Instructions For Form 339 - Arizona Credit For Water Arizona Form Conservation Systems - 2014

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2014 Credit for Water
Arizona Form
Conservation Systems
339
Phone Numbers
Line-by-Line Instructions
For information or help, call one of the numbers listed:
Enter the name(s) and taxpayer SSN(s) as shown on Arizona
Form 140, 140PY, 140NR or 140X. Fiscal year basis
Phoenix
(602) 255-3381
taxpayers must indicate the period covered by the taxable
From area codes 520 and 928, toll-free
(800) 352-4090
year. Include the completed form with the tax return.
Tax forms, instructions, and other tax information
If you need tax forms, instructions, and other tax
Total Available Credit (Carryover)
information,
go
to
the
department’s
website
at
Lines 1 through 4 -
Use the schedule to figure your total available credit
Income Tax Procedures and Rulings
carryover from taxable years 2009 through 2011. Complete
These instructions may refer to the department’s income tax
lines 1 through 4 if you claimed the credit on a prior year
procedures and rulings for more information. To view or
return and the credit was more than your tax.
print these, go to our website and click on Legal Research
then click on Procedures or Rulings and select a tax type
In column (b), enter the credit originally computed for
from the drop down menu.
the taxable year listed in column (a).
In column (c), enter the amount of the credit from that
Publications and Brochures
taxable year which you have already used.
To view or print the department’s publications and
brochures, go to our website and click on Publications.
In column (d), subtract the amount in column (c) from the
amount in column (b) and enter the difference.
General Instructions
Add the amounts on lines 1 through 3 in column (d).
Enter the total from column (d) on line 4.
NOTE: For calendar year filers, tax year 2011 was the last
year to establish a new credit for a water conservation system.
This is your total available credit. Enter the total from line 4
Fiscal year filers, with an ending date after December 31,
on Arizona Form 301, Part 1, line 22, column (b).
2011, cannot establish a new credit.
Carryovers will be allowed for no more than five taxable
years.
If the allowable tax credit was more than your tax or if you
had no tax, the unused credit may be carried forward for up
to the next five consecutive tax years.

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