| OLD line(s): 35
| NEW line(s): 36,44
<xsd:attribute name="referenceDocumentId" type="IdListType" > <xsd:annotation> <xsd:documentation>List of document ID's of forms, schedules, supporting info. etc. attached to this form</xsd:documentation> </xsd:annotation> </xsd:attribute> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="GeneralDependencySmall" /> |
| OLD line(s): 241
<!-- Section B: Alternative Incremental Credit --> | NEW line(s): 250
<!-- Section B: Alternative Simplified Credit --> |
| OLD line(s): 243,244
<!-- Paid or Incurred to Energy Consortia --> <xsd:element name="EnergyConsortiaAmountSectB" type="USAmountType" minOccurs="0"> | NEW line(s): 252,253
<!-- Certain Amounts Paid Or Incurred To Energy Consortia --> <xsd:element name="AmtPaidOrIncurredToEnergyCnsrt" type="USAmountType" minOccurs="0"> |
| OLD line(s): 247
<Description>Paid or incurred to energy consortia</Description> | NEW line(s): 256
<Description>Certain amounts paid or incurred to energy consortia</Description> |
| OLD line(s): 253,254
<!-- Basic Research Payments to Qualified Organizations --> <xsd:element name="BasicResearchPaymentSectB" type="USAmountType" minOccurs="0"> | NEW line(s): 262,263
<!-- Basic Research Payments To Qualified Organizations --> <xsd:element name="BasicResearchPymtToQlfyOrg" type="USAmountType" minOccurs="0"> |
| OLD line(s): 264
<xsd:element name="BasePeriodAmountSectB" type="USAmountType" minOccurs="0"> | NEW line(s): 273
<xsd:element name="QualifiedOrgBasePeriodAmount" type="USAmountType" minOccurs="0"> |
| OLD line(s): 273,274
<!-- Subtract Line 20 from Line 19 --> <xsd:element name="RsrchPymtMinusBasePrdAmtSectB" type="USAmountNNType" minOccurs="0"> | NEW line(s): 282,283
<!-- Adjusted Basic Research Payment to Qualifying Organization --> <xsd:element name="AdjBasicResearchPymtToQlfyOrg" type="USAmountNNType" minOccurs="0"> |
| OLD line(s): 277
<Description>Subtract line 20 from line 19</Description> | NEW line(s): 286
<Description>Adjusted basic research payment to qualifying organization</Description> |
| OLD line(s): 283,284
<!-- Add Lines 18 and 21 --> <xsd:element name="AddLine18And21" type="USAmountType" minOccurs="0"> | NEW line(s): 292,293
<!-- Sum of Amount Paid and Adjusted Basic Research Payment --> <xsd:element name="SumOfAmtPdAndAdjBscRsrchPymt" type="USAmountType" minOccurs="0"> |
| OLD line(s): 287
<Description>Add lines 18 and 21</Description> | NEW line(s): 296
<Description>Sum of amount paid and adjusted basic research payment</Description> |
| OLD line(s): 293,294
<!-- Multiply Line 22 by 20% --> <xsd:element name="FifthOfRsrchPymtMinusBasePrd" type="USAmountType" minOccurs="0"> | NEW line(s): 302,303
<!-- Multiply line 22 by 20% (.20) --> <xsd:element name="TwentyPctOfLine22" type="USAmountType" minOccurs="0"> |
| OLD line(s): 297
<Description>Multiply Line 22 by 20%</Description> | NEW line(s): 306
<Description>Multiply line 22 by 20% (.20)</Description> |
| OLD line(s): 303
<!-- Wages for Qualified Services --> | NEW line(s): 312
<!-- Wages For Qualified Services --> |
| OLD line(s): 307
<Description>Wages for qualified services</Description> | NEW line(s): 316
<Description>Wages for qualified services (do not include wages used in figuring the work opportunity credit)</Description> |
| OLD line(s): 313
<!-- Cost of Supplies --> | NEW line(s): 322
<!-- Cost Of Supplies --> |
| OLD line(s): 323,324
<!-- Rental or Lease Costs of Computers --> <xsd:element name="RntlOrLsCostsOfComputersSectB" type="USAmountType" minOccurs="0"> | NEW line(s): 332,333
<!-- Rental Or Lease Costs Of Computers --> <xsd:element name="RntlOrLsCostsOfComputers" type="USAmountType" minOccurs="0"> |
| OLD line(s): 327
<Description>Rental or lease costs of computers</Description> | NEW line(s): 336
<Description>Rental or lease costs of computers (see the line 7 instructions)</Description> |
| OLD line(s): 333,334
<!-- Enter the Applicable Percentage of Contract Research Expenses --> <xsd:element name="PctOfCntrctRsrchExpensesSectB" type="USAmountType" minOccurs="0"> | NEW line(s): 342,343
<!-- Enter The Applicable Percentage Of Contract Research Expenses --> <xsd:element name="ApplcblPctOfCntrctRsrchExpnss" type="USAmountType" minOccurs="0"> |
| OLD line(s): 337
<Description>Enter the applicable percentage of contract research expenses</Description> | NEW line(s): 346
<Description>Enter the applicable percentage of contract research expenses (see the line 8 instructions)</Description> |
| OLD line(s): 344
<xsd:element name="TotQualifedRsrchExpensesSectB" type="USAmountType" minOccurs="0"> | NEW line(s): 353
<xsd:element name="TotalQualifiedResearchExpenses" type="USAmountType" minOccurs="0"> |
| OLD line(s): 347
<Description>Total qualified research expenses.</Description> | NEW line(s): 356
<Description>Total qualified research expenses</Description> |
| OLD line(s): 353,354
<!-- Enter Average Annual Gross Receipts --> <xsd:element name="AvgAnnualGrossReceiptsSectB" type="USAmountType" minOccurs="0"> | NEW line(s): 362,363
<!-- Total Qualified Research Expenses for the Prior 3 Tax Years. --> <xsd:element name="TotQlfyRsrchExpnssForPrior3TYs" type="USAmountType" minOccurs="0"> |
| OLD line(s): 357
<Description>Enter average annual gross receipts</Description> | NEW line(s): 366
<Description>Total qualified research expenses for the prior 3 tax years</Description> |
| OLD line(s): 363,364
<!-- Multiply Line 29 by 1% --> <xsd:element name="OnePctOfAvgAnnualGrossReceipts" type="USAmountType" minOccurs="0"> | NEW line(s): 372,373
<!-- Partial Research Expenses --> <xsd:element name="PartialResearchExpenses" type="USAmountType" minOccurs="0"> |
| OLD line(s): 367
<Description>Multiply line 29 by 1%</Description> | NEW line(s): 376
<Description>Partial research expenses</Description> |
| OLD line(s): 373,374
<!-- Subtract Line 30 from Line 28 --> <xsd:element name="AdjustedTotalResearchExpenses" type="USAmountNNType" minOccurs="0"> | NEW line(s): 382,383
<!-- Difference of Total and Partial Research Expenses --> <xsd:element name="DiffOfTotalAndPartialRsrchExp" type="USAmountNNType" minOccurs="0"> |
| OLD line(s): 377
<Description>Subtract line 30 from line 28</Description> | NEW line(s): 386
<Description>Difference of total and partial research expenses</Description> |
| OLD line(s): 383,384
<!-- Multiply Line 29 by 1.5% --> <xsd:element name="PctOfAnnualGrossReceipts" type="USAmountType" minOccurs="0"> | NEW line(s): 392,393
<!-- Multiply Difference of Total and Partial Research Expenses by Applicable Percent --> <xsd:element name="MultiplyDiffRsrchExpByPct" type="USAmountType" minOccurs="0"> |
| OLD line(s): 387
<Description>Multiply line 29 by 1.5%</Description> | NEW line(s): 396
<Description>Multiply difference of total and partial research expenses by applicable percent</Description> |
| OLD line(s): 393,394
<!-- Subtract Line 32 from Line 28 --> <xsd:element name="RsrchExpnsMinusPctOfGroRcpts" type="USAmountNNType" minOccurs="0"> | NEW line(s): 402,403
<!-- Add Lines 23 And 32 --> <xsd:element name="SumOfLn23AndLn32" type="USAmountType" minOccurs="0"> |
| OLD line(s): 397
<Description>Subtract line 32 from line 28</Description> | NEW line(s): 406
<Description>Add lines 23 and 32</Description> |
| OLD line(s): 403,404
<!-- Subtract line 33 from Line 31 --> <xsd:element name="RsrchMinusAdjResearchExpenses" type="USAmountType" minOccurs="0"> | NEW line(s): 412,413
<!-- If Yes, Reduce Section B Credit by Percent --> <xsd:element name="SectionBReducedCr" minOccurs="0"> |
| OLD line(s): 407
<Description>Subtract line 33 from line 31</Description> | NEW line(s): 416
<Description>If yes, reduce Section B credit by percent</Description> |
| OLD line(s): 411,490
</xsd:element> <!-- Multiply Line 29 by 2% --> <xsd:element name="TwoPctOfAvgAnnualGrossReceipts" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Multiply line 29 by 2%</Description> <LineNumber>Section B Line 35</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Subtract Line 35 from Line 28 --> <xsd:element name="ResearchMinus2PctOfReceipts" type="USAmountNNType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Subtract line 35 from line 28</Description> <LineNumber>Section B Line 36</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Subtract Line 36 from Line 33 --> <xsd:element name="ResearchMinusPctOfReceiptsDiff" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Subtract line 36 from line 33</Description> <LineNumber>Section B Line 37</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Multiply Line 34 by 3% --> <xsd:element name="PctOfResearchMinusAdjResearch" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Multiply line 34 by 3%</Description> <LineNumber>Section B Line 38</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Multiply Line 37 by 4% --> <xsd:element name="PctOfResearchMinusReceiptsDiff" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Multiply line 37 by 4%</Description> <LineNumber>Section B Line 39</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Multiply Line 36 by 5% --> <xsd:element name="PctOfResearchMinus2PctOfRcpts" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Multiply line 36 by 5%</Description> <LineNumber>Section B Line 40</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Add Lines 23, 38, 39, and 40 --> <xsd:element name="PctOfResearchExpensesTotal" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Add lines 23, 38, 39, and 40</Description> <LineNumber>Section B Line 41</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Section B Current Year Credit --> <xsd:element name="SectionBCurrentYearCredit" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Section B Current Year Credit</Description> <LineNumber>Section B Line 42</LineNumber> </xsd:documentation> </xsd:annotation> | NEW line(s): 419
|
| OLD line(s): 505,506
<Description>Section B reduced section 280C credit election</Description> <LineNumber>Section B Line 42</LineNumber> | NEW line(s): 434,435
<Description>Section B Reduced section 280C credit election</Description> <LineNumber>Section B Line 34</LineNumber> |
| OLD line(s): 511
<!-- Section C: Alternative Simplified Credit --> | NEW line(s): 440
<!-- Section C: Total Current Year Credit for Increasing Research Activites --> |
| OLD line(s): 513,514
<!-- Certain Amounts Paid Or Incurred To Energy Consortia --> <xsd:element name="AmtPaidOrIncurredToEnergyCnsrt" type="USAmountType" minOccurs="0"> | NEW line(s): 442,443
<!-- Credit for Employer Differential Wage Payments --> <xsd:element name="CrForEmployerDiffWagePymt" type="USAmountType" minOccurs="0"> |
| OLD line(s): 517,518
<Description>Certain amounts paid or incurred to energy consortia</Description> <LineNumber>Section C Line 43</LineNumber> | NEW line(s): 446,447
<Description>Credit for employer differential wage payments</Description> <LineNumber>Section C Line 35</LineNumber> |
| OLD line(s): 523,713
<!-- Basic Research Payments To Qualified Organizations --> <xsd:element name="BasicResearchPymtToQlfyOrg" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Basic research payments to qualified organizations</Description> <LineNumber>Section C Line 44</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Qualified Organization Base Period Amount --> <xsd:element name="QualifiedOrgBasePeriodAmount" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Qualified organization base period amount</Description> <LineNumber>Section C Line 45</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Subtract line 45 from line 44 --> <xsd:element name="AdjBasicResearchPymtToQlfyOrg" type="USAmountNNType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Subtract line 45 from line 44. If zero or less, enter -0-</Description> <LineNumber>Section C Line 46</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Add Lines 43 And 46 --> <xsd:element name="SumOfAmtPdAndAdjBscRsrchPymt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Add lines 43 and 46</Description> <LineNumber>Section C Line 47</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Multiply line 47 by 20% --> <xsd:element name="TwentyPctOfLine47" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Multiply line 47 by 20% (.20)</Description> <LineNumber>Section C Line 48</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Wages For Qualified Services --> <xsd:element name="WagesForQualifiedServicesSectC" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Wages for qualified services (do not include wages used in figuring the work opportunity credit)</Description> <LineNumber>Section C Line 49</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Cost Of Supplies --> <xsd:element name="CostOfSuppliesSectC" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Cost of supplies</Description> <LineNumber>Section C Line 50</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Rental Or Lease Costs Of Computers --> <xsd:element name="RntlOrLsCostsOfComputersSectC" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Rental or lease costs of computers (see the line 7 instructions)</Description> <LineNumber>Section C Line 51</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Enter The Applicable Percentage Of Contract Research Expenses --> <xsd:element name="ApplcblPctOfCntrctRsrchExpnss" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Enter the applicable percentage of contract research expenses (see the line 8 instructions)</Description> <LineNumber>Section C Line 52</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Total Qualified Research Expenses --> <xsd:element name="TotalQualifiedResearchExpenses" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Total qualified research expenses. Add lines 49 through 52.</Description> <LineNumber>Section C Line 53</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Enter your total qualified research expenses for the prior 3 tax years. --> <xsd:element name="TotQlfyRsrchExpnssForPrior3TYs" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Enter your total qualified research expenses for the prior 3 tax years. If you had no qualified research expenses in any one of those years, skip lines 55 and 56</Description> <LineNumber>Section C Line 54</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Divide Line 54 By 6.0 --> <xsd:element name="PartialResearchExpenses" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Divide line 54 by 6.0</Description> <LineNumber>Section C Line 55</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Subtract line 55 from line 53. --> <xsd:element name="DiffOfTotalAndPartialRsrchExp" type="USAmountNNType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Subtract line 55 from line 53. If zero or less, enter -0-</Description> <LineNumber>Section C Line 56</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Multiply Line 56 By 12% --> <xsd:element name="MultiplyDiffRsrchExpByPct" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Multiply line 56 by 12% (.12) for tax years ending before 2009 or by 14% (.14) for tax years ending after 2008. If you skipped lines 55 and 56, multiply line 53 by 6% (.06)</Description> <LineNumber>Section C Line 57</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Add Lines 48 And 57 --> <xsd:element name="SumOfLN48AndLN57" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Add lines 48 and 57</Description> <LineNumber>Section C Line 58</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- If Yes, Multiply Line 58 By 65%. See Instructions. --> <xsd:element name="SectionCReducedCr" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>If yes, multiply line 58 by 65%. See instructions.</Description> <LineNumber>Section C Line 59</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="USAmountType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="CapExpensesDedAmountsSchedule MembersOfControlledGroupStmt" /> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> <!-- Section C Reduced Section 280C Credit Election --> <xsd:element name="SectCReducedSect280CCrElection" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Section CReduced section 280C credit election</Description> <LineNumber>Section C Line 59</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Section D: Total Current Year Credit for Increasing Research Activites --> <!-- Enter The Amount From Form 3800 --> <xsd:element name="CrForEmployerDiffWagePmnt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Enter the amount from Form 3800, line 1w, that is attributable to employees whose wages were used to figure the credit on line 17, 42 or 59, whichever applies</Description> <LineNumber>Section D Line 60</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Subtract Line 60 From Line 17, Line 42, or Line 59, Whichever Applies --> | NEW line(s): 452
<!-- Adjusted Current Year Credit --> |
| OLD line(s): 717,718
<Description>Subtract line 60 from line 17, 42 or 59, whichever applies. If zero or less, enter -0-</Description> <LineNumber>Section D Line 61</LineNumber> | NEW line(s): 456,457
<Description>Adjusted current year credit</Description> <LineNumber>Section C Line 36</LineNumber> |
| OLD line(s): 728
<LineNumber>Section D Line 62</LineNumber> | NEW line(s): 467
<LineNumber>Section C Line 37</LineNumber> |
| OLD line(s): 733
<!-- Add Line 17, Line 42, or Line 59 To Line 60 --> | NEW line(s): 472
<!-- Current Year Credit Plus Research Activities Increase Credit --> |
| OLD line(s): 737,738
<Description>Add lines 61 and 62</Description> <LineNumber>Section D Line 63</LineNumber> | NEW line(s): 476,477
<Description>Current year credit plus Research Activities Increase Credit</Description> <LineNumber>Section C Line 38</LineNumber> |
| OLD line(s): 750
<LineNumber>Line 64</LineNumber> | NEW line(s): 489
<LineNumber>Line 39</LineNumber> |
| OLD line(s): 760
<LineNumber>Line 65</LineNumber> | NEW line(s): 499
<LineNumber>Line 40</LineNumber> |