Instructions For Form 120a - Arizona Corporation Income Tax Return (Short Form) - 2013 Page 5
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11Arizona Form 120A
Credit for Donation of School Site. This tax credit is
Solar Liquid Fuel Credit. This tax credit is for
for the donation of real property and improvements to
taxpayers that increase research activities related to
an Arizona school district or Arizona charter school for
solar liquid fuel.
Additional credits will become
use as a school or as a site for the construction of a
available in 2016 for production and delivery system
school. Complete Form 331 to claim this tax credit.
costs. Use Form 344 to claim this tax credit.
Credits for Healthy Forest Enterprises. These tax
Credit for New Employment. This tax credit is for
credits are for net increases in qualified employment
taxpayers that have net increases in employment. The
positions in a healthy forest enterprise and net training
credit limit is administered by the Arizona Commerce
and certifying costs. Use Form 332 to claim these tax
Authority. Use Form 345 to claim this tax credit.
credits.
Additional Credit for Increased Research Activities
Credit for Employing National Guard Members.
for Basic Research Payments. This tax credit is for
This credit is for employers who have an employee that
taxpayers that make qualified basic research payments
is a member of the Arizona National Guard if the
for research conducted in Arizona. Approval by the
employee is placed on active duty. Use Form 333 to
Department of Revenue is required prior to claiming
claim this tax credit.
this tax credit. Use Form 346 to claim this tax credit.
Motion Picture Credits. Motion picture production
Credit for Qualified Health Insurance Plans. This tax
companies that produced motion pictures, commercials,
credit is for employers that provide qualified health
music videos, or television series completely or partially
insurance plans or contribute to health savings accounts
in Arizona may claim a transferable income tax credit
for production costs. To qualify, productions must have
for its employees who are Arizona residents. Use Form
been preapproved by the Arizona Commerce Authority
347 to claim this tax credit.
by December 31, 2010. Use Form 334 to claim this tax
Complete the appropriate credit forms for each credit. Attach
credit.
the completed credit forms to the tax return with Form 300.
Credit for Corporate Contributions to School
Line 12 - Credit Type
Tuition Organizations. This credit is for corporations
who make contributions to school tuition organizations
Indicate which nonrefundable tax credits were claimed on
which provide scholarships and tuition grants to
line 11 by entering the applicable form number(s) in the
children attending qualified nongovernmental schools.
space provided.
Use Form 335 to claim this tax credit.
Nonrefundable Income Tax Credit
Form
Credit for Solar Energy Devices - Commercial and
Enterprise Zone Credit
304
Industrial Applications. This credit is available to
Environmental Technology Facility Credit
305
taxpayers that install solar energy devices for
Military Reuse Zone Credit
306
commercial, industrial, or any other nonresidential
Credit for Increased Research Activities
308
purpose in the taxpayer’s trade or business located in
Pollution Control Credit
315
Arizona. The taxpayer or an exempt organization may
Credit for Taxes Paid for Coal Consumed in Generating
318
transfer the credit to a third party that either financed,
Electrical Power
installed, or manufactured the qualifying solar energy
Credit for Solar Hot Water Heater Plumbing Stub Outs
319
device. Use Form 336 to claim this tax credit.
and Electric Vehicle Recharge Outlets
Credit for Employment of TANF Recipients
320
Credit for Water Conservation System Plumbing
Agricultural Pollution Control Equipment Credit
325
Stub Outs. The credit for water conservation system
Credit for Donation of School Site
331
plumbing stub outs has expired. This credit may not be
Credits for Healthy Forest Enterprises
332
claimed for taxable years ending after December 31,
Credit for Employing National Guard Members
333
2011. However, any credit carryover established in
Motion Picture Credits
334
calendar year 2011 and prior will be allowed for not
Credit for Corporate Contributions to School Tuition
335
more than five consecutive taxable years. Use Form 337
Organizations
Credit for Solar Energy Devices - Commercial and
to figure any allowable credit carryover.
336
Industrial Applications
Credit for Corporate Contributions to School
Credit for Water Conservation System Plumbing Stub Outs
337
Tuition Organizations for Displaced Students or
Credit for Corporate Contributions to School Tuition
Organizations for Displaced Students or Students With
341
Students With Disabilities. This tax credit is for
Disabilities
corporations who make contributions to school tuition
Renewable Energy Production Tax Credit
343
organizations that provide scholarships and tuition
Solar Liquid Fuel Credit
344
grants to qualifying children attending qualified
Credit for New Employment
345
nongovernmental schools. Use Form 341 to claim this
Additional Credit for Increased Research Activities for
346
tax credit.
Basic Research Payments
Credit for Qualified Health Insurance Plans
347
Renewable Energy Production Tax Credit. This tax
credit is for taxpayers that produce electricity using
Line 13 - Arizona Tax Liability
qualified energy resources. Approval by the Department
Subtract line 11 from line 10. Line 13 cannot be a negative
of Revenue is required prior to claiming this tax credit.
amount.
Use Form 343 to claim this tax credit.
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