Instruction For Form 120x - Amended Corporation Income Tax Return

Arizona Form 120X

in a military reuse zone established under Arizona law.

qualified employment positions as a healthy forest

Complete Form 306 to claim this credit.

enterprise. Use Form 332 to claim this tax credit.

•

Credit for Employing National Guard Members. This

Credit for Increased Research Activities. This tax credit

credit is for an employer who has an employee that is a

is for taxpayers who incur qualified research expenses for

member of the Arizona National Guard and the employee

research conducted in Arizona. The credit applies to

was placed on active duty. Use Form 333 to claim this

taxable years beginning from and after December 31,

tax credit.

2000. Complete Form 308 to claim this credit.

•

Credit for Motion Picture Production Costs This

Pollution Control Credit. This tax credit is for expenses

transferable credit is for motion picture production

incurred during the taxable year to purchase real or

personal property used in the taxpayer's trade or business in

companies that produce motion pictures completely or

Arizona to control or prevent pollution. Complete Form 315

partially in Arizona. Use Form 334 to claim this credit.

to claim this credit.

•

Credit for Corporate Contributions to School Tuition

•

Credit for Taxes Paid for Coal Consumed in

Organizations This credit is for corporations who make

Generating Electrical Power. This tax credit is for a

contributions to school tuition organizations which provide

percentage of the amount paid by the seller or purchaser

scholarships and tuition grants to children attending

as transaction privilege tax or use tax for coal sold to the

qualified nongovernmental schools. Use Form 335 to claim

taxpayer that is consumed in the generation of electrical

this credit.

power in Arizona. "Amount paid by the seller or

•

Credit for Solar Energy Devices for Commercial or

purchaser as transaction privilege tax or use tax" means

Industrial Applications. This credit is available to

that the Arizona transaction privilege tax was passed

taxpayers that install solar energy devices for commercial or

through to the taxpayer by the seller as an added charge

industrial purposes in the taxpayer’s trade or business

or that the seller collected the Arizona use tax from the

located in Arizona. Use Form 336 to figure this credit.

taxpayer or that the taxpayer paid the Arizona use tax to

Complete the appropriate credit forms for each credit. Attach the

the department. Complete Form 318 to claim this credit.

completed credit forms to the Form 120X with the Form 300,

•

Credit for Solar Hot Water Heater Plumbing Stub

whether or not the amount claimed on line 20 has been changed.

Outs and Electric Vehicle Recharge Outlets. This tax

Line 21 - Credit Type

credit is for the installation of solar hot water heater

Indicate which tax credits were claimed on line 20 by writing

plumbing stub outs and electric vehicle recharge outlets in

the applicable form number(s) in the space provided. Complete

houses or dwelling units constructed by the taxpayer. The

this line whether or not the amount of tax credits claimed on

houses or dwelling units must be located in Arizona.

line 20 has been changed.

Complete Form 319 to claim this credit.

•

Nonrefundable Income Tax Credit

Form

Credit for Employment of TANF Recipients. This tax

Defense Contracting Credits

302

credit is for net increases in qualified employment for

Enterprise Zone Credit

304

recipients of the temporary assistance for needy families

Environmental Technology Facility Credit

305

(TANF) who are residents of Arizona. Complete Form 320

Military Reuse Zone Credit

306

to claim this credit.

Credit for Increased Research Activities

308

•

Agricultural Pollution Control Equipment Credit. This

Pollution Control Credit

315

tax credit is for expenses incurred during the taxable year

Credit for Taxes Paid for Coal Consumed in Generating

318

to purchase tangible personal property that is primarily

Electrical Power

used in the taxpayer’s business in Arizona to control or

Credit for Solar Hot Water Heater Plumbing Stub Outs and

319

prevent pollution. Complete Form 325 to claim this credit.

Electric Vehicle Recharge Outlets

Credit for Employment of TANF Recipients

320

•

Neighborhood Electric Vehicle (NEV) Credit.

Agricultural Pollution Control Equipment Credit

325

Taxpayers may claim carryovers of unused tax credits

Neighborhood Electric Vehicle (NEV) Credit

328

from taxable years 2000 and/or 2001 on this line.

Credit for Donation of School Site

331

Complete Form 328 to claim this credit.

Credit for Healthy Forest Enterprises

332

•

Credit for Donation of School Site. This new tax

Credit for Employing National Guard Members

333

credit is for the donation of real property and

Credit for Motion Picture Production Costs

334

improvements to an Arizona school district or Arizona

Credit for Corporate Contributions to School Tuition Organizations

335

charter school for use as a school or as a site for the

Credit for Solar Energy Devices for Commercial or Industrial

336

construction of a school. The credit applies to taxable

Applications

years beginning from and after December 31, 2000.

Complete Form 331 to claim this tax credit.

•

Credit for Healthy Forest Enterprises. You may

qualify for this credit if you had net increases in

Instruction For Form 120x - Amended Corporation Income Tax Return - 2006 Page 3

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