Arizona Form 315 - Pollution Control Credit - 2014
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1
2Arizona Form
2014
Pollution Control Credit
315
Include with your return.
For the calendar year 2014 or fiscal year beginning
2 0 1 4 and ending
.
M M D D
M M D D
2 0
Y Y
Name as shown on Form 140, 140PY, 140NR, 140X, 99T, 120, 120A, 120S, 120X or 165
Social Security or
Employer Identification Number
Part 1
Schedule of Equipment and Current Taxable Year’s Credit Calculation
If additional space is needed, include a separate schedule.
(a)
(b)
(c)
Date Property Placed in
Description
Total Cost of Property
Service or Expected to be
Used to Reduce
Placed in Service
Pollution Incurred
During the Taxable Year
M M D D Y Y
00
1
M M D D Y Y
00
2
M M D D Y Y
00
3
M M D D Y Y
00
4
M M D D Y Y
00
5
M M D D Y Y
00
6
M M D D Y Y
00
7
M M D D Y Y
00
8
M M D D Y Y
00
9
M M D D Y Y
00
10
00
11 Total: Add lines 1 through 10 in column (c)................................................................................................ 11
00
12 Total from continuation schedule, if applicable ........................................................................................... 12
00
13 Total cost of pollution control equipment incurred during the taxable year: Add lines 11 and 12 .............. 13
00
14 Tentative credit for current taxable year: Multiply line 13 by 10% (.10) ..................................................... 14
500,000 00
15 Maximum credit allowed ............................................................................................................................. 15
00
16 Credit for current taxable year: Enter the lesser of line 14 or line 15 ........................................................ 16
In order to calculate Arizona depreciation or amortization, a taxpayer who elects to claim a credit under A.R.S. §§ 43-1081 or 43-1170
shall reduce the basis of the pollution control equipment by the amount of the credit claimed.
Part 2
S Corporation Credit Election and Shareholder’s Share of Credit
M M D D Y Y Y Y
17 The S corporation has made an irrevocable election for the taxable year ending
to
(check only one box):
Claim the pollution control credit as shown on Part 1, line 16 (for the taxable year mentioned above);
OR
Pass the pollution control credit as shown on Part 1, line 16 (for the taxable year mentioned above) through to its shareholders.
Signature
Title
Date
If passing the credit through to the shareholders, complete lines 18 through 20 separately for each shareholder. Furnish each shareholder
with a copy of pages 1 and 2 of Form 315.
18 Name of shareholder:
19 Shareholder’s TIN:
00
20 Shareholder’s share of the amount on Part 1, line 16 ................................................................................ 20
Part 3
Partner’s Share of Credit
Complete lines 21 through 23 separately for each partner. Furnish each partner with a copy of pages 1 and 2 of Form 315.
21 Name of partner:
22 Partner’s TIN:
00
23 Partner’s share of the amount on Part 1, line 16 ........................................................................................ 23
Continued on page 2
ADOR 10183 (14)
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