Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 28
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37Form 140NR
line 26. If the amount on line 24 is less than $20, complete
8. Agricultural Water Conservation System Credit. You
the worksheet below.
may qualify for this credit if you incurred expenses to
purchase and install an agricultural water conservation
Clean Elections Fund Tax Reduction Worksheet
system in Arizona. Use Form 312 to figure this credit.
1. Enter the amount of tax from Form
9. Pollution Control Credit. You may qualify for this
140NR, page 1, line 24.
credit if you purchased depreciable property used in a trade
2. If you checked box
1, enter $5. If a
or business to reduce or prevent pollution. Use Form 315 to
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joint return and your spouse also checked
figure this credit.
box
2, enter $10.
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10. Credit for Solar Hot Water Heater Plumbing Stub
3. Balance of tax eligible for tax reduction.
Outs and Electric Vehicle Recharge Outlets. You may
Subtract line 2 from line 1. If less than
qualify for this credit if you install solar hot water heater
zero, enter zero “0”.
plumbing stub outs or electric vehicle recharge outlets in
houses or dwelling units you construct. The taxpayer that
4. If you checked box
1, enter $5. If a
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constructed the dwelling may also transfer the credit to a
joint return and your spouse also checked
purchaser. Use Form 319 to figure this credit.
box
2, enter $10.
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11. Credit for Employment of TANF Recipients. You
5. Tax reduction. Enter the lesser of line 3
may qualify for this credit if you employed TANF recipients
or line 4. Also enter this amount on Form
during the taxable year. Use Form 320 to figure this credit.
140NR, page 1, line 26.
12. Credit for Contributions to Charities that Provide
NOTE: Amounts designated to the Clean Elections Fund
Assistance to the Working Poor. You may qualify for this
here do not qualify for the credit on line 30.
credit if you made contributions to certain charities that provide
help to the working poor. Use Form 321 to figure this credit.
Line 27 - Reduced Tax
13. Credit for Contributions Made or Fees Paid to
Subtract line 26 from line 24. Enter the result.
Public Schools. You may qualify for this credit if you
paid certain fees to public schools in Arizona.
Use
Line 28 - Nonrefundable Credits from
Form 322 to figure this credit.
Arizona Form 301 or Forms 321, 322, and
14. Credit for Contributions to Private School Tuition
323 if Form 301 is not Required
Organizations. You may qualify for this credit if you made
Complete line 28 if you take any of the following credits.
contributions to a school tuition organization that provides
Also make sure that you attach the Arizona Form 301 if you
scholarships or grants to qualified schools. Use Form 323 to
are required to complete Form 301 and the appropriate
figure this credit.
credit form or forms to your return.
15. Agricultural Pollution Control Equipment Credit.
1. Defense Contracting Credits. Your unused defense
You may qualify for this credit if you are involved in
contracting credit carryover may be carried forward as a
commercial agriculture and incur expenses to purchase
credit against subsequent taxable years’ tax liability through
tangible personal property that is primarily used in your
tax year 2011. See Form 302 for details.
trade or business in Arizona to control or prevent pollution.
2. Enterprise Zone Credit. The enterprise zone credit has
Use Form 325 to figure this credit.
been repealed effective June 30, 2011.
Employment
16. Credit for Donation of School Site. You may qualify
positions filled after June 30, 2011 do not qualify. Credits
for this credit if you donated real property and
established in tax year 2011 will expire if not used by tax
improvements to a school district or a charter school for use
year 2016. See Form 304 for more information.
as a school or as a site for the construction of a school. Use
3. Environmental Technology Facility Credit. You may
Form 331 to figure this credit.
qualify for this credit if your business incurred expenses in
17. Credit for Healthy Forest Enterprises.
You may
constructing
a
qualified
environmental
technology
qualify for this credit if you had net increases in qualified
manufacturing facility. Use Form 305 to figure this credit.
employment positions as a healthy forest enterprise. Use
4. Military Reuse Zone Credit. You may qualify for this
Form 332 to figure this credit.
credit if you have qualifying net increases in full-time
18. Credit for Employing National Guard Members. You may
employment within a military reuse zone. Use Form 306 to
qualify for this credit if you are an employer who has an employee
figure this credit.
that is a member of the Arizona National Guard if the employee
5. Recycling Equipment Credit. The recycling equipment
is placed on active duty. Use Form 333 to figure this credit.
credit allowable to individuals has been repealed. You may
19. Motion Picture Credits. The motion picture credit was
not take this credit for taxable years beginning January 1,
effective from and after December 31, 2005 through
2003 or later. However, the repeal did not affect any credit
December 31, 2010. However, if a motion picture production
carryover that accrued prior to the repeal. Use Form 307 to
company submitted its application for pre-approval for motion
figure any allowable credit carryover.
picture production credits before December 31, 2010, the
6. Credit for Increased Research Activities - Individuals.
department will allow qualified expenses incurred after
You may qualify for this credit if you incurred qualified
December 31, 2010, as long as the expenses are incurred
research expenses for research conducted in Arizona. Use
during the required 24-month period provided in the pre-
Form 308-I to figure this credit.
approval issued by the Arizona Commerce Authority (or its
predecessor), and all other requirements have been met. See
7. Credit for Taxes Paid to Another State or Country.
Form 334 for more information.
You may qualify for this credit if you paid tax to Arizona
and another state or country on the same income. Use Form
20. Credit for Solar Energy Devices - Commercial or
309 to figure this credit.
Industrial Applications. This credit is available to taxpayers that
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