Arizona Form 140 - Resident Personal Income Tax Return - 2013 Page 21
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28Arizona Form 140
Line 33 - Other Refundable Credits
Credit for Airline Bankruptcy Payments (Form 350)
Enter the total amount of refundable credits you are claiming
You may qualify for the refundable airline bankruptcy
from any of the following:
payments credit if you amended your federal tax return
Form 308-I, Credit for Increased Research Activities -
adjusting
your
federal
adjusted
gross
income
for
Individuals
overpayment of tax related to payments received that
Form 342, Credit for Renewable Energy Industry
qualified for a Roth IRA rollover under a 2008 federal law.
For federal tax purposes, individuals were required to amend
Form 349, Credit for Qualified Facilities
their tax returns to receive any overpayment as a result of the
Form 350, Credit for Airline Bankruptcy Payments (for
qualified rollover(s). This provision is retroactive to taxable
2013 only)
years 2001 through 2011.
If you enter an amount on this line, be sure you check the
Arizona did not conform the federal retroactive provision.
box or boxes to show which credit(s) you are claiming. Also
Instead, any taxpayer that would have received a refund of
be sure to attach the credit claim form(s) to your return
Arizona income tax for taxable years 2001 through 2011, if
when you file.
Arizona had conformed to that retroactive provision, is
allowed a refundable income tax credit on his or her 2013
Credit
for
Increased
Research
Activities
-
income tax return. The credit is based on the amount of
Individuals (Form 308-I)
refund you would have received if you amended your tax
A portion of this credit is refundable. You may qualify for
returns for taxable years 2001 through 2011.
Enter the
the refundable increased research activities credit if you
refundable credit from Form 350, Part II, line 13.
incurred qualified research expenses for research conducted
To claim this credit, complete and attach AZ Form 350 to
in Arizona. For more information about this credit, and to
your return. The credit must be claimed on a timely filed
see whether you may claim a refund of this credit, see
2013 Arizona income tax return (including extensions)
Arizona Form 308-I.
If you are claiming more than one of the refundable tax
You must attach a copy of your “Certificate of
credits, add the amounts from the credit forms together and
Qualification” from the Arizona Commerce Authority, Form
enter the total on line 33. You may use the following table
301 and Form 308-I to your return to claim this credit.
to figure the amount to enter on line 33.
If you are claiming a refund of the increased research
activities credit from Form 308-I, enter the amount from
2013
Form 308-I, Part IV, line 31, here.
Refundable Credit Worksheet
Credit for Renewable Energy Industry (Form 342)
1. Enter the refundable credit from
You may qualify for the refundable renewable energy
Form 308-I, Part IV, line 31
industry credit if you expanded or located a qualified
2. Enter the refundable credit from
renewable energy operation in Arizona. The tax credit is
Form 342, Part VI, line 18.
refundable in five equal installments. Pre-approval and post-
3. Enter the refundable credit from
approval are required through the Arizona Commerce
Form 349, Part VI, line 18.
Authority.
For more information about this credit, see
4. Enter the refundable credit from
Arizona Form 342.
Form 350, Part II, line 13.
If you are claiming the credit for renewable energy industry,
5. Add the amounts on lines 1 through
from Form 342, enter the amount from Form 342, Part VI,
4. Enter the total here and on line
line 18, here.
33.
Credit for Qualified Facilities (Form 349)
Line 34 - Total Payments and Refundable
You may qualify for the refundable qualified facilities credit
Credits
if you expanded or located a qualified facility in Arizona.
Line 34 is the total payments and refundable credits claimed.
This credit is refundable in five equal installments. Pre-
Add lines 28 through 33. Enter the total on line 34, if you are
approval and post-approval are required through the Arizona
not claiming the following refundable credit.
Commerce Authority.
For more information about this
Arizona’s Claim of Right Provision
credit, see Arizona Form 349.
If you computed your 2013 tax under Arizona's claim of
You must attach a copy of your “Certification of
right provisions do the following.
Qualification” from the Arizona Commerce Authority and
1. Write "A.R.S. § 43-1029" and the amount of the prior
Form 349 to your tax return to claim this credit. If you are
year tax reduction in the space to the left of your total
claiming a refund of the qualified facilities credit from Form
payment amount.
349, enter the amount from Form 349, Part VI, line 18, here.
2. Include the credit for the prior year tax reduction in the
total entered on line 34.
21
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