or (2) A ONE-TIME REDUCTION IF AN AVERAGE OF 11 to 20 FULL-TIME EMPLOYEES were employed AT THIS FACILITY DURING THIS TAX PERIOD. I, ____________________________________________________, _______________________________________________, FACILITY SPOKESPERSON SPOKESPERSON’S TITLE of the forenamed facility, do hereby certify on this _______________ day of _________________________, ______________, that a total AVERAGE of ________________ people were employed FULL-TIME at this facility DURING THIS TAX PERIOD. NO. OF EMPLOYEES (See instructions, page 34 for calculating total average number of full-time employees. VERIFICATION MAY BE REQUIRED.) UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS SCHEDULE, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE. TAXPAYER’S OR DESIGNEE’S SIGNATURE DATE PREPARER’S SIGNATURE DATE ATTACH TO FORM 135 OR 135-A WHICHEVER IS APPLICABLE. MAIL TO: FINANCE MANAGEMENT MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT PO BOX 118 JEFFERSON CITY, MO 65102 Last Updated March 2009 |