Form 313 - Alternative Fuel Vehicle (Afv) Credit 2001 Page 6

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AZ Form 313 (2001) Page 6 of 6

Part XVI

S Corporation Shareholder Information for Credit Recapture

81 If the credit was passed through from an S corporation to its shareholders, the S corporation must complete lines 81a through 81c

separately for each shareholder.

81a

Name of shareholder:

81b

Shareholder’s TIN:

81c

Shareholder’s share of the amount on Part XIV, line 72; or Part XV, line 77 (if the S corporation is a lessor); or

Part XV, line 80 (if the S corporation is a lessee).....................................................................................................................

81c

Part XVII Partnership Partner Information for Credit Recapture

82 If the credit was passed through from a partnership to its partners, the partnership must complete lines 82a through 82c

separately for each partner.

82a

Name of partner:

82b

Partner’s TIN:

82c

Partner’s share of the amount on Part XIV, line 72; or Part XV, line 77 (if the partnership is a lessor); or

Part XV, line 80 (if the partnership is a lessee) ........................................................................................................................

82c

Part XVIII All Taxpayers Subject to the Recapture

NOTE: If you complete Part XVIII, you must also complete Form 300 (corporations) or Form 301 (individuals).

83 Disallowed credit: Individuals, corporations, and S corporations, enter the amount from Part XIV, line 72, or if a lessor, enter

the amount from Part XV, line 77; or if a lessee, enter the amount from Part XV, line 80.

S corporation shareholders, enter the amount from Part XVI, line 81c.

Partners of a partnership, enter the amount from Part XVII, line 82c .................................................................................................

If the original credit for the 2000 taxable year was less than the 2000 tax, or if the original credit was more than your tax and you elected

a lump sum refund, skip lines 84 through 88, and do one of the following:

• Individuals, enter the amount on Part XVIII, line 83 on Form 301, line 31.

• Corporations, including S corporations that elected to take the credit, enter the amount on Part XVIII, line 83

on Form 300, line 24.

If the original credit was more than your tax and you elected to have the excess credit refunded in either 2 or 3 annual installments,

complete lines 84 through 88.

84 Enter the total amount of the credit originally allowable for the 2000 taxable year for all AFVs. If you were a lessor, lessee,

partner or an S corporation shareholder, enter that portion of the allowable credit that was originally allocated to you. ...................

85 Credit allowable for taxable year 2000 for all AFVs after disallowed credit: Subtract line 83 from line 84, and enter the result .......

86 Enter the amount of original credit for taxable year 2000 for all AFVs that was actually applied against the 2000 tax liability plus

the amount that was included in the ﬁ rst annual refund installment ...................................................................................................

87 Recapture amount: Subtract line 85 from line 86, and enter the result.

Individuals, also enter the amount on line 87 on Form 301, line 31.

Corporations, including S corporations that elected to take the credit, also enter the amount on line 87 on Form 300, line 24 ........

88 Refund installment disallowance: Subtract line 86 from line 84. Also, enter this amount on

Form 313, Part XII, line 59, column (f)................................................................................................................................................

ADOR 91-0072 (01) slw