Instructions Form 336 - Arizona Credit For Solar Energy Devices Commercial And Industrial Applications - 2014

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2014 Credit for Solar Energy Devices -
Arizona Form
Commercial and Industrial Applications
336
Tax Exempt Organizations
CONTACTS FOR COMMERCIAL AND INDUSTRIAL
SOLAR ENERGY TAX CREDIT PROGRAM
A tax exempt organization, filing only Form 99, and that is
Arizona Commerce Authority (ACA)
transferring this credit to a third party must complete Parts 1,
2 and 4 of Form 336. The tax exempt organization must
Application forms Program guidelines
furnish each taxpayer, to whom it transfers a credit, a
Website:
completed copy of Form 336 (Parts 1 through 4, only). The
exempt organization must mail a copy of the completed
Program Manager:
(602) 845-1200
Form 336 to:
Arizona Department of Revenue
Arizona Department of Revenue
Office of Economic Research and Analysis
For information or help, call one of the numbers listed:
PO Box 29099
Phoenix
(602) 255-3381
Phoenix, AZ 85038-9099
From area codes 520 and 928, toll-free
(800) 352-4090
Note: An exempt organization must mail a copy of the
Tax forms, instructions, and other tax information
completed Form 336 to the above address regardless of
If you need tax forms, instructions, and other tax
whether the organization is required to file Arizona Form 99.
information,
go
to
the
department’s
website
at
A tax exempt organization with UBTI, and filing Arizona
Form 99T, should do the following.
Income Tax Procedures and Rulings
Whether or not the credit is claimed by the exempt
These instructions may refer to the department’s income tax
organization with UBTI, or is transferred by the exempt
procedures and rulings for more information. To view or
organization with UBTI to a third party, include the
print these, go to our website and click on Legal Research
completed Form 336 with the Form 99T, when filed.
then click on Procedures or Rulings and select a tax type
Mail a copy of the completed Form 336 to:
from the drop down menu.
Arizona Department of Revenue
Publications and Brochures
Office of Economic Research and Analysis
PO Box 29099
To view or print the department’s publications and
Phoenix, AZ 85038-9099
brochures, go to our website and click on Publications.
Credit Eligibility
General Instructions
To be eligible for this credit, the Arizona Commerce
For taxable years beginning on or after January 1, 2006 through
Authority (ACA) must have issued the taxpayer a Credit
December 31, 2018, Arizona law provides a solar energy credit
Certificate that includes an identifying number. To obtain a
for a taxpayer that installs one or more solar energy devices for
Credit Certificate, the taxpayer must follow the procedures
commercial, industrial, or any other nonresidential application
outlined by the ACA. These procedures include the
in the taxpayer’s facility located in Arizona.
requirement that the taxpayer file an application with the
The solar energy credit is 10% of the cost of the installed
ACA so that the ACA can determine whether the project
device. The credit cannot exceed $25,000 with respect to the
meets the criteria for the purpose of this tax credit.
same building in the same tax year, or $50,000 in total credits in
Once the ACA determines that the project meets the criteria,
any given tax year.
the ACA will issue an initial certification of the project. To
If the allowable tax credit is more than the tax, the taxpayer
receive a Credit Certificate, the taxpayer must file additional
may carry the unused credit forward for up to the next 5
information to the ACA once the installation is complete.
consecutive tax years.
For more information on how to make an application for this
credit with the ACA, visit .
Who May Claim This Credit
NOTE: A taxpayer cannot claim this credit without a Credit
This credit is available to individuals, corporations and S
Certificate issued from the ACA.
corporations. A partnership may pass the credit through to
its partners. An S corporation may pass the credit through to
Solar Energy Devices
its shareholders.
This credit is also available to an exempt organization that is
For the purpose of this credit, a solar energy device means a
subject to corporate income tax on unrelated business
system or series of mechanisms designed primarily to:
provide heating;
taxable income (UBTI). The credit must result from the
provide cooling;
activities that generate UBTI.
produce electrical power;
The taxpayer, including a tax exempt organization that
produce mechanical power;
would otherwise qualify for the credit, may elect to transfer
provide solar day lighting; or
the credit to the third party that financed, installed, or
provide any combination of the foregoing by means of
manufactured the solar energy device. All taxpayers,
collecting and transferring solar generated energy into
including a tax exempt organization that elects to transfer the
such uses either by active or passive means, including
wind generator systems that produce electricity.
credit to a third party, must complete Arizona Form 336 to
make this election.

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