Instructions For Form 99t - Arizona Exempt Organization Business Income Tax Return - 2014 Page 5
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10Arizona Form 99T
with approval from the Arizona Commerce Authority.
organizations that made contributions to school tuition
Be sure to include only the nonrefundable portion on
organizations that provide scholarships and tuition
line 9. Complete Form 308 to claim this tax credit.
grants to children attending qualified nongovernmental
schools. Use Form 335 to claim this tax credit.
Pollution Control Credit. This tax credit is for
expenses incurred during the taxable year to purchase
Credit for Solar Energy Devices - Commercial and
real or personal property used in the organization’s
Industrial Applications. This tax credit is available to
unrelated business in Arizona to control or prevent
organizations that install solar energy devices for
pollution. Complete Form 315 to claim this tax credit.
commercial, industrial, or any other nonresidential
Credit for Taxes Paid for Coal Consumed in
purpose in the organization’s unrelated business located
Generating Electrical Power. This tax credit is for a
in Arizona. The credit may be transferred to a third
percentage of the amount paid by the seller or purchaser as
party that either financed, installed, or manufactured the
transaction privilege tax or use tax for coal sold to the
qualifying solar energy device. Use Form 336 to figure
organization that is consumed in the generation of
this tax credit.
electrical power in Arizona. "Amount paid by the seller or
Credit for Corporate Contributions to School Tuition
purchaser as transaction privilege tax or use tax" means
Organizations for Displaced Students or Students
that the organization paid the Arizona use tax to the
With Disabilities. This tax credit is for organizations that
department, the seller passed the Arizona transaction
make contributions to school tuition organizations that
privilege tax through to the organization as an added
provide scholarships and tuition grants to qualifying
charge, or the seller collected the Arizona use tax from the
children attending qualified nongovernmental schools.
organization. Complete Form 318 to claim this tax credit.
Use Form 341 to claim this tax credit.
Credit for Solar Hot Water Heater Plumbing Stub
Renewable Energy Production Tax Credit. This tax
Outs and Electric Vehicle Recharge Outlets. This tax
credit is for organizations that produce electricity
credit is for the installation of solar hot water heater
using qualified energy resources. Approval by the
plumbing stub outs and electric vehicle recharge outlets in
Arizona Department of Revenue is required prior to
houses or dwelling units constructed by the organization.
claiming this tax credit. Use Form 343 to claim this tax
The houses or dwelling units must be located in Arizona.
credit.
Complete Form 319 to claim this tax credit.
Solar Liquid Fuel Credit. This tax credit is for
Credit for Employment of TANF Recipients. This tax
organizations that increase research activities related to
credit is for net increases in qualified employment for
solar liquid fuel. Additional credits will become
recipients of temporary assistance for needy families
available in 2016 for production and delivery system
(TANF) who are residents of Arizona. Complete
costs. Use Form 344 to claim this tax credit.
Form 320 to claim this tax credit.
Agricultural Pollution Control Equipment Credit.
Credit for New Employment. This tax credit is for
This tax credit is for expenses incurred during the
organizations that have net increases in employment
taxable year to purchase tangible personal property that
resulting from the activities that generate UBTI. The
is primarily used in the organization’s unrelated
credit limit is administered by the Arizona Commerce
business in Arizona to control or prevent agricultural
Authority. Use Form 345 to claim this tax credit.
pollution. Complete Form 325 to claim this tax credit.
Additional Credit for Increased Research Activities for
Credit for Donation of School Site. This tax credit is
Basic Research Payments. This tax credit is for
for the donation of real property and improvements to
organizations that make qualified basic research payments
an Arizona school district or Arizona charter school for
for research conducted in Arizona. Approval by the Arizona
use as a school or as a site for the construction of a
Department of Revenue is required prior to claiming this tax
school. Complete Form 331 to claim this tax credit.
credit. Use Form 346 to claim this tax credit.
Credits for Healthy Forest Enterprises. These tax credits
Credit for Qualified Health Insurance Plans. This tax
are for net increases in qualified employment positions in a
credit is for employers that provide qualified health
healthy forest enterprise and net training and certifying
insurance plans or contribute to health savings accounts
costs. Use Form 332 to claim these tax credits.
for its employees who are Arizona residents.
Use
Credit for Employing National Guard Members.
Form 347 to claim this tax credit.
This tax credit is for an employer who has an employee
Credit for Renewable Energy Investment and
that is a member of the Arizona National Guard and the
Production for Self-consumption by Manufacturers.
employee was placed on active duty. Use Form 333 to
This tax credit is for investment in new renewable
claim this tax credit.
energy facilities that produce energy for self-
Motion Picture Credits. This transferable tax credit may
consumption using renewable energy resources if the
have been obtained by an organization from a motion
power will be used primarily for manufacturing. Use
picture production company or another entity that
Form 351 to claim this tax credit.
obtained the credit from a motion picture production
company. Use Form 334 to claim this tax credit.
Complete the appropriate credit form for each tax credit. Include
the completed credit form and Form 300 with the tax return.
Credit for Corporate Contributions to School
Tuition Organizations. This tax credit is for
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