Name (as shown on page 1)
TIN
Part IV S Corporation Credit Election and Shareholder’s Share of Credit
MM DD YYYY
MM DD YYYY
8 The S corporation has made an irrevocable election for the taxable year ending
to:
(CHECK ONLY ONE BOX)
Claim the enterprise zone credit as shown on Part II, line 6, column (d) (for the taxable year mentioned above);
OR
Pass the enterprise zone credit as shown on Part II, line 6, column (d) (for the taxable year mentioned above) through to its shareholders.
Signature
Title
Date
If passing the credit through to the shareholders, complete lines 9 through 11 separately for each shareholder.
Furnish each shareholder with a copy of pages 1 and 2 of Form 304.
9 Name of shareholder
10 Shareholder’s TIN
00
11 Shareholder’s share of the amount on Part II, line 6, column (d) .............................................................................
11
Part V
Partner’s Share of Credit
Complete lines 12 through 14 separately for each partner.
Furnish each partner with a copy of pages 1 and 2 of Form 304.
12 Name of partner
13 Partner’s TIN
00
14 Partner’s share of the amount on Part II, line 6, column (d) ......................................................................................
14
Part VI Available Credit Carryover
(a)
(b)
(c)
(d)
(e)
(f)
15
Taxable year
16
Original credit amount
17
Amount previously used
18
Tentative carryover - subtract
line 17 from line 16
19
Amount unallowable -
See instructions
20
Available carryover - subtract
line 19 from line 18
21
Total available carryover
Part VII Total Available Credit
22 Current year’s credit for qualifi ed employment positions.
Individuals, corporations, or S corporations - enter the amount from Part II, line 6, column (d).
S corporation shareholders - enter the amount from Part IV, line 11.
00
Partners of a partnership - enter the amount from Part V, line 14 ..............................................................................
22
00
23 Available credit carryover - from Part VI, line 21, column (f) ......................................................................................
23
24 Total available credit. Add lines 22 and 23. Corporations and S corporations - enter total here and on
00
Form 300, Part I, line 1. Individuals - enter total here and on Form 301, Part I, line 1 ..............................................
24
ADOR 10130 (13)
AZ Form 304 (2013)
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