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PART 22 - LAND PRESERVATION TAX CREDIT the current year. F Credit(s) allowable this year: Your credit: Enter the amount from Line E, YOU column or the balance of maximum credit available, whichever is less 22F Be sure to claim the proper credit on the total lines. G Spouse’s credit: Enter the amount from Line E, SPOUSE column or the balance of maximum credit available, whichever is less 22G H Carryover credit to next year: Line E less PART 23 - COMMUNITY OF OPPORTUNITY TAX CREDIT D Credit allowable this year: Enter amount from Line C or the balance of maximum credit available, whichever is less. .................................................. 23D PART 24 - GREEN JOBS CREATION TAX CREDIT D Credit allowable this year: Enter the amount from Line C or the balance of maximum credit available, whichever is less. .............................................. 24D PART 25 - POLITICAL CONTRIBUTIONS CREDIT B Credit allowable this year: Enter the amount from Line A or the balance of maximum credit available, whichever is less. ............................................... 25B PART 26 - FARM WINERIES AND VINEYARDS TAX CREDIT D Credit allowable this year: Enter the amount from Line C or the balance of maximum credit available, whichever is less. .............................................. 26D 00 . ,, 00 . ,, 00 . ,, 00 . ,, 00 . 00 . ,, Schedule CR (2013) Page 5 Social Security Number - - Name(s) as shown on Virginia return transferred in the current year. ............................ _________________ _________________ B Carryover credit from prior year(s). ..................... _________________ _________________ A Credit amount authorized or the amount C Add Lines A and B. .............................................. _________________ _________________ D Total credit transferred to others in ................................................... _________________ _________________ E Subtract Line D from Line C. ............................... _________________ _________________ (not to exceed $100,000 per taxpayer) ................................................................... Your credit (not to exceed $100,000 per taxpayer) ........................................................... Spouse’s credit Line 22F and/or Line 22G (see instructions). ...... __________________ _________________ Department of Housing and Community Development. ........................... A __________________ A Enter the amount of credit authorized by the B Carryover credit from prior year(s). .......................................................... B __________________ C Add Lines A and B. ................................................................................... C __________________ E Carryover credit to next year: Line C less Line 23D (applicable only within 5-year carryover period). ...................................... E __________________ with an annual salary that is $50,000 or more. ......................................... A __________________ A Enter the total eligible credit amount for each green job B Carryover credit from prior year(s). .......................................................... B __________________ C Add Lines A and B. ................................................................................... C __________________ E Carryover credit to next year: Line C less Line 24D (applicable only within 5-year carryover period). ...................................... E __________________ limited to $25 for individuals or $50 for married filing jointly. .................... A __________________ A Enter 50% of the amount of eligible political contributions. Credit is A Enter the total eligible credit amount authorized by the Department of Taxation. ..................................................................... A __________________ B Carryover credit from prior year(s). .......................................................... B __________________ C Add Lines A and B. ................................................................................... C __________________ (applicable only within 10-year carryover period). .................................... E __________________ E Carryover credit to next year: Line C less Line 26D SPOUSE YOU ----------------Page (0) Break---------------- PART 27 - INTERNATIONAL TRADE FACILITY TAX CREDIT A Enter the total eligible credit amount authorized by F Credit allowable this year: Enter the amount from Line E or the balance of maximum credit available, whichever is less. .............................................. 27F PART 28 - PORT VOLUME INCREASE TAX CREDIT D Credit allowable this year: Enter the amount from Line C or the balance of maximum credit available, whichever is less. .............................................. 28D E Carryover credit to next year: Line C less Line 28D PART 29 - BARGE AND RAIL USAGE TAX CREDIT A Enter the total eligible credit amount authorized by D Credit allowable this year: Enter the amount from Line C or the balance of maximum credit available, whichever is less. .............................................. 29D E Carryover credit to next year: Line C less Line 29D PART 30 - RESEARCH AND DEVELOPMENT EXPENSES TAX CREDIT D Credit allowable this year: Enter the amount from Line A 30D PART 31 - TELEWORK EXPENSES TAX CREDIT B Credit allowable this year: Enter amount from Line A or the balance of maximum credit available, whichever is less. ........................................................ 31B PART 1 - TOTAL NONREFUNDABLE CREDITS A. Add Lines 2A, 3D, 4F, 5D, 6D, 7D, 8D, 8I, 9D, 10G, 11E, 12D, 13D, 15D, 15E, 16D, 17B, 18J, 19F, 20D, 21D, 22F, 22G, 23D, 24D, 25B, 26D, 27F, 28D, 29D, 30D, and 31B. (if you claimed more than the maximum allowed nonrefundable credits, see instructions). .......................................................................................................... ............... 1A 00 . ,, 00 . ,, 00 . ,, 00 . ,, 00 . ,, SECTION 2 - TOTAL NONREFUNDABLE CREDITS 00 . ,, Schedule CR (2013) Page 6 Social Security Number - - Name(s) as shown on Virginia return the Department of Taxation. ..................................................................... A __________________ B Carryover credit from prior year(s). .......................................................... B __________________ C Add Lines A and B. ................................................................................... C __________________ D Enter 50% of tax per return. ..................................................................... D __________________ amount from Line C or Line D, whichever is less. ................................... E __________________ E Maximum International Trade Facility Tax Credit: Enter the (applicable only within 10-year carryover period). .................................... G __________________ G Carryover credit to next year: Line C less Line 27F the Virginia Port Authority. ........................................................................ A __________________ A Enter the total eligible credit amount authorized by B Carryover credit from prior year(s). .......................................................... B __________________ C Add Lines A and B. ................................................................................... C __________________ (applicable only within 5-year carryover period). ...................................... E __________________ the Department of Taxation. ..................................................................... A __________________ B Carryover credit from prior year(s). .......................................................... B __________________ C Add Lines A and B. ................................................................................... C __________________ (applicable only within 5-year carryover period). ...................................... E __________________ the Department of Taxation. ..................................................................... A __________________ B Reserved for future use A Enter the total eligible credit amount authorized by C Reserved for future use or the balance of maximum credit available, whichever is less. .............................................. A Enter the amount of Telework Expenses Tax Credit authorized by the Virginia Department of Taxation. ....................................................... A __________________ ----------------Page (1) Break---------------- Schedule CR (2013) Page 7 Social Security Number - - Name(s) as shown on Virginia return PART 1 - COALFIELD EMPLOYMENT ENHANCEMENT and VIRGINIA COAL EMPLOYMENT AND PRODUCTION INCENTIVE TAX CREDITS A 100% Coalfield Employment Enhancement and/or Virginia Coal Employment and Production Incentive Tax Credits from Line 2 of your 2013 Schedule 306B. ........................ 1A B Full credit: Enter amount from Line 12 of your 2013 Form 306. ................................................ 1B C 85% credit: Enter amount from Line 13 of your 2013 Form 306. ............................................... 1C D Total Coal Related Tax Credits allowable this year : Add Lines B and C. .................................................................................... 1D E 2013 Coalfield Employment Enhancement Tax Credit to be applied toward your 2016 return: Enter the amount from Line 11 of your 2013 Form 306. ................... 1E PART 2 - MOTION PICTURE PRODUCTION TAX CREDIT A Enter amount of credit authorized by the Virginia Film Office. .................................................... 2A PART 3 - AGRICULTURAL BEST MANAGEMENT PRACTICES TAX CREDIT A Enter amount of credit authorized by the Department of Conservation and Recreation. ............ 3A PART 4 - RESEARCH AND DEVELOPMENT EXPENSES TAX CREDIT A Enter amount of Research and Development Expenses Tax Credit authorized by the Department of Taxation. ..................................................................................................... ......... 4A PART 1 - TOTAL REFUNDABLE CREDITS A Add Section 3, Part 1 - Line 1D, Part 2 - Line 2A, Part 3 - Line 3A and Part 4 - Line 4A. ........................................................................................................................... 1A PART 1 - TOTAL CURRENT YEAR CREDITS A Total credits allowable this year. Enter the total of Section 2, Line 1A and Section 4, Part 1 - Line 1A here and on Line 23 of Form 760, Line 25 of Form 760PY or Line 25 of Form 763. .......................................................................................... 1A SECTION 3 - REFUNDABLE CREDITS * 00 . ,, 00 . ,, 00 . ,, 00 . ,, 00 . ,, 00 . ,, 00 . ,, 00 . ,, SECTION 4 - TOTAL REFUNDABLE CREDITS 00 . ,, SECTION 5 - TOTAL CURRENT YEAR CREDITS 00 . ,, * ----------------Page (2) Break---------------- Schedule CR (2013) Page 8 * WHAT TO ATTACH Attachments should be included with your return when claiming original or carryover credits. Computation schedules are required for claims to be carried forward. Missing attachments may cause a credit to be disallowed. Enterprise Zone Act Credit: Form 301. Recyclable Materials Processing Equipment Credit: Approved Form 50-11S from the Department of Environmental Quality as well as any receipts, invoices or other documentation confirming purchase price paid. Conservation Tillage Equipment Credit: Statement showing purchase date, description and credit computation. Precision Fertilizer and Pesticide Application Equipment Credit: Statement showing purchase date, description and credit computation. Vehicle Emissions Testing Equipment Credit: Copy of the letter from the Department of Environmental Quality (DEQ) to the equipment vendor certifying that the equipment configuration meets the regulation and equipment specification requirements for use in the enhanced vehicle emissions inspection program. A copy of the letter may be obtained from the equipment vendor or the DEQ Northern Virginia Regional Office in Woodbridge, Virginia by calling (703) 583-3800. Foreign Source Retirement Income Tax Credit: Copy of the tax return filed in the other country or other proof of income tax paid to the foreign country and a schedule showing computation of foreign currency converted to United States dollars. Waste Motor Oil Burning Equipment Credit: Approved Form 50-12 from the Department of Environmental Quality, receipts, invoices or other documentation confirming purchase price paid. Biodiesel and Green Diesel Fuels Tax Credit: The letter of certification from the Virginia Department of Taxation authorizing the credit. Coalfield Employment Enhancement Tax Credit and Virginia Coal Employment and Production Incentive: Form 306 with completed schedules, if appropriate. See the “What to Attach” section in the Form 306 instructions for additional attachment requirements and information. Agricultural Best Management Practices Credit: Copy of the tax credit approval letter from the local Soil and Water Conservation District. ----------------Page (3) Break----------------