Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return

Arizona Form 140NR

16. Credits for Healthy Forest Enterprises. You may

in new renewable energy facilities that produce energy for

qualify for these credits if you had net increases in qualified

self-consumption using renewable energy resources if the

employment positions in a healthy forest enterprise and net

power will be used primarily for manufacturing. Use Form

training and certifying costs. Use Form 332 to figure these

351 to figure this credit.

credits

Compute your credit on the appropriate form. Then complete

Arizona Form 301 and enter the amount from Form 301,

17. Credit for Employing National Guard Members.

Part 2, line 72. The amount on line 59 cannot reduce your

You may qualify for this credit if you are an employer who

tax below zero. These credits are not refundable credits.

has an employee that is a member of the Arizona National

Guard if the employee is placed on active duty. Use Form

Include Form 301 along with any supporting documents with

333 to figure this credit.

your return.

18. Motion Picture Credits. Motion picture production

Line 60 - Balance of Tax

companies that produced motion pictures, commercials,

Subtract line 59 from line 58. If line 59 is more than line 58,

music videos, or television series completely or partially in

enter zero on line 60.

Arizona may claim a transferable income tax credit for

production costs. To qualify, productions must have been

Totaling Payments and Refundable Credits

preapproved by the Arizona Commerce Authority by

December 31, 2010. See Form 334 for more information.

Line 61 - 2014 Arizona Income Tax Withheld

Enter the Arizona income tax withheld shown on the

19. Credit for Solar Energy Devices - Commercial or

Form(s) W-2 from your employer. Do not include income

Industrial Applications.

This credit is available to

taxes withheld by any other state. Include the Form(s) W-2

taxpayers that install solar energy devices for commercial,

with your return.

industrial, or other nonresidential applications in Arizona.

Line 62 - Arizona Estimated Tax Payments for

Use Form 336 to figure this credit.

2014 and Amount Applied From 2013 Return

20. Credit for Investment in Qualified Small Businesses. You

may qualify for this credit if you made an investment in a

Use this line if you did one of the following.

qualified small business. Use Form 338 to figure this credit.

1. Made estimated income tax payments to Arizona for

21. Credit for Donations to the Military Family Relief Fund.

2014.

You may qualify for this credit if you made a cash contribution

2. Applied any of your refund from your 2013 Arizona

to the Arizona Military Family Relief Fund during the

return to 2014 estimated taxes for Arizona.

taxable year. Use Form 340 to figure this credit.

Enter the total amount paid and/or applied to 2014 taxes.

22. Renewable Energy Production Tax Credit. You may

NOTE: If you made joint Arizona estimated payments for

qualify for this credit if you produced electricity using

2014, but are filing separate 2014 Arizona income tax

renewable energy resources. Use Form 343 to figure this credit.

returns, see Arizona Department of Revenue Income Tax

23. Solar Liquid Fuel Credit. You may qualify for this credit

Ruling ITR 02-3 at

if you incurred expenses for research and development costs

Line 63 - 2014 Arizona Extension Payment

associated with solar liquid fuel. Use Form 344 to figure this

)

credit.

(Arizona Form 204

24. Credit for New Employment.

For taxable years

Use this line to report the payment you sent with your

beginning from and after June 30, 2011, you may qualify for

extension request or the electronic extension payment you

this credit if your business had a net increase in qualified

made using

employment positions. Use Form 345 to figure this credit.

Line 64 - Other Refundable Credits

25. Additional Credit for Increased Research Activities

Enter the total of refundable credits you are claiming from

for Basic Research Payments.

You may qualify for this

any of the following

credit for qualified basic research payments for research



Form 308-I, Credit for Increased Research Activities -

conducted in Arizona.

Approval by the Department of

Individuals,

Revenue is required prior to claiming this credit. Use Form



Form 342, Credit for Renewable Energy Industry.

346 to figure this credit.



Form 349, Credit for Qualified Facilities

26. Credit for Qualified Health Insurance Plans. You

If you enter an amount on this line, be sure you check the

may qualify for this credit if your business provided

box or boxes to show which credits you are claiming. Also,

qualified health insurance plans or made contributions to

be sure to include the credit form with your return.

health savings accounts (HSA) for its employees who are

Arizona residents. Use Form 347 to figure this credit.

Credit for Increased Research Activities - Individuals

(Form 308-I)

27. Credit for Contributions to Certified School Tuition

A portion of this credit may be refundable. You may qualify

Organization (for the amounts that exceed the allowable

for the refundable increased research activities credit if you

credit on AZ Form 323). You many qualify for this credit

incurred qualified research expenses for research conducted

if you made contributions to school tuition organization(s)

in Arizona. For more information about this credit, and to

that exceed the allowable credit amount on AZ Form 323.

see whether you may claim a partial refund of this credit, see

Use Form 348 to figure this credit.

Arizona Form 308-I.

28. Credit for Renewable Energy Investment &

Productions for Self-Consumption by Manufactures.

You may qualify for this tax credit if you made investment

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 14

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