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Minnesota Free Printable 2019 RD, Credit for Increasing Research Activities for 2020 Minnesota Credit for Increasing Research Activities RD

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Credit for Increasing Research Activities RD
2019 RD, Credit for Increasing Research Activities

2019 RD, Credit for Increasing Research Activities *197011* Unitary businesses: Complete a separate Schedule RD for each corporation that is claiming the credit. Name of Corporation FEIN Minnesota Tax ID Round amounts to nearest whole dollar. 1 Wages for qualified services (do not include wages used in figuring the work opportunity credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Cost of supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Amounts paid or incurred for the right to use computers to conduct research . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Applicable percentage of contract expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Amount paid to qualified research organizations for basic research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Development contributions to a nonprofit organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Total qualified research expenses in Minnesota for the tax year (add lines 1 through 6) . . . . . . . . . . . . . . . . . . . 7 8 Tax year 1988 . . . . . . . . . . . . . . . . . . . . . 8 9 Tax year 1987 . . . . . . . . . . . . . . . . . . . . . 9 10 Tax year 1986 . . . . . . . . . . . . . . . . . . . . . 10 11 Tax year 1985 . . . . . . . . . . . . . . . . . . . . . 11 12 Tax year 1984 . . . . . . . . . . . . . . . . . . . . . 12 13 Add lines 8 through 12 . . . . . . . . . . . . . 13 A- Minnesota Sales and Receipts B- Minnesota Qualified Research Expenses 14 Fixed base percentage (divide line 13B by line 13A; do not fill in more than 16% [.16]). Start-up companies, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Tax year 2018 . . . . . . . . . . . . . . . . . . . . . . 15 16 Tax year 2017 . . . . . . . . . . . . . . . . . . . . . 16 17 Tax year 2016 . . . . . . . . . . . . . . . . . . . . . 17 18 Tax year 2015 . . . . . . . . . . . . . . . . . . . . . 18 19 Add lines 15 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Average annual gross receipts (multiply line 19 by 25% [.25]) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Multiply line 20 by the percentage on line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Multiply line 7 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 9995 Continued next page 2019 Schedule RD, page 2 *197021* Name of Corporation FEIN Minnesota Tax ID Round amounts to nearest whole dollar. 23 Base amount (enter amount from line 21 or line 22, whichever is greater) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Subtract line 23 from line 7 (if result is zero or less, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Enter the amount from line 24 or $2,000,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Subtract line 25 from line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Multiply line 25 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Multiply line 26 by 4% (.04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Current credit (add lines 27 and 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Your share of any credit from a partnership (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Tentative credit (add lines 29 and 30; see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Limitation (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Credit for increasing research activities (enter line 31 or line 32, whichever is less) . . . . . . . . . . . . . . . . . . . . . . . . 33 34 Total credit allocated to other members of your combined return (see instructions) . . . . . . . . . . . . . . . . . . . . . 34 35 Add lines 33 and 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Subtract line 35 from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Credit from other members of the combined return (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Add lines 33 and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Credit carryover from 2018 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Add lines 38 and 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 42 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 43 2019 Credit (enter line 32 or line 40, whichever is less) Enter on Form M4T line 15 . . . . . . . . . . . . . . . . . . . . . . 43 44 Credit carryover to 2020 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Attach this schedule and a copy of federal Form 6765 to your Minnesota return. Continued next page 9995 2019 Schedule RD, page 3 *197051* Name of Corporation FEIN Minnesota Tax ID Additional Information. Please check the appropriate box. 1. Did a CPA, attorney, consultant or other: Yes No a. Assist in the calculation or preparation of the tax credit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a b. Conduct a R&D tax credit study? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 1c 3a b. Contracted Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b If “No” is checked on lines 3a or 3b, the taxpayer cannot claim those expenses in calculating the tax credit. 4 4. Was the claimed research performed at the request of another individual or entity? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Was the claimed research performed as part of a joint venture with another individual or entity? . . . . . . . . . . . . . . . . . . . . 5 6. Did you receive an Innovation Grant from the Minnesota Department of Employment and Economic Development (DEED)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes” is checked, see instructions for lines 1-6 Qualified Expenses. 6 If “Yes” is checked on lines 1a or 1b, provide the following information for each individual who assisted in the calculation or preparation of the tax credit or conducted a tax credit study. (If more than one individual, attach a schedule for each with the following information): Individual’s Name Individual’s Title Individual’s Company Individual’s Phone Number c. If “Yes” is checked on lines 1a or 1b, may the Minnesota Department of Revenue discuss the tax credit with the individual(s) who assisted in the calculation or preparation of the tax credit or conducted a tax credit study? . . . . . . . Review of contemporaneous Estimation records 2. How were the following calculated: check appropriate box. a. Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a b. Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b c. Contracted Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Combination of review of contemporaneous records and estimation 3. Were the following performed/conducted within the state of Minnesota: a. Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9995 2019 Schedule RD Instructions If your business paid qualified research and development expenses in Minnesota, and those expenses exceed a base amount, you may be entitled to this credit. The credit equals 10 percent of the first $2,000,000 of qualifying expenses over the base amount, and 4 percent of expenses over $2,000,000. Partnerships and S corporations are allowed to pass the credit through to their individual partners and shareholders. Qualified Expenses Round amounts to the nearest whole dollar. Lines 1–6 Qualified research expenses are the same kinds of expenses and payments that qualify for the federal credit for increasing research activities except that they must be for research done in Minnesota. Include your qualified Minnesota research expenses paid or incurred in the taxable year on lines 1 through 5. Qualified research expenses also include contributions to qualified nonprofit organizations that are operated to make grants to small, technologically innovative enterprises in Minnesota during their early development stages. Include these contributions on line 6. If you received an Innovation Grant from the Minnesota Department of Employment and Economic Development (DEED), then any expenditures funded by the Innovation Grant are not eligible qualified expenses. Do not include these funded expenditures on lines 1 through 6. Base Amount Lines 8–12 and 15–18 The base amount is calculated in the same way as it is under federal law, except that expenses must be for research done in Minnesota. Also, your Minnesota sales or receipts that you used to apportion income are used instead of your gross receipts to calculate the base amount. Enter your Minnesota sales and receipts and qualified research expenses for the indicated tax years in the appropriate columns. Lines 13 and 14 Fixed-Base Percentage Follow the instructions on lines 13 and 14 to determine the amount of your fixed-base percentage. (Note: Only tax years beginning in 1984 through 1988 are used to calculate the percentage.) Start-up companies. If you had Minnesota sales or receipts and Minnesota qualified research expenses in fewer than three tax years beginning after Dec. 31, 1983, and before Jan. 1, 1989, or if the first taxable year you had both gross receipts and qualified research expenses began after Dec. 31, 1983, your fixed-base percentage for the first five tax years beginning after 1993 is 3 percent (line 14). See IRC section 41(c)(3)(B)(ii) to figure the fixed-base percentage for any tax year after the fifth tax year beginning after 1993 for which you have qualified research expenses. Use Minnesota qualified research expenses and sales or receipts in applying the provisions of IRC section 41(c)(3)(B)(ii). Line 30 Any Credit from a Partnership Include any credit amounts you received as a partner of a partnership (from line 20 of Schedule KPC). Credits from a partnership are limited to the amount of tax attributable to your share of the partnership’s taxable income. Attach a statement explaining amounts included on line 30. Line 31 Tentative Credit C corporations: Complete lines 31 through 44. Partnerships: For your individual, estate and trust partners, pass the amount, pro rata, on Schedule KPI, line 17. For your partnership and corporate partners, pass the amount, pro rata, on Schedule KPC, line 20. However, partners electing to file composite returns are not entitled to this credit. Attach Schedule RD when you file your Form M3. S corporations: Pass the amount through, pro rata, to shareholders on Schedule KS, line 17. However, shareholders electing to file composite returns are not entitled to this credit. Attach Schedule RD when you file your Form M8. Line 32 Limitation Your credit is limited to the regular franchise tax or the liability for tax, whichever is less. Enter the lesser of Form M4T, line 10, or the difference of Form M4T, line 14 minus the sum of lines 19 and 21. If the result is zero or less, leave blank. 1 2019 Schedule RD Instructions (Continued) Line 34 Unitary Businesses If the 2019 credit on line 31 exceeds the limitation on line 32, the excess must be entered on Form M4T line 15 in the columns of other members of the unitary business that didn’t generate the credit. Credits claimed by other members are limited to the regular franchise tax or the liability for tax, whichever is less, as described in the instruction for line 32 above. Enter the total amount of credit claimed by other members of the unitary group on line 34. The amount on line 34 may not exceed the difference of line 31 minus line 32. Attach a schedule showing the calculation of credits claimed by other members. Line 37 If a member of your unitary group that is included on the combined return has a credit in excess of its limitation, that excess must be utilized by other members if possible. Enter any amount received from another member on line 37. The amount on line 37 may not exceed the difference of line 32 minus line 33. Line 39 Credits from prior years may only be from the corporation completing this schedule. You may not include credits earned by other members of the unitary group on line 39. Line 44 Any credit remaining after being applied to other members must be carried forward by the earning member that generated the credit. If line 31 is more than line 32, add lines 36 and 39 and enter the result on line 44. If line 31 is less than or equal to line 32, subtract line 43 from line 40 and enter the result on line 44. Additional Information Completely fill out the information requested in order to assist in calculating credit for increased research activity you may be qualified to claim and aid in processing your return. Information and Assistance Website: www.revenue.state.mn.us Email: [email protected] Phone: 651-556‑3075 This material is available in alternate formats. 2
Extracted from PDF file 2019-minnesota-form-rd.pdf, last modified September 2013

More about the Minnesota Form RD Corporate Income Tax Tax Credit TY 2019

We last updated the Credit for Increasing Research Activities RD in February 2020, so this is the latest version of Form RD, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form RD directly from TaxFormFinder. You can print other Minnesota tax forms here.

Other Minnesota Corporate Income Tax Forms:

TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form MRT1 Mortgage Registry Tax
Form M3-M3A Partnership Return
Worksheet C-Provider Provider, Hospital and Surgical Center Tax Return
Form M8 S Corporation Return (M8 and M8A)
Form M99 Credit for Military Service in a Combat Zone

Download all MN tax forms View all 96 Minnesota Income Tax Forms


Form Sources:

Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form RD from the Department of Revenue in February 2020.

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Form RD is a Minnesota 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 Minnesota Form RD

We have a total of nine past-year versions of Form RD in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form RD

2019 RD, Credit for Increasing Research Activities

2018 Form RD

2018 RD, Credit for Increasing Research Activities

2017 Form RD

2011 RD, Credit for Increasing Research Activities

2016 Form RD

2016 RD, Credit for Increasing Research Activities

2015 Form RD

2011 RD, Credit for Increasing Research Activities

Credit for Increasing Research Activities RD 2014 Form RD

2011 RD, Credit for Increasing Research Activities

2013 Credit for Increasing Research Activities 2013 Form RD

2011 RD, Credit for Increasing Research Activities

2012 Form RD

2011 RD, Credit for Increasing Research Activities

2011 Form RD

2011 RD, Credit for Increasing Research Activities


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