Arizona Form 140py - Part-Year Resident Personal Income Tax Return

Arizona Form 140PY

15. Agricultural Pollution Control Equipment Credit. You

28. Credit for Qualified Health Insurance Plans. You

may qualify for this credit if you are involved in commercial

may qualify for this credit if your business provided

agriculture and incurred expenses to purchase tangible personal

qualified health insurance plans or made contributions to

property that is primarily used in your trade or business to

health savings accounts (HSA) for its employees who are

control or prevent pollution. Use Form 325 to figure this credit.

Arizona residents. Use Form 347 to figure this credit.

16. Credit for Donation of School Site. You may qualify

29. Credit for Contributions to Certified School Tuition

for this credit if you donated real property and improvements

Organization (for the amounts that exceed the allowable

to a school district or a charter school for use as a school or

credit on AZ Form 323). You may qualify for this credit if

as a site for the construction of a school. Use Form 331 to

figure this credit.

you made contributions to school tuition organization(s) that

exceed the allowable credit amount on AZ Form 323. Use

17. Credits for Healthy Forest Enterprises. You may

Form 348 to figure this credit.

qualify for these credits, if you had net increases in qualified

employment positions in a healthy forest enterprise and net

Compute your credit on the appropriate form. Then, if

training and certifying costs. Use Form 332 to figure these

required, complete Form 301 and enter the amount from

credits.

Form 301, line 69. The amount on line 28 cannot reduce

18. Credit for Employing National Guard Members.

your tax below zero. These credits are not refundable credits.

You may qualify for this credit if you are an employer who

Attach Arizona Form 301 along with any supporting

has an employee that is a member of the Arizona National

documents to your return.

Guard if the employee is placed on active duty. Use Form

Line 29 - Credit Type

333 to figure this credit.

19. Motion Picture Credits. Motion picture production

If you entered an amount on line 28, enter the form number

companies that produced motion pictures, commercials,

of each credit claimed.

music videos, or television series completely or partially in

Enter

Arizona may claim a transferable income tax credit for

If you are claiming:

form

production costs. To qualify, productions must have been

number:

preapproved by the Arizona Commerce Authority by

1. Enterprise Zone Credit

304

December 31, 2010. See Form 334 for more information.

Environmental

Technology

Facility

305

20. Credit for Solar Energy Devices - Commercial or

Credit

Industrial Applications.

This credit is available to

3. Military Reuse Zone Credit

306

taxpayers that installed solar energy devices for commercial,

industrial, or other nonresidential applications in Arizona.

4. Recycling Equipment Credit

307

Use Form 336 to figure this credit.

308

5. Credit

for

Increased

Research

21. Credit for Investment in Qualified Small Businesses.

Activities - Individuals

You may qualify for this credit if you made an investment in a

6. Credit for Taxes Paid to Another State

309

qualified small business. Use Form 338 to figure this credit.

or Country

22. Credit for Water Conservation Systems. For calendar

7. Credit for Solar Energy Devices

310

year filers, 2011 was the last year to establish a new credit

for a water conservation system. Fiscal year filers with an

8. Agricultural

Water

Conservation

312

ending date after December 31, 2011, could not establish a

System Credit

new credit in 2011. Carryovers will be allowed for no more

9. Pollution Control Credit

315

than 5 succeeding taxable years. Use Form 339 to figure any

10. Credit for Solar Hot Water Heater

319

credit carryover.

Plumbing Stub Outs and Electric

23. Credit for Donations to the Military Family Relief Fund.

Vehicle Recharge Outlets

You may qualify for this credit if you made a cash contribution

to the Arizona Military Family Relief Fund during the

11. Credit for Employment of TANF

320

taxable year. Use Form 340 to figure this credit.

Recipients

24. Renewable Energy Production Tax Credit. You may

12. Credit for Contributions to Qualifying

321

qualify for this credit if you produced electricity using

Charitable Organizations

renewable energy resources. Use Form 343 to figure this credit.

13. Credit for Contributions Made or Fees

322

25. Solar Liquid Fuel Credit. You may qualify for this credit

Paid to Public Schools

if you incurred expenses for research and development costs

14. Credit for Contributions to Private

323

associated with solar liquid fuel. Use Form 344 to figure this

School Tuition Organizations

credit.

15. Agricultural

Pollution

Control

325

26. Credit for New Employment.

For taxable years

Equipment Credit

beginning from and after June 30, 2011, you may qualify for

331

this credit if your business had a net increase in qualified

16. Credit for Donation of School Site

employment positions. Use Form 345 to figure this credit.

332

17. Credits for Healthy Forest Enterprises

27. Additional Credit for Increased Research Activities

333

18. Credit for Employing National Guard

for Basic Research Payments.

You may qualify for this

Members

credit for qualified basic research payments for research

334

19. Motion Picture Credits

conducted in Arizona.

Approval by the Department of

20. Credit for Solar Energy Devices -

336

Revenue is required prior to claiming this credit. Use Form

Commercial or Industrial Applications

346 to figure this credit.

Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013 Page 20

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