Changes to 2009 Forms
Updates to the Form 3527 on 01/12/2010—New Jobs Credit
We added two worksheets to the instructions.
We determined that the original form instructions did not provide enough information to compute the annual full-time employee equivalents.
We added two new worksheets to the instructions to assist taxpayers in computing the annual full-time employee equivalents for 2008 and 2009.
Reason for the changes
Added worksheets to help taxpayers compute the qualified annual full-time employee equivalents for the current taxable year and prior taxable year to be used in the computation of net increase in qualified full-time employees.
There is no tax impact.