Instructions For Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2011 Page 18
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25Form 140PY
5. Recycling Equipment Credit. The recycling equipment
Table III
credit allowable to individuals has been repealed. You may
Single Or Married Filing Separately
not take this credit for taxable years beginning January 1,
Column (a)
Column (b)
2003 or later. However, the repeal did not affect any credit
carryover that accrued prior to the repeal. Use Form 307 to
Number of dependents you are
Maximum
figure any allowable credit carryover.
claiming on Form 140PY, page 1,
Income
6. Credit for Increased Research Activities - Individuals.
box 10, excluding persons listed
You may qualify for this credit if you incurred qualified
on Page 2, line A3a.
research expenses for research conducted in Arizona. Use
0 or more
$10,000
Form 308-I to figure this credit.
7. Credit for Taxes Paid to Another State or Country.
Step 4
You may qualify for this credit if you paid tax to Arizona
If you qualify to take the credit, complete Worksheet II
and another state or country on the same income. Use Form
following the tables.
309 to figure this credit.
Worksheet II
8. Credit for Solar Energy Devices. You may qualify for this
You must complete Steps 1 through 3 before you
credit if you installed a solar energy device in your residence
complete Worksheet II
located in Arizona. Use Form 310 to figure this credit.
1. Enter the number of dependents
9. Agricultural Water Conservation System Credit. You
you entered on Form 140PY, page
may qualify for this credit if you incurred expenses to
1, box 10, excluding persons listed
purchase and install an agricultural water conservation
on Page 2, line A3a.
system in Arizona. Use Form 312 to figure this credit.
2.
Number of personal exemptions. If
10. Pollution Control Credit. You may qualify for this
you checked filing status 4, enter
credit if you purchased depreciable property used in a trade
the number 2. If you checked filing
or business to reduce or prevent pollution. Use Form 315 to
figure this credit.
status 5, 6, or 7, enter the number 1.
3. Add lines 1 and 2. Enter the result.
11. Credit for Solar Hot Water Heater Plumbing Stub
4. Multiply the amount on line 3 by
Outs and Electric Vehicle Recharge Outlets. You may
$40. Enter the result.
qualify for this credit if you install solar hot water heater
plumbing stub outs or electric vehicle recharge outlets in
5. If you checked filing status 4 or 5,
houses or dwelling units you construct. The taxpayer that
enter $240 here. If you checked
constructed the dwelling may also transfer the credit to a
filing status 6 or 7, enter $120 here.
purchaser. Use Form 319 to figure this credit.
6.
Family income tax credit. Enter the
lesser of line 4 or line 5. Also enter
12. Credit for Employment of TANF Recipients. You
this on Form 140PY, page 1, line
may qualify for this credit if you employed TANF
28.
recipients during the taxable year.
Use Form 320 to
NOTE: The family income tax credit will only reduce
figure this credit.
your tax and cannot be refunded.
13. Credit for Contributions to Charities that Provide
Assistance to the Working Poor. You may qualify for this
Line 29 - Nonrefundable Credits From
credit if you made contributions to certain charities that provide
Arizona Form 301 or Forms 310, 321, 322
help to the working poor. Use Form 321 to figure this credit.
and 323 if Form 301 is not Required
14. Credit for Contributions Made or Fees Paid to Public
Schools. You may qualify for this credit if you made
Complete line 29 if you take any of the following credits.
contributions or paid certain fees to public schools in Arizona.
Also make sure that you attach the Arizona Form 301 if you
Use Form 322 to figure this credit.
are required to complete Form 301 and the appropriate
15. Credit for Contributions to Private School Tuition
credit form or forms to your return.
Organizations. You may qualify for this credit if you made
1. Defense Contracting Credits.
Your unused defense
contributions to a school tuition organization that provides
contracting credit carryover may be carried forward as a
scholarships or grants to qualified schools. Use Form 323 to
credit against subsequent taxable years’ tax liability through
figure this credit.
tax year 2011. See Form 302 for details.
16. Agricultural Pollution Control Equipment Credit. You
2. Enterprise Zone Credit. The enterprise zone credit has
may qualify for this credit if you are involved in commercial
been repealed effective June 30, 2011.
Employment
agriculture and incur expenses to purchase tangible personal
positions filled after June 30, 2011 do not qualify. Credits
property that is primarily used in your trade or business to
established in tax year 2011 will expire if not used by tax
control or prevent pollution. Use Form 325 to figure this credit.
year 2016. See Form 304 for more information.
17. Credit for Donation of School Site. You may qualify
3. Environmental Technology Facility Credit. You may
for this credit if you donated real property and
qualify for this credit if your business incurred expenses
improvements to a school district or a charter school for use
in constructing a qualified environmental technology
as a school or as a site for the construction of a school. Use
manufacturing facility. Use Form 305 to figure this credit.
Form 331 to figure this credit.
4. Military Reuse Zone Credit. You may qualify for this
18. Credit for Healthy Forest Enterprises.
You may
credit if you have qualifying net increases in full-time
qualify for this credit if you had net increases in qualified
employment within a military reuse zone. Use Form 306 to
employment positions as a healthy forest enterprise. Use
figure this credit.
Form 332 to figure this credit.
18
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