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New Jersey New Jobs Investment Tax Credit and Instructions
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with TurboTaxExtracted from PDF file 2023-new-jersey-form-304.pdf, last modified October 2023New Jobs Investment Tax Credit and Instructions
FORM 304 New Jersey Corporation Business Tax New Jobs Investment Tax Credit 2023 Name as Shown on Return Federal ID Number Unitary ID Number, if applicable NU Read the instructions before completing this form Combined Return Filers The taxpayer is included as a taxable member on a New Jersey combined return. See instructions. Fill in oval if member is not sharing its credit with other members of the group. Part I Qualifications 1. Has the taxpayer invested in property purchased for new or expanded business facilities that created at least 5 new jobs in New Jersey for small or mid-sized business taxpayers (50 for other taxpayers) with median income of at least $56,000 for tax years beginning in 2023? (see instructions)................................................................. YES NO 2. Has the average book value of all real and tangible personal property in New Jersey of the taxpayer increased over the prior tax year?.......................................................................................................................................... YES NO 3. Is the average employment of the taxpayer in New Jersey in the first tax year of the tax credit greater than that of the prior tax year?.............................................................................................................................................. YES NO Note: Part II If the answer to any of the above questions is “NO,” do not complete the rest of this form. The taxpayer does not qualify for this tax credit. Otherwise, go to Part II. Calculation of the New Jobs Investment Tax Credit Note: All items pertain only to New Jersey factors. Refer to the specific line item instructions for Part II before completing this section. 4. Enter the amounts of the qualified investments made during the current tax year: (a) 3-year life x 0.35...................................................................................... 4a. (b) 5-year life x 0.70...................................................................................... 4b. (c) 7-year or more life x 1.00........................................................................ 4c. 5. Add lines 4a through 4c.............................................................................................................................. 5. 6. (a) Enter the average New Jersey employment for this tax year............................................................... 6a. (b) Enter the average New Jersey employment for last tax year............................................................... 6b. (c) Subtract line 6b from line 6a................................................................................................................. 6c. (d) Divide line 6a by 2................................................................................................................................. 6d. (e) Enter the number of eligible new jobs. (see instruction)....................................................................... 6e. (f) Enter the lesser of lines 6c, 6d, or 6e.................................................................................................... 6f. 7. New Jobs Factor (see instruction): (a) Small or mid-sized business taxpayers divide line 6(f) by 5 with no remainder. Other taxpayers divide line 6f by 50 with no remainder.................................................................................................. 7a. (b) For small or mid-sized business taxpayers, multiply line 7a by 0.01. For other taxpayers, multiply line 7a by 0.005.................................................................................................................................... 7b. (c) For small or mid-sized business taxpayers, enter the lesser of 0.20 or line 7b. For other taxpayers, enter the lesser of 0.10 or line 7b......................................................................................................... 7c. 8. Maximum annual credit – Multiply line 5 x line 7c x 0.20............................................................................ 8. 9. Prior year qualified investment (see instruction) Enter the maximum annual credit as determined on line 8 of this form for: (a) First prior tax year................................................................................................................................. 9a. (b) Second prior tax year............................................................................................................................. 9b. (c) Third prior tax year................................................................................................................................. 9c. (d) Fourth prior tax year............................................................................................................................... 9d. 10. Total annual credit – Add line 8 and lines 9(a) through (d).......................................................................... 10. Name as Shown on Return Part III Federal ID Number Unitary ID Number, if applicable NU Calculation of the Allowable Credit Amount (Combined return filers DO NOT complete Part III. Continue with Part IV.) 11. Compensation of all employees in New Jersey attributable to the qualified investment......................................... 11. 12. Total compensation of all employees in New Jersey............................................................................................... 12. 13. Divide line 11 by line 12........................................................................................................................................... 13. 14. Enter tax liability from page 1, line 2a of CBT-100 or CBT-100S............................................................................ 14. 15. Multiply line 14 by line 13........................................................................................................................................ 15. 16. Enter the required minimum tax liability (see instructions)........................................................................................... 16. 17. Subtract line 16 from line 15.................................................................................................................................... 17. 18. Enter 50% of the reduced tax liability entered on line 15........................................................................................ 18. 19. Enter the lesser of line 17 or line 18........................................................................................................................ 19. 20. Other tax credits used by taxpayer on current year’s return: (a) (b) (c) (d) ..............................................Total 20. 21. Subtract line 20 from line 19. If zero or less, enter zero.......................................................................................... 21. 22. Allowable credit for the current tax period. Enter the lesser of line 10 or line 21 here and on Schedule A-3, Part I of the CBT-100 or CBT-100S......................................................................................................................... 22. 23. Amount of credit available to be refunded (subtract line 22 from line 10). ............................................................. 23. 24. Property taxes attributable to qualified investment (see instructions): (a) Property tax paid on new property or Total N.J. property tax paid multiplied by line 13........................................................ 24a. or imputed property tax on all multiplied by line 13......................................... 24b. (c) Add lines 24a and 24b....................................................................................................................................... 24c. 25. Enter 50% (.50) of line 24c...................................................................................................................................... 25. 26. Refund request. Enter the lesser of line 23 or line 25. Enter here and in Schedule A-3, Part II of the CBT-100 or CBT-100S 26. (b) Imputed property tax on new property (15% of rent) rented property in N.J. (15% of rent) Note: There is no carryover provision for this tax credit. Name as Shown on Return Part IV Federal ID Number Unitary ID Number, if applicable NU Calculation of Allowable Credit Amount – Combined Return Filers ONLY Section A – ALL Combined Return Filers 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. Compensation of all the member’s employees in New Jersey attributable to the qualified investment.................. Total compensation of all the member’s employees in New Jersey........................................................................ Divide line 27 by line 28.......................................................................................................................................... Enter the group tax liability from Schedule A, Section II, Part III, line 4a column (c) of CBT-100U......................... Multiply line 30 by line 29........................................................................................................................................ Aggregate minimum tax of combined group members (see instructions).................................................................... Subtract line 32 from line 31.................................................................................................................................... Enter 50% of the reduced tax liability entered on line 31........................................................................................ Enter the lesser of line 33 or line 34........................................................................................................................ Other tax credits used by combined group on current year’s return (see instructions): (a) (b) (c) (d) ........................................... Total Subtract line 36 from line 35. If zero or less, enter zero......................................................................................... Allowable credit for the current tax period. Enter the lesser of line 10 or line line 37. If sharing, also enter in the member’s column of Schedule A-3, Part I of the CBT-100U................................................................................... If SHARING credit, complete lines 39–42. If NOT sharing credit, skip lines 39–42 and complete Section B. 39. Amount of credit available to be refunded (subtract line 38 from line 10). ............................................................. 40. Property taxes attributable to qualified investment (see instructions): (a) Property tax paid on new property or Total N.J. property tax paid multiplied by line 29........................................................ (b) Imputed property tax on new property (15% of rent) or imputed property tax on all rented property in N.J. (15% of rent) multiplied by line 29......................................... (c) Add lines 40a and 40b....................................................................................................................................... 41. Enter 50% (.50) of line 40c...................................................................................................................................... 42. Refund request. Enter the lesser of line 39 or line 41 here and in the member’s column of Schedule A-3, Part II of the CBT-100U...................................................................................................................................................... 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40a. 40b. 40c. 41. 42. Section B – Combined Return Filers NOT Sharing Credit 43. a) Enter combined group tax liability from line 30........................................ 43a. b) Divide line 43a by the combined group allocation factor from Schedule J, line 9..................................................................................... 43b. c) Member’s share of combined group tax liability – Multiply line 43b by member’s allocation factor from Schedule J, line 9..................................................................................... 44. Multiply line 43c by line 29...................................................................................................................................... 45. 46. 47. 48. 49. 50. 51. Enter the required minimum tax liability.................................................................................................................. Subtract line 45 from line 44.................................................................................................................................... Enter 50% of the reduced tax liability entered on line 44........................................................................................ Enter the lesser of line 46 or line 47........................................................................................................................ Other tax credits used by taxpayer on current year’s return (see instructions): (a) (b) (c) (d) ........................................... Total Subtract line 49 from line 48. If zero or less, enter zero.......................................................................................... Allowable credit for the current tax period. Enter the lesser of line 38 or line 50 here and in the member’s column of Schedule A-3, Part I of the CBT-100U.................................................................................................... 52. Amount of credit available to be refunded (subtract line 51 from line 10). ............................................................. 53. Property taxes attributable to qualified investment (see instructions): (a) Property tax paid on new property or Total N.J. property tax paid multiplied by line 29........................................................ (b) Imputed property tax on new property (15% of rent) or imputed property tax on all rented property in N.J. (15% of rent) multiplied by line 29......................................... (c) Add lines 53a and 53b....................................................................................................................................... 54. Enter 50% (.50) of line 53c...................................................................................................................................... 55. Refund request. Enter the lesser of line 52 or line 54 here and in the member’s column of Schedule A-3, Part II of the CBT-100U...................................................................................................................................................... Note: There is no carryover provision for this tax credit. 43c. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53a. 53b. 53c. 54. 55. 2,000 Name as Shown on Return Part V Federal ID Number Unitary ID Number, if applicable NU Certification The following certifications are required in accordance with N.J.S.A. 54:10A-5.9 of the New Jobs Investment Tax Credit Act. 1. For qualified investments made during the current tax year, the taxpayer certifies that the number of new jobs reported on line 6e of Part II, is a reasonable estimate of the number of new jobs directly attributable to the qualified investment; and 2. For qualified investments made in prior years for which a New Jobs Investment Tax Credit was claimed, the taxpayer certifies: (a) The new jobs factor for: the first prior year the second prior year the third prior year the fourth prior year (b) The maximum annual tax credit for: the first prior year the second prior year the third prior year the fourth prior year (c) That the qualified investment property continues to be used in the business or has been disposed of after the expiration of its recovery period; and (d) That the new jobs used in the calculation of the new jobs factor continue to qualify as eligible new jobs as defined for the purposes of this credit. (Signature of Duly Authorized Officer of Taxpayer) Note: (Date) If the taxpayer is unable to make the above certifications, amended returns must be filed reflecting the correct new jobs factors and qualified investments for all affected tax years. Instructions for Form 304 New Jobs Investment Tax Credit The New Jobs Investment Tax Credit is available for investment in new or expanded business facilities that create new jobs in New Jersey. Investments that qualify for this tax credit must be placed in service or use during tax years beginning after July 7, 1993. The investment must create at least 5 new jobs (50 new jobs for large businesses) with a median annual compensation of the threshold amount established for the particular tax year. Also, to claim this tax credit, the average book value of all real and tangible personal property in New Jersey must have increased over the prior year. The New Jobs Investment Tax Credit is taken in five equal annual installments. The annual credit cannot exceed 50% of that portion of the Corporation Business Tax liability that is attributable to and the direct result of the taxpayer’s qualified investment and cannot reduce the tax liability below the statutory minimum. Although there is no carryover provision for this tax credit, the amount of the unused annual credit may be refunded to the taxpayer subject to certain limitations. Parts III and IV are used to calculate the allowable credit and carryover. Taxpayers filing Forms CBT-100 or CBT-100S complete Part III and CBT-100U filers complete Part IV. Taxpayers must include the appropriate credit form in the year the credit was earned even if they are not claiming the credit on their tax return. Definitions Expanded Business Facility means any business facility, other than a new business facility, resulting from acquisition, construction, reconstruction, installation, or erection of improvements or additions to existing property if such improvements or additions are purchased during tax years beginning after July 7, 1993, but only to the extent of a taxpayer’s qualified investment in such improvements or additions. New Business Facility means a business facility that: a) Is employed by a taxpayer in the conduct of a business that is subject to the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. A business facility does not qualify if the taxpayer’s only activity with respect to such facility is to lease it to another person; b) Is purchased and placed in service or use during tax years beginning after July 7, 1993; c) Was not purchased by a taxpayer from a related person; d) Was not in service or use during the 90-day period immediately prior to transfer of the title to the facility. New Employee means a New Jersey resident, hired to fill a regular, permanent position that did not exist prior to the qualified investment, and would not exist but for the qualified investment. The employee must be unrelated to the taxpayer and must not have been in its employ during the six months prior to the date that the qualified investment is placed in service or use. Temporary or seasonal employees are not considered new employees for the purposes of this tax credit. The position held by the employee may be full time or part time. Full time means employment for at least 140 hours per month at a wage not less than the State or federal minimum wage. Part time means customarily performing such duties at least 20 hours per week for at least six months during the tax year. The hours of part-time employees shall be aggregated to determine the number of full-time equivalent jobs for the purposes of determining the number of eligible new jobs to be used in the computation of the new jobs factor. The taxpayer cannot claim a credit for the number of new employees that exceeds either the increase in the taxpayer’s average employment in New Jersey for the tax year, or one-half of the taxpayer’s average employment in New Jersey for the tax year. Also, individuals included in the determination of the Urban Enterprise Zone Employees Tax Credit or the Redevelopment Authority Project Tax Credit must be excluded in the determination of this tax credit. Qualified Investments are those real and tangible personal property investments purchased for business relocation or expansion in New Jersey. Such investments include only: 1. Improvements to real property placed in service or use during tax years beginning after July 7, 1993; 2. Tangible personal property with respect to which depreciation with a recovery period of three or more years is allowable; 3. Tangible personal property moved by the taxpayer into New Jersey provided that the property has a remaining recovery period of three or more years. Examples of qualified investments may not include: 1. Property with respect to which the taxpayer’s only activity is to lease it to another person; 2. Repair costs, including materials used in the repair, unless for federal income tax purposes, the cost of the repair must be capitalized and not expensed; 3. Airplanes; 4. Property primarily used outside New Jersey; 5. Property that is acquired incident to the purchase of the stock or assets of the seller; 6. Property for which the cost or consideration cannot be quantified with any reasonable degree of accuracy at the time such property is placed in service or use. Small or Mid-Sized Business Taxpayer means a taxpayer that has the following annual payroll and annual gross receipts amounts: Tax Year Beginning In Payroll Gross Receipts 2018 2019 2020 2021 2022 2023 $6,899,800 or less $7,060,400 or less $7,166,600 or less $7,277,800 or less $7,709,850 or less $8,363,550 or less $13,799,850 or less $14,121,100 or less $14,333,500 or less $14,555,900 or less $15,420,050 or less $16,727,550 or less Aggregate Annual Credit Part I – Qualifications The aggregate annual credit allowed for a tax year is the sum of: The taxpayer must meet the qualifications listed in Part I. If the answer to any of the questions is “no,” the taxpayer does not qualify for the tax credit. 1) One-fifth of the annual credit amount calculated for prior tax years plus 2) One-fifth of the annual credit amount calculated for the current tax year. This amount is calculated in Part II of Form 304. Tax Credit Limitations The New Jobs Investment Tax Credit is allowed as a credit against that portion of the taxpayer’s Corporation Business Tax liability for the tax year that is attributable to and the direct result of the taxpayer’s qualified investment and shall not reduce the tax liability for the tax year to an amount less than the required statutory minimum. If any amount of the aggregate annual credit remains after the above limitations are applied, that amount may be refunded to the taxpayer. The amount of the refund cannot exceed 50% of the sum of the property taxes paid in the tax year and the implicit property taxes paid through rent or lease payments that are attributable to and the direct result of the taxpayer’s qualified investment. If the taxpayer is unable to ascertain these amounts, the attributable property tax amounts shall be determined by multiplying the total New Jersey property taxes paid by a fraction, the numerator of which is the compensation paid to New Jersey employees whose positions are directly attributable to the qualified investment. The denominator is all New Jersey compensation paid for the tax year. If any credit for the tax year remains, the amount shall be forfeited. There is no carryover provision for this tax credit. Certification and Record Keeping The taxpayer must certify for every year during the five-year period of the credit that the number of new jobs created is as reported on the current and prior year tax credit forms, and that the qualified investment property has not been disposed of prior to the end of its depreciable life. The taxpayer must maintain sufficient records for each item of qualified property to establish: 1) Its identity; 2) Its actual or reasonably determined cost; 3) Its straight-line depreciation life; 4) The month and the tax year in which it was placed in service; 5) The amount of credit taken; and 6) The date it was disposed of or otherwise ceased to be qualified property. Specific Instructions for Form 304 Combined Return Filers – If filing a combined return, this form must be completed by the member that earned the credit. All combined return filers must check the combined return filers box at the top of the form and complete Part IV, Section A. Members Opting Not to Share. In general, tax credits are earned by a member of the combined group and are shareable with the combined group. However, members are not required to share their credits. See N.J.S.A. 54:10A-4.6.i and TB-90(R), Tax Credits and Combined Returns. In addition to Section A, members that choose not to share must also complete Part IV, Section B and fill in the oval at the top of the form to indicate they are not sharing the credit. The median income for qualifying new jobs must meet the required amount for each tax year. E.g., for a business required to create 50 qualifying jobs, 25 of those jobs must pay at least the required median compensation amount. Tax Year Beginning In Median Income of 2018 $46,350 2019 $47,400 2020 $48,100 2021 $48,800 2022 $51,650 2023 $56,000 Part II – Calculation of the New Jobs Investment Tax Credit Line 4 – Classify property purchased by its depreciable life for federal tax purposes. Line 6e – The number of eligible new jobs must reflect the number of new employees (see definitions) hired by the taxpayer during the tax year. To determine this number, the taxpayer should rank the new employees by annual compensation. If the middle employee’s annual compensation is less than the required median compensation of $56,000 for tax years beginning in 2023, then the lowest ranking jobs should be deleted from the list until the middle employee’s annual compensation is at least the required median compensation amount. If there are an even number on the list, the top half must be greater than the required median compensation amount. The final number of new employees on this list is the number of eligible new jobs to be reported on line 6(e), Part II. Line 7a – Taxpayers who qualify as “small or mid-sized business taxpayers” (see definitions) must divide the amount on line 6(f) by 5. All other taxpayers must divide the amount on line 6(f) by 50. Line 9 – Report the maximum annual credit calculated for qualified investments made in prior tax years. The appropriate amount can be found on line 8 of the Form 304 that was filed for the particular tax year. Part III – Calculation of the Allowable Credit Amount (for CBT-100 and CBT-100S Filers only) For CBT-100 and CBT-100S filers, the total and allowable New Jobs Investment Tax Credit for the current year is calculated in Part III. Combined return filers do not complete Part III, and must complete Part IV instead. The amount of this credit cannot exceed 50% of that portion of the Corporation Business Tax liability that is attributable to and the direct result of the taxpayer’s qualified investment and cannot reduce the tax liability below the statutory minimum. Line 11 – Include the compensation of employees attributable to all the qualified investments comprising the Aggregate Annual Credit on Part II, line 10. Line 16 – The required minimum tax liability is as follows: New Jersey Gross Receipts Less than $100,000 CBT-100 CBT-100S $ 500 $ 375 $100,000 or more but less than $250,000 750 562 $250,000 or more but less than $500,000 1,000 750 $500,000 or more but less than $1,000,000 1,500 1,000 $1,000,000 or more 2,000 1,500 If a taxpayer is filing a separate return and is a member of an affiliated or controlled group that has a total payroll of $5,000,000 or more for the return period, the minimum tax is $2,000. Tax periods of less than 12 months are subject to the higher minimum tax if the prorated total payroll exceeds $416,667 per month. Line 20 – Taxpayers claiming multiple credits must list any credits already applied to the tax liability to ensure accuracy of the calculation for maximum credit allowable. Lines 23 through 26 – If any unused credit remains after applying the limitations indicated above, the excess may be refunded to the taxpayer. The amount of the refund is calculated in this section. Lines 24a and 24b – Report the amount of property taxes paid and the amount of implicit property taxes paid through rent or lease payments that were attributable to and the direct result of the taxpayer’s qualified investment. If the taxpayer is unable to ascertain these amounts, they will be determined by multiplying the total amount of New Jersey property taxes paid and the total amount of implicit New Jersey property taxes paid by the fraction that was determined on line 13. The priorities set forth in this Corporation Business Tax form follow N.J.A.C. 18:7-3.17. Part IV – Calculation of the Allowable Credit Amount for Combined Return Filers For CBT-100U filers, the total and allowable New Jobs Investment Tax Credit for the current year is calculated in Part IV. All combined return filers must complete Section A. Members that choose not to share their credit must also complete section B. Section A – To be completed by ALL combined return filers This section calculates the amount of credit allowable for the group. If a member chooses not to share their credit with the group, Section A must still be completed to ensure the credit allowed for the member does not exceed the amount that would otherwise be allowed against the group tax liability. The amount of the credit calculated in this section cannot exceed 50% of the portion of the group tax liability that is attributable to and the direct result of the member’s qualified investment and cannot reduce the tax liability to an amount less than the aggregate statutory minimum tax of the group members. Line 27 – Include the compensation of employees attributable to all the qualified investments comprising the Aggregate Annual Credit on Part II, line 10. Line 32 – Multiply the number of taxable group members by $2,000 and enter the result. Line 36 – Combined groups claiming multiple credits must list any credits already applied to the group tax liability to ensure accuracy of the calculation for maximum credit allowable. Lines 39 through 42 – If any unused credit remains after applying the limitations indicated above, the excess may be refunded to the taxpayer. The amount of the refund is calculated in this section. Lines 40a and 40b – Report the amount of property taxes paid and the amount of implicit property taxes paid through rent or lease pay- ments that were attributable to and the direct result of the member’s qualified investment. If the member is unable to ascertain these amounts, they will be determined by multiplying the total amount of New Jersey property taxes paid and the total amount of implicit New Jersey property taxes paid by the fraction that was determined on line 29. Section B This section is used to calculate the amount of credit allowable for members that choose not to share their credit with the group. Section B is completed based on the member’s share of the group tax liability. The amount of the credit calculated in this section cannot exceed 50% of the portion of the member’s share of the group tax liability that is attributable to and the direct result of the member’s qualified investment and cannot reduce the tax liability to an amount less than $2,000. The amount of the credit is also limited to the amount that would otherwise be allowed against the group tax liability if the member had been sharing the credit. Line 49 – Members claiming multiple credits must list any credits already applied to the member’s tax liability to ensure accuracy of the calculation for maximum credit allowable. Lines 52–55 – See Section A instructions for lines 39–42 and lines 40a–40b. Part V – Certification This section must be completed for each tax year during the fiveyear credit period for a qualified investment. If the taxpayer is unable to make the certifications, amended returns must be filed reflecting the correct new jobs factors and qualified investments for all affected tax years.
Form 304 New Jobs Investment Credit
More about the New Jersey Form 304 Corporate Income Tax Tax Credit TY 2023
We last updated the New Jobs Investment Tax Credit and Instructions in January 2024, so this is the latest version of Form 304, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 304 directly from TaxFormFinder. You can print other New Jersey tax forms here.
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TaxFormFinder has an additional 95 New Jersey income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form CBT-200-T | Corporation Business Tax Tentative Return and Application |
| Form NJ-1041 | Fiduciary Return Form |
| Form CBT-160-A | Underpayment of Estimated NJ Corporation Business Tax For Taxpayers with Gross Receipts less than $50,000,000 |
| Form DCC-1 | Document Control Center Request Form |
| Form NJ-BUS-2 | Alternative Business Calculation Adjustment |
View all 96 New Jersey Income Tax Forms
Form Sources:
New Jersey usually releases forms for the current tax year between January and April. We last updated New Jersey Form 304 from the Division of Revenue in January 2024.
Form 304 is a New Jersey Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of New Jersey Form 304
We have a total of thirteen past-year versions of Form 304 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 304
Form 304 New Jobs Investment Credit
2022 Form 304
Form 304 New Jobs Investment Credit
2021 Form 304
2021 New Jobs Investment Tax Credit Form 304
2020 Form 304
Form 304 New Jobs Investment Tax Credit
2018 Form 304
Form 303 - Recycling Equipment Tax Credit 2018
2017 Form 304
Form 303 - Recycling Equipment Tax Credit
2016 Form 304
Form 304 - New Jobs Investment Tax Credit and Instructions
2015 Form 304
Form 304 - New Jobs Investment Tax Credit and Instructions
2014 Form 304
Form 304 - New Jobs Investment Tax Credit and Instructions
2013 Form 304
Form 304 (11-12)
2012 Form 304
PDF Form Pack
2011 Form 304
304 (2012) - (1-12) (R-18).qxp
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