If you claimed any of the credits listed below, you must Add as an Addition to Income, the amount computed for your credit. This is true even if you cannot take the full credit this year and must carry part of it forward or if the credit is refundable.
NOTE - Do not include any credits passed through to you from a partnership, limitied liability company, or tax-option corporation for the credits listed below. These will be accounted for separately.
- Development Zone Credit
- Technology Zone Credit
- Dairy and Livestock Farm Investment Credit
EXCEPTION: members of a dairy cooperative who were allocated a dairy cooperative credit for 2012 may first claim that credit on their 2013 tax return. The 2012 credit must be added to income on the member's 2013 return, instead of the 2012 return. If you were allocated a 2011 credit thatyou did NOT cliamo n your 2011 return, you may either:
- file an amended 2011 return to claim the credit and include the computed credit in income, or
- claim the 2011 credit on your 2012 return and include the amount of the computed credit in income for 2012.