Skip to main content
GET THE LATEST INFORMATION

Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information

An official website of the State of North Carolina An official website of NC How you know

State Government websites value user privacy. To learn more, view our full privacy policy.

Secure websites use HTTPS certificates. A lock icon or https:// means you’ve safely connected to the official website.

Utility Menu

  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
Home

Main menu

  • File & Pay
    • File & Pay
    • eFile for Individuals
    • eFile for Businesses
    • Motor Carrier (IFTA/IN) eFile
    • Motor Fuels eFile
    • eFile Resources
    • eServices
    • eBusiness Center
    • Payment Methods
    • Amended Individual Income Tax
    • Direct Deposit
    • Mailing Payments
    • Electronic Funds Transfer
    • Extension for Filing Individual Income Tax Return
    • Individual Estimated Income Tax-Form NC-40
    • Individual Income Tax - Form D-400V
    • The Refund Process
    • Pay a Bill or Notice (Notice Required)
    • Sales and Use Tax File and Pay - E-500
    • Sales and Use Electronic Data Interchange (EDI)
    • Step by Step Instructions for eFile
    • Electronic Filing Options and Requirements
  • Taxes & Forms
    • Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
    • Received a Notice
    • Authorization for Bank Draft Installment Agreement
    • Garnishment Release Letter
    • Updated Individual Income Tax Adjustment Notice
    • Attachment and Garnishment – Employer Copy
    • Attachment and Garnishment – Taxpayer Copy
    • Confirmation of Installment Payment Agreement
    • Default Notice
    • Delinquent Notice
    • Notice of Collection
    • Notice of Collection – Amount Shown Due But Not Paid In Full
    • Notice of Individual Income Tax Assessment
    • Notice to File a Return
    • Payment Agreement Installment Notice
    • Privilege Tax Renewal Notice
    • Unclaimed Refund Letter
  • News
    • News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    • About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    • Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education

Utility Menu

  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES

Site Page Hero Image

  1. Home
  2. Taxes & Forms
  3. Corporate Income & Franchise Tax
  4. Corporate Tax Forms and Instructions
  5. 2003 NC-478 Summary of Tax Credits Limited to 50% of Tax

2003 NC-478 Summary of Tax Credits Limited to 50% of Tax

2003 NC-478 Summary of Tax Credits Limited to 50% of Tax

Documents

  • 2003 NC-478 Summary of Tax Credits Limited to 50% of Tax

Side Nav

  • File & Pay
  • Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
      • Amended Returns
      • Apportionment
      • Corporate Tax Law
      • Corporate Income, Franchise, and Insurance Tax Bulletins
      • Domestic and Foreign Corporations Required to File
      • Estimated Income Tax
      • Extensions
      • Federal Revenue Agent's Report
      • Letter Of Good Standing
      • Payroll Factor
      • Property Factor
      • Sales Factor
      • Tax Rate and Basis for the Tax
      • When to File
      • Corporate Income and Franchise Tax Payment or Extension Vouchers
      • Frequently Asked Questions and Important Notices
      • Determinations
      • Directives and Technical Advice Memoranda
      • Important Information Concerning the Filing of North Carolina Corporate Tax Forms
      • North Carolina Administrative Code
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
  • About Us
  • Contact Us

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • LinkedIn

Network Menu

  • EMPLOYEE DIRECTORY
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
Hosted on Digital Commons