Instructions For Form 345 - Arizona Credit For New Employment - 2014 Page 3
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5Arizona Form 345
F
345-1,
3a - Check the applicable box for the
provided for the employee. If the business is self-insured,
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credit year that you are claiming a credit for this employee.
enter the total amount of a predetermined fixed cost for the
employee for an insurance program that is payable whether or
F
345-1,
3b - Check the applicable box to indicate
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not the employee has filed claims. On line 9b, enter the total
whether this employee is a replacement of another employee
amount of the insurance premium or membership cost paid
who left a qualified employment position in the second or
by the employer.
third year that you are claiming a credit.
F
345-1,
11a and 11b - Arizona's statutes do not
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F
345-1,
3c - If the answer to line 3b is “Yes”,
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require that the employee who is claimed in the second and
check the applicable box on line 3c to indicate if the total
third years of continuous employment be the same employee
time the position was vacant from the date the employment
who was claimed in the first and second years of
position was originally filled to the end of the current tax year
employment. Therefore, if one of the originally claimed new
totals 90 days or less.
employees leaves employment, the business can claim the
subsequent years’ credits for another employee in a qualified
F
345-1,
3d - If the answer to line 3c is “Yes”, enter
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employment position who is in the same year of continuous
the name of the replaced employee, his or her social security
employment as the departed employee.
number, and termination date.
If the employee is being substituted for another employee,
Example: ABC Company began operations on January 1,
check the “Yes” box on line 11a, and enter the date of
2013 and hired Employee A, B, and C at a different time
substitution on line 11b.
period for the same qualified employment position that
qualifies for the credit for new employment. ABC Company
FORM 345-2
is a calendar year filer.
List each employee in a qualified employment position. Do
Employee
Hire Date
Termination Date
not list employees that are not in qualified positions.
Employee A
May 1, 2013
January 31, 2014
F
345-2, C
(d)
Employee B
March 1, 2014
October 31, 2014
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Employee C
December 1, 2014 December 31, 2015
Check this box to indicate the qualified employment positions
for which the taxpayer is claiming the credit.
Tax year 2013 (credit year 1): ABC Company was eligible to
claim a credit for Employee A for the qualified employment
Generally, the number of second year credits claimed this
position.
taxable year cannot exceed the number of first year credits
claimed in the prior taxable year. Similarly, the number of
Tax year 2014 (credit year 2): ABC Company is eligible to
third year credits claimed this taxable year cannot generally
claim only one credit for one employee (Employee A,
exceed the number of second year credits claimed in the prior
Employee B, OR Employee C) for the same qualified
taxable year.
employment position. The total time the position was vacant
from the date the position was originally filled to the end of
F
345-2,
24
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the current taxable year totals 58 days (28 days in February
The totals on line 24 must include only the qualified
plus 30 days in November), which is less than 90 days.
employment positions for which the taxpayer is claiming the
Tax year 2015 (credit year 3): ABC Company is eligible to
credit. These employees would be listed on lines that have a
claim a credit for Employee C.
checkmark in column (d).
F
345-1,
4a - List the employee’s current date of
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FORM 345
employment.
Part 2 - Qualification for Credit and Credit
F
345-1,
4b - If the employee was terminated
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Calculation
before the end of the taxable year, list the employee's
termination date.
Line 5 -
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345-1,
4c - If the employee was terminated and
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If the taxpayer received a Certification from Commerce,
was replaced by a new hire in the same qualified employment
check the "Yes" box. Otherwise, check the "No" box and skip
position, check the box for “Yes” and enter the name of the
lines 6 through 9.
new hire, his or her social security number, and hire date.
Line 6 -
F
345-1,
5a, 5b, 5c
5d - Complete these lines
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AND
In column (a), enter the number of employees in first year or
if the employee was previously employed by the business
partial year of employment in a qualified employment
(prior to the current employment), or relocated from out-of-
position, as certified by Commerce for the business for this
state.
taxable year. Multiply the number in column (a) by $3,000
F
345-1,
6b - Enter the number of hours actually
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and enter the result in column (b).
worked by the employee. Include paid time off for holidays,
Line 7 -
vacation, or sick. Do not include bonuses or over-time.
In column (a), enter the number of employees in the second
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345-1,
9a and 9b - On line 9a, enter the total
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year of continuous employment in a qualified employment
amount of the insurance premium or membership cost
position as certified by Commerce for the business for this
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