Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 22
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56Arizona Form 140
Line 25 - Nonrefundable Credits From Arizona
11. Credit for Employment of TANF Recipients. You
Form 301 or Forms 310, 321, 322, and 323, if
may qualify for this credit if you employed TANF recipients
Form 301 Is Not Required
during the taxable year. Use Form 320 to figure this credit.
Complete line 25 if you take any of the following credits.
12. Credit for Contributions to Qualifying Charitable
Also make sure that you attach Arizona Form 301 if you are
Organizations. You may qualify for this credit if you made
required to complete Form 301 and the appropriate credit
contributions to qualifying charitable organizations. Use
form or forms to your return.
Form 321 to figure this credit.
1. Enterprise Zone Credit. Taxpayers located in a former
13. Credit for Contributions Made or Fees Paid to Public
enterprise zone prior to June 30, 2011, may qualify to claim
Schools. You may qualify for this credit if you made
a third year credit for qualified employment positions. See
contributions or paid certain fees to public schools in
Form 304 for more information.
Arizona. Use Form 322 to figure this credit.
2. Environmental Technology Facility Credit. You may
14. Credit for Contributions to Private School Tuition
qualify for this credit if your business incurred expenses in
Organizations. You may qualify for this credit if you made
constructing
a
qualified
environmental
technology
contributions to a school tuition organization that provides
manufacturing facility. Use Form 305 to figure this credit.
scholarships or grants to qualified schools. Use Form 323 to
3. Military Reuse Zone Credit. You may qualify for this
figure this credit.
credit if you have qualifying net increases in full-time
15. Agricultural Pollution Control Equipment Credit.
employment within a military reuse zone. Use Form 306 to
You may qualify for this credit if you are involved in
figure this credit.
commercial agriculture and incurred expenses to purchase
4. Recycling Equipment Credit. The recycling equipment
tangible personal property that is primarily used in your
credit allowable to individuals has been repealed. You may
trade or business to control or prevent pollution. Use Form
not take this credit for taxable years beginning January 1,
325 to figure this credit.
2003 or later. However, the repeal did not affect any credit
16. Credit for Donation of School Site. You may qualify
carryover that accrued prior to the repeal. Use Form 307 to
for this credit if you donated real property and improvements
figure any allowable credit carryover.
to a school district or a charter school for use as a school or
5. Credit for Increased Research Activities - Individuals.
as a site for the construction of a school. Use Form 331 to
You may qualify for this credit if you incurred qualified
figure this credit.
research expenses for research conducted in Arizona. Be
17. Credits for Healthy Forest Enterprises. You may
sure to include only the nonrefundable portion on line 25.
qualify for these credits if you had net increases in qualified
Use Form 308-I to figure this credit.
employment positions in a healthy forest enterprise and net
6. Credit for Taxes Paid to Another State or Country.
training and certifying costs. Use Form 332 to figure these
You may qualify for this credit if you paid tax to Arizona
credits.
and another state or country on the same income. Use Form
18. Credit for Employing National Guard Members. You
309 to figure your credit.
may qualify for this credit if you are an employer who has
7. Credit for Solar Energy Devices. You may qualify for
an employee that is a member of the Arizona National Guard
this credit if you installed a solar energy device in your
if the employee is placed on active duty. Use Form 333 to
residence located in Arizona. Use Form 310 to figure this
figure this credit.
credit.
19. Motion Picture Credits. Motion picture production
8. Agricultural Water Conservation System Credit. You
companies that produce motion pictures, commercials,
may qualify for this credit if you incurred expenses to
music videos, or television series completely or partially in
purchase and install an agricultural water conservation
Arizona may claim a transferable income tax credit for
system in Arizona. Use Form 312 to figure this credit.
production costs. To qualify, productions must have been
preapproved by the Arizona Commerce Authority by
9. Pollution Control Credit. You may qualify for this credit
December 31, 2010. See Form 334 for more information.
if you purchased depreciable property used in a trade or
business to reduce or prevent pollution. Use Form 315 to
20. Credit for Solar Energy Devices - Commercial and
figure this credit.
Industrial Applications. This credit is available to
taxpayers that installed solar energy devices for commercial,
10. Credit for Solar Hot Water Heater Plumbing Stub
industrial, or other nonresidential applications located in
Outs and Electric Vehicle Recharge Outlets. You may
Arizona. Use Form 336 to figure this credit.
qualify for this credit if you installed solar hot water heater
plumbing stub outs or electric vehicle recharge outlets in
21. Credit for Investment in Qualified Small Businesses.
houses or dwelling units you constructed.
You may qualify for this credit if you made an investment in
a qualified small business. Use Form 338 to figure this
The taxpayer that constructed the dwelling may also transfer
credit.
the credit to a purchaser. Use Form 319 to figure this credit.
18
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