The credit for creating jobs expired for taxable years beginning on or after January 1, 2014. These instructions for completing Part 2 and Part 3 of Form NC-478J apply to taxpayers that continue to take installments of the credit and any unused portion of prior years’ credits.

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Corporate Income Tax
Franchise Tax
Individual Income Tax
Partnerships
Estates and Trusts (Fiduciary)
Insurance Premium Tax
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