Persons providing international services, such as computer; data processing; information; legal; accounting and tax preparation; engineering; architectural; business consulting; business management; public relations and advertising; surveying; geological consulting; real estate appraisal; or financial services in designated geographical areas.
Creating permanent full-time positions in international services located in a Community Empowerment Zone (CEZ) or designated International Services District. International services must be provided to persons domiciled outside the United States or be for use primarily outside this country.
$3,000 per year for each qualified employment position created. Additionally, $3,000 in credit can be taken in each of the following four years if the position is maintained.
- No application.
- No Annual Tax Performance Report.
- Electronic filing not required.
- Maintain records necessary for the department to verify eligibility:
Employment records for the previous six years;
- Information relating to description of international service activity engaged in at the eligible location by the person; and
- Information relating to customers of international service activity engaged in at that location by the person.
For questions about the credit, call Taxpayer Account Administration at 360-705-6214.