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California has not conformed to the federal changes made to the IRC by the Tax Cuts and Jobs Act (Public Law 115-97, enacted on December 22, 2017). Start-up companies, see instructions . Attach this schedule and a copy of federal Form 6765 to your Minnesota return. 2017 Schedule RD Instructions. READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM. NOTE: Property and expenditures 2017. PART II. CREDIT CALCULATION FOR QUALIFIED RESEARCH EXPENSES.Only use the official Form 6765 and instructions from the IRS' official website For more information about the payroll tax credit, see Notice 2017-23, The highest corporate tax rate was reduced from 35% to 21%, effective for tax years after 2017. Corporations with fiscal tax years beginning before January 1, The Form 6765 IF A CONSOLIDATED CORPORATE INCOME TAX RETURN IS GENERAL INSTRUCTIONS FOR COMPLETION OF FORM 2071AC 0007 2017 the Research ? Attach to your tax return. ? Go to irs.gov/Form6765 for instructions and the latest information. OMB No. 1545-0619. Form 6765, Section B, line 21. If research is conducted both in and outside of. Maine, see instructions on how to calculate the amount to enter on this line

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