Instructions For Form 99t - Arizona Exempt Organization Business Income Tax Return - 2014 Page 6
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10Arizona Form 99T
return to claim this credit. Enter the amount from Arizona
Line 10 - Credit Type
Form 342, Part 6, line 18.
Indicate which nonrefundable tax credits were claimed on line 9
Credit for Qualified Facilities. This tax credit is for
by entering the applicable form number(s) in the space provided.
expanding or locating a qualified facility in Arizona and is
Nonrefundable Income Tax Credit
Form
refundable in five equal installments. Pre-approval and post-
Environmental Technology Facility Credit
305
approval are required through the Arizona Commerce
Military Reuse Zone Credit
306
Authority. Include a copy of your "Certificate of
Credit for Increased Research Activities
308
Qualification" from the Arizona Commerce Authority and
Pollution Control Credit
315
Arizona Form 349 with your tax return to claim this credit.
Credit for Taxes Paid for Coal Consumed in Generating
318
Enter the amount from Arizona Form 349, Part 6, line 18.
Electrical Power
Credit for Solar Hot Water Heater Plumbing Stub Outs
If you are claiming more than one of the refundable tax credits,
319
and Electric Vehicle Recharge Outlets
check the appropriate boxes and add the amounts from the
Credit for Employment of TANF Recipients
320
credit forms together and enter the total on line 12, or use the
Agricultural Pollution Control Equipment Credit
325
worksheet below to figure the amount to enter on line 12.
Credit for Donation of School Site
331
Credits for Healthy Forest Enterprises
332
Refundable Credit Worksheet
Credit for Employing National Guard Members
333
Motion Picture Credits
334
1. Enter the refundable credit from
Credit for Corporate Contributions to School Tuition
335
Form 308, Part 6, line 46.
Organizations
Credit for Solar Energy Devices - Commercial and
2. Enter the apportioned credit from
336
Industrial Applications
Form 342, Part 6, line 18.
Credit for Corporate Contributions to School Tuition
Organizations for Displaced Students or Students With
341
3. Enter the apportioned credit from
Disabilities
Form 349, Part 6, line 18.
Renewable Energy Production Tax Credit
343
Solar Liquid Fuel Credit
344
4. Add the amounts on lines 1, 2,
Credit for New Employment
345
and 3. Enter the total here and on
Additional Credit for Increased Research Activities for
Form 99T, page 1, line 12.
346
Basic Research Payments
Credit for Qualified Health Insurance Plans
347
Line 13 - Extension Payment
Credit for Renewable Energy Investment and Production
351
for Self-Consumption by Manufacturers
Enter any payment made with the Arizona request for
extension of time to file the income tax return (Arizona Form
Line 11 - Tax Liability
120EXT) or made online by the original due date. If the
Subtract line 9 from line 8 and enter the difference. If line 9 is
organization is filing under an extension, check the extension
larger than line 8, enter zero (0). Line 11 cannot be a negative
box (82F) on page 1 of the return.
amount.
Line 14 - Estimated Tax Payments
Tax Payments
Enter the total amount paid by the organization for the
taxable year. Use the following worksheet to figure the
Line 12 - Refundable Tax Credits
amount of these payments that should be entered on line 14.
Check the box(es) marked 308, 342 and/or 349 to indicate
which of these refundable tax credits the organization is
Estimated Tax Payment Worksheet
claiming. Enter the total amount of the credits claimed on line
Payments
Date of Payment
Amount
12.
Credit for Increased Research Activities. A portion of this
1. Estimated
Payment 1
tax credit is refundable for qualified organizations. The
refund is limited to 75% of the excess credit, which is the
2. Estimated
Payment 2
current year's credit less the current year's tax liability, not to
exceed the amount approved by the Arizona Commerce
3. Estimated
Payment 3
Authority. Include a copy of your "Certificate of
Qualification" from the Arizona Commerce Authority,
4. Estimated
Payment 4
Arizona Form 300 and Arizona Form 308 with your return.
Enter the amount from Arizona Form 308, Part 6, line 46.
5. Total. Add lines 1 through 4.
Enter the total here and also on
Credit for Renewable Energy Industry. This tax credit is
Form 99T, page 1, line 14.
for expanding or locating qualified renewable energy
Line 15 - Payment Made With Original Return Plus
operations in Arizona and is refundable in five equal
All Payments After It Was Filed - Amended Returns
installments. Pre-approval and post-approval are required
through the Arizona Commerce Authority. Include a copy of
Only
your "Certificate of Qualification" from the Arizona
Use the following worksheet to figure the amount of the
Commerce Authority and Arizona Form 342 with your tax
payments that should be entered on line 15.
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