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Arizona Form 336

Solar energy systems may also have the capability of storing

Complete lines 3 through 16 as instructed on the form.

solar energy for future use. Passive systems shall clearly be

Part 3 - Allowable Credit Transferred to

designed as a solar energy device, such as a trombe wall, and

You as a Third Party

not merely as a part of a normal structure, such as a window.

The person who sells or installs the solar energy device must

Lines 17 through 19 -

furnish the taxpayer with an accounting of the cost.

Use lines 17 through 19 to claim a credit if you are the third

Line-by-Line Instructions

party to which the taxpayer transferred the credit.

Enter the names and taxpayer identification numbers (TIN) as

The credit may be transferred to you as a third party only if

shown on Arizona Form 99, 99T, 140, 140NR, 140PY, 140X,

you financed, installed or manufactured the solar energy

120, 120A, 120S, 120X, or 165. If the taxpayer is an exempt

device.

organization that is not required to file Arizona Form 99, enter

Line 17 - Credit Limitation

the organization’s name and employer identification number

The total credit allowed in any given tax year cannot exceed

(EIN). Fiscal year basis taxpayers must indicate the period

$50,000. Line 17 limits the amount of credit allowed to be

covered by the taxable year. Include the completed form with

claimed in both Part 2 and Part 3 to the $50,000 maximum.

the tax return. Exempt organizations must file this form as

Complete Line 17 as instructed on the form.

noted under the heading titled “Tax Exempt Organizations.”

Line 18 - Credits Transferred to You as a Third

All returns, statements, and other documents filed with the

Party

Department of Revenue (Department) require a TIN. The

Enter the amount from Form 336, Part 4, line 24 received

TIN is either a correct SSN or, for a business, the EIN. Paid

from the taxpayer otherwise eligible for the credit. If more

tax preparers must also include their TIN on forms where

than one taxpayer has transferred a credit to you as the third

requested. Paid preparers who fail to include their TIN may

party, enter the aggregate amount from Part 4, line 24 from

be subject to a penalty.

all Forms 336 received from the transferors.

Please check the return to be sure that all required

NOTE: If claiming the credit as a third party, you must

identification numbers are accurate and written clearly.

include a copy of the Form 336 from which the credit was

Missing, incorrect, or unclear identification numbers may

transferred. If you are claiming a credit from more than one

cause delays in processing.

taxpayer, include all Forms 336 from which the credits were

Part 1 - Eligibility

transferred.

Line 19 - Allowable Credit to Third Party

Lines 1 and 2 -

Enter the smaller of line 17 or line 18. This is the amount of

Answer questions 1 and 2. If you answer “NO” to either

credit allowable to you as a third party.

question 1 or question 2, STOP, you do not qualify for this

credit. In this case, do not complete Form 336.

Part 4 - Taxpayer’s Third Party Election

Part 2 - Credit Computation for Installing

Lines 20 through 25 -

Qualifying Devices

All taxpayers claiming the credit must complete Part 4. The

taxpayer must make an irrevocable election either to claim

Lines 3 through 16 -

the credit or to transfer the credit to a third party. The credit

Use lines 3 through 16 to figure your credit for installing one or

may be transferred to a third party that financed, installed or

more solar energy devices for commercial, industrial, or

manufactured the solar energy device.

nonresidential purposes on your business property located in

If a taxpayer makes the election to transfer the credit to a

Arizona.

third party, the taxpayer must transfer the entire credit

If you have installed more than one device on the same

allowable for that device to the third party. The taxpayer

building during the same taxable year, complete your own

may not use a portion of the credit and also allow the third

separate schedule for each device installed on that building.

party to use a portion of the credit. However, if the taxpayer

The separate schedules should show the information required

has installed more than one device, the taxpayer may claim

on lines 5 through 9 for a single device.

the credit for one device and transfer the credit for the

Enter the aggregate amount for all devices installed on the

second device to a third party.

same building in the column designated for that building.

The taxpayer must sign the election statement. In the case of

When you file your return, include your separate schedules

a corporation, the election must be signed by one of the

and Form 336 with your return. Exempt organizations must

officers of the corporation who is also a signatory to the

file this form as noted under the heading titled “Tax Exempt

Organizations.”

Arizona Form 120, Form 120A or Form 120S. In the case of

a partnership, the election must be signed by a partner who

If you have installed devices on more than three buildings,

is also a signatory to the Arizona Form 165. In the case of a

complete an additional schedule. The additional schedule

should show the same information that is shown on the form

tax exempt organization, the election must be signed by an

for the first three buildings.

officer of the organization.

Instructions Form 336 - Arizona Credit For Solar Energy Devices Commercial And Industrial Applications - 2014 Page 2

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