How is the Headquarters Credit claimed?
• An application is required for approval of the headquarters credit. This application requires detail about the establishment of the headquarters and the employees being claimed at that location. This application should be filed with the tax return on which the credit will be claimed. If withholding credit will be claimed, please see the immediately preceding question for the steps required to claim the withholding credit. If claiming the credit against withholding, sending a copy of the application to the address on the front of the application will assist in timely processing.
