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Arizona Form 336

If you have credits for multiple devices that you are

Part 8 - Available Credit Carryover

transferring to more than one third party, complete a

separate Form 336 for each third party to which you are

Lines 38 through 43 -

transferring a credit.

Use Part 8 to figure your total available credit carryover.

On line 25, enter the total amount of the credit transferred to

Use lines 38 through 43 to figure your credit carryover from

all third party organizations. If you are transferring the credit

2009, 2010, 2011, 2012 and/or 2013 if the credit claimed on

to only one third party organization, enter the amount from

your 2009, 2010, 2011, 2012 and/or 2013 return was more

line 24 on line 25.

than your tax.



NOTE: If you are not transferring any credit to a third

In column (b), enter the credit originally computed for

party, enter zero on both lines 24 and 25.

the taxable year.



In column (c), enter the amount of the credit from that

The taxpayer must furnish each third party with a copy of

taxable year which you have already used.

the completed Form 336. The third party will use the



information from Part 4, line 24 to complete its own Form

In column (d), subtract the amount in column (c) from

336 to claim the credit.

the amount in column (b) and enter the difference.



Add the amounts entered on lines 38 through 42 in

Part 5 - Current Year’s Credit

column (d).

Lines 26 through 30 -

Enter the total on line 43, column (d).

Use lines 26 through 30 to figure the current year’s credit.

Part 9 - Total Available Credit

Complete lines 26 through 30 as instructed on the form.

Lines 44 through 46 -

Part 6 - S Corporation Credit Election and

Use lines 44 through 46 to figure your total available credit.

Shareholder’s Share of Credit

Complete lines 44 through 46 as instructed on the form.

Lines 31 through 34 -

Corporations, S corporations, and exempt organizations with

The S corporation must complete Form 336, Parts 1 through

UBTI claiming the credit; also enter the total available

5. Then the S corporation must also complete Part 6 of Form

credit from Form 336, Part 9, line 46, on Arizona Form 300,

336 in order for the S corporation or its shareholders to

Part 1, line 15, column (c).

claim this credit. The S corporation must make an

Individuals; also enter the total available credit from Form

irrevocable election either to claim the credit or to pass the

336, Part 9, line 46, on Arizona Form 301, Part 1, line 20,

credit through to its shareholders. The election statement

column (c).

must be signed by one of the officers of the S corporation

who is also a signatory to the Arizona Form 120S.

If the S corporation elects to pass the credit through to its

shareholders, it must complete lines 32 through 34

separately for each shareholder. Each shareholder may claim

only a pro rata share of the credit based on the shareholder’s

ownership interest in the S corporation. The S corporation

must furnish each shareholder with a copy of the completed

Form 336.

Each shareholder must complete Parts 8 and 9.

Part 7 - Partner's Share of Credit

Lines 35 through 37 -

Partnerships must complete Form 336, Parts 1 through 5.

Then complete Part 7, lines 35 through 37, separately for

each partner. Each partner may claim only a pro rata share of

the credit based on the partner’s ownership interest in the

partnership. The partnership must furnish each partner with a

copy of the completed Form 336.

Each partner must complete Parts 8 and 9.

Instructions Form 336 - Arizona Credit For Solar Energy Devices Commercial And Industrial Applications - 2014 Page 3

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