Credit for Solar Hot Water Heater Plumbing Stub Outs
Arizona Form
2015
319
and Electric Vehicle Recharge Outlets
Include with your return.
For the calendar year 2015 or fiscal year beginning
M M D D
2 0 1 5 and ending
M M D D
2 0
Y Y
.
Name as shown on Form 140, 140PY, 140NR, 140X, 99T, 120, 120A, 120S, 120X or 165
Social Security or
Employer Identification Number
The houses or dwelling units in which the qualifying installations are made by the builder/taxpayer must be located in Arizona. The credit is in lieu of a
deduction for the expenses of installing the solar hot water heater plumbing stub outs and electric vehicle recharge outlets for which the credit is claimed.
Current Taxable Year’s Credit Calculation for Taxpayer That Built the House or Dwelling Unit
Part 1
00
1 Total allowable credit from included Form(s) 319-1, line 11, column (h) .....................................................................
1
00
2 Total amount of credit transferred to purchasers or transferees from included Form(s) 319-2, line 11, column (c) ....
2
00
3 Current taxable year’s credit: Subtract line 2 from line 1 ............................................................................................
3
Current Taxable Year’s Credit for Purchaser or Transferee of the House or Dwelling Unit
Part 2
00
4 Total allowable credit from included copy of written statement provided by the builder of the house or dwelling unit
4
Part 3
S Corporation Credit Elections and Shareholder’s Share of Credit
M M D D Y Y Y Y
5 The S corporation has made an irrevocable election for the taxable year ending
to
(check only one box):
Claim the credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets as shown on Part 1, line 3
(for the taxable year mentioned above);
OR
Pass the credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets as shown on Part 1, line 3
(for the taxable year mentioned above) through to its shareholders.
Signature
Title
Date
M M D D Y Y Y Y
6 The S corporation has made an irrevocable election for the taxable year ending
to
(check only one box):
Claim the credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets as shown on Part 2, line 4
(for the taxable year mentioned above);
OR
Pass the credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets as shown on Part 2, line 4
(for the taxable year mentioned above) through to its shareholders.
Signature
Title
Date
If passing the credit through to the shareholders, complete lines 7 through 12 separately for each shareholder. Furnish each shareholder with a copy of
pages 1, 2 and 3 of Form 319.
7 Name of shareholder:
8 Shareholder’s TIN:
00
9 Shareholder’s share of the amount on Part 1, line 3 ......................................................................................................
9
00
10 Individual shareholder’s share of the installation expenses from Part 1 to be included in Arizona gross income ..........
10
00
11 Shareholder’s share of the amount on Part 2, line 4 ......................................................................................................
11
00
12 Individual shareholder’s share of the installation expenses from Part 2 to be included in Arizona gross income ..........
12
Individual shareholders of an S corporation: The credit is in lieu of a deduction for the installation expenses for which the credit is claimed. If you are
claiming the credits in Part 3, line 9 and/or line 11, you must include the amounts from Part 3, line 10 and/or line 12, on your Arizona income tax return
under “Other Additions”.
Continued on page 2
ADOR 10943 (15)