If claiming the QFTC ($250,000+ capital investment; wage, 65% out-of-state revenue, and 65% health-premium tests), plan for the Pre-Approval tax-clearance letter, an ACA-approved Arizona CPA managed review at your expense before Post-Approval, an Interim Report if you have not applied for Post-Approval within 12 months of Pre-Approval, and claiming the credit in five equal annual installments on original returns.

何時適用

Manufacturers claiming the credit.

您需要出示的佐證

稽核報告

頻率

每年

未達成的後果

Credit clawback or denial.