Instructions For Form 120a - Arizona Corporation Income Tax Return (Short Form) - 2013 Page 8
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11Arizona Form 120A
Gain on Sale of Capital Investment
E. Credit for Employment of TANF Recipients
Enter the amount of gain from the sale or other disposition
Enter the amount of wage expenses deducted pursuant to the
of a capital investment which a certified defense
Internal Revenue Code for which the taxpayer claimed a tax
contractor elected to amortize pursuant to A.R.S.
credit under A.R.S. § 43-1175.
§ 43-1024.
F. Agricultural Pollution Control Equipment Credit
Line A9 - Additions Related to Arizona Tax Credits
Excess Federal Depreciation or Amortization
Enter on line A9 the following additions to federal taxable
Enter the excess of depreciation or amortization
income that are related to Arizona tax credits. Attach a
computed on the federal basis of the property over
schedule detailing these additions.
depreciation or amortization computed on the Arizona
A.
Environmental Technology Facility Credit
adjusted basis of the property. Make this adjustment for
the property for which the taxpayer claimed a tax credit
Excess Federal Depreciation or Amortization
under A.R.S. § 43-1170.01.
Enter the excess of depreciation or amortization computed
Excess in Federal Adjusted Basis
on the federal basis of the facility over depreciation or
amortization computed on the Arizona adjusted basis of
Enter the amount by which the federal adjusted basis of the
the facility. Make this adjustment for the facility for which
property exceeds the Arizona adjusted basis of the property.
the taxpayer claimed a tax credit under A.R.S. § 43-1169.
Make this adjustment if the property for which the taxpayer
Excess in Federal Adjusted Basis
claimed a tax credit under A.R.S. § 43-1170.01 was sold or
otherwise disposed of during the taxable year.
Enter the amount by which the federal adjusted basis of
the facility exceeds the Arizona adjusted basis of the
G. Credit for Donation of School Site
facility. Make this adjustment if the facility or any
Enter the amount deducted pursuant to the Internal Revenue
component of the facility for which the taxpayer claimed
Code representing a donation of a school site for which the
a tax credit under A.R.S. § 43-1169 was sold or
taxpayer claimed a tax credit for donation of school site under
otherwise disposed of during the taxable year.
A.R.S. § 43-1181.
B. Pollution Control Credit
H. Motion Picture Credits
This credit is in lieu of any allowance for deduction of
Excess Federal Depreciation or Amortization
expenses related to the production or related to a transferred
Enter the excess of depreciation or amortization
credit. Enter the amount of any such expenses that were
computed on the federal basis of the property over
deducted in computing federal taxable income for which a tax
depreciation or amortization computed on the Arizona
credit was claimed or transferred under former A.R.S. §
adjusted basis of the property. Make this adjustment for
43-1163.
the property for which the taxpayer claimed a tax credit
I.
Credit for Corporate Contributions to School Tuition
under A.R.S. § 43-1170.
Organizations
Excess in Federal Adjusted Basis
Enter the amount deducted in computing federal taxable
Enter the amount by which the federal adjusted basis of
income as contributions for which a tax credit is claimed under
the property exceeds the Arizona adjusted basis of the
A.R.S. § 43-1183.
property. Make this adjustment if the property for which
J. Credit for Corporate Contributions to School Tuition
the taxpayer claimed a tax credit under A.R.S. § 43-1170
Organizations for Displaced Students or Students
was sold or otherwise disposed of during the taxable year.
With Disabilities
C. Credit for Taxes Paid for Coal Consumed in
Enter the amount deducted in computing federal taxable
Generating Electrical Power
income as contributions for which a tax credit is claimed
under A.R.S. § 43-1184.
Enter the amount of expenses deducted pursuant to the IRC
for which the taxpayer claimed the credit for taxes paid for
K. Credit for Qualified Health Insurance Plans
coal consumed in generating electrical power, in Arizona,
Enter the amount deducted in computing federal taxable income
under A.R.S. § 43-1178. The addition is required for the
for health insurance premiums or contributions to a health savings
amount of Arizona transaction privilege taxes and Arizona
account for which a tax credit is claimed under A.R.S. § 43-1185.
use taxes included in the computation of federal taxable
income for which a tax credit is claimed.
Line A10 - Other Additions to Federal Taxable Income
D. Credit for Solar Hot Water Heater Plumbing Stub
Enter on line A10 the following "other additions" to federal
Outs and Electric Vehicle Recharge Outlets
taxable income. Attach a schedule detailing these additions.
Enter the amount of expenses deducted in computing federal
A. Excess of Partner's Share of Partnership Taxable
taxable income for the installation of solar hot water heater
Income or Loss
plumbing stub outs and electric vehicle recharge outlets for which
Enter the excess of a partner's share of partnership taxable
the taxpayer claimed a tax credit under A.R.S. § 43-1176.
income included under A.R.S. §§ 43-1401 through 43-1413
over the partner's share of income reported under
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