Arizona Form
2014
Recycling Equipment Credit
307
Include with your return.
For the calendar year 2014 or fiscal year beginning
M M D D
2 0 1 4 and ending
M M D D Y Y Y Y
.
Your Name as shown on Form 140, 140PY, 140NR, 140X
Your Social Security Number
Spouse’s Name as shown on Form 140, 140PY, 140NR, 140X (if a joint return)
Spouse’s Social Security Number
Individual Taxpayers
Laws 2003, Ch. 122, §§ 6 and 11, repealed the individual tax credit (A.R.S. § 43‑1076) effective for taxable
years beginning from and after December 31, 2002. Individual taxpayers, including individual partners of a
partnership, no longer qualify for the recycling equipment credit. A partnership cannot pass the credit through
to its individual partners.
However, Laws 2003, Ch. 122, § 10, provides that individual taxpayers may claim carryovers of unused tax
credits from taxable years beginning prior to January 1, 2003 for the succeeding 15 taxable years after the
unused credit year. You cannot carryover any unused credit related to recycling equipment that had ceased to
be recycling equipment or was transferred to another person. See instructions for additional information.
Available Credit Carryover
(a)
(b)
(c)
(d)
(e)
(f)
Taxable Year
Original Credit
Amount
Tentative Carryover
Amount Unallowable
Available Carryover
from which you are
Amount
Previously Used
Amount
carrying the credit
Subtract column (e)
(See instructions)
from column (d).
1999
00
00
00
00
00
1
2000
00
00
00
00
00
2
2001
00
00
00
00
00
3
00
00
00
00
00
2002
4
5 TOTAL AVAILABLE CARRYOVER: Add the amounts on lines 1 through 4 in column (f). Enter
00
the total on line 5, column (f) and on Arizona Form 301, Part 1, line 4, column (b) .......................
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ADOR 10134 (14)