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File the Qualified Research Annual ReportQualified Research Exemption
Effective Date of Registration: The date you intend to begin making tax-exempt purchases using the Texas Qualified Research and Development Registration Number. You may select a retroactive date provided you did not claim the franchise tax credit during the period. The effective date cannot precede January 1, 2014, or be four years prior to the date your registration is received.
All fields are required. Do not leave any item blank.
Complete all items based on the calendar year prior to the effective date. For example, if your effective date is in 2014, compile the data from 01/01/2013 - 12/31/2013.
- If a question does not apply, enter zero.
- If your company was not engaged in qualified research in the previous year, enter zero.
Total amount of all purchases in Texas that qualify for exemption under Texas Tax Code Section 151.3182: Estimate the purchases of depreciable tangible personal property directly used in qualified research for the prior calendar year.
Total of all qualified research expenses in Texas: Qualified research expenses are defined in IRC Section 174 and were reported to the Internal Revenue Service (IRS) on your prior year’s federal return.
Number of full-time employees engaged in qualified research in Texas: An employee engaged in qualified research activities in Texas, even if not engaged in qualified research for the entire year.
Number of part-time employees engaged in qualified research in Texas: An employee engaged in qualified research activities in Texas, even if not engaged in qualified research for the entire year.
Payroll Expenses for all employees engaged in qualified research in Texas: Reported to the IRS as wages and provided to employees on IRS Form W-2.
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