• Schedules A-1, A-2, A-3 and NIR are obsolete. Taxpayers will no longer be required to provide this information when filing the return (it will be requested, if needed, on audit).

    355SBC is obsolete. This will replaced with a free online version. Taxpayers who do not wish to file online can file the longer Form 355.

    Two new Schedules have been created:

    • Credit Manager Schedule
    • Credit Recapture Schedule

    Which eliminates the following corporate schedules:

    • Schedule CR, Other Corporate Credits
    • Schedule RF, Refundable Credits
    • Schedule H-2, Credit Recapture (this will still be required for taxpayers filing income tax returns)

    And simplifies the following schedules by removing line items or not requiring corporate taxpayers to complete certain sections:

    • Schedule RC, Research Credit
    • Schedule RLSC, Refundable Life Sciences Credit (formerly known as Schedule RLC)
    • Schedule H, Investment Tax Credit and Carryovers
    • Schedule VP, Van Pool Credit
    • Schedule EOAC, Economic Opportunity Area Credit
    • Schedule EDIP, Refundable Economic Development Incentive Credit
    • Schedule RFC, Refundable Film Credit