Arizona Form 308 - Credit For Increased Research Activities - 2002 Page 2
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3AZ Form 308 (2002) Page 2
Part IV Available Credit Carryover (Credit for Increased Research Activities)
(Corporations and S Corporations only)
[Part IV applies only to credits for qualifi ed research expenses and basic research payments incurred in taxable years beginning from
and after December 31, 2000]
(a)
(b)
(c)
(d)
Carryover from
Original amount of credit
Amount previously used
Available carryover -
taxable year ending
or expired
subtract column (c) from
column (b)
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total available credit carryover....................................................................................................
Part V
Conversion of Excess Qualifi ed Research Expenses (QRE) Carryover to Credit Carryover
(Corporations and S Corporations only)
[Part V applies to excess qualifi ed research expenses incurred by corporations or S corporations in taxable years beginning prior to
January 1, 2001]
(a)
(b)
(c)
(d)
(e)
Carryover of
Original amount
Amount of excess QRE
Available
Computed
excess QRE from
of excess QRE
previously used to compute
carryover of excess
conversion credit
taxable year ending
a credit (for taxable years
QRE - subtract
carryover -
beginning prior to
column (c) from
multiply column
January 1, 2001)
column (b)
(d) by 20 percent (.20)
40
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47
Total computed conversion credit carryover ...................................................................
48
ADOR 91-0055 (02)
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