Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

another state or country on the same income. Use Form 309 to

provided in the pre-approval issued by the Arizona

figure your credit.

Commerce Authority (or its predecessor), and all other

requirements have been met.

See Form 334 for more

8. Credit for Solar Energy Devices. You may qualify for this

information.

credit if you installed a solar energy device in your residence

located in Arizona. Use Form 310 to figure this credit.

21. Credit for Solar Energy Devices - Commercial and

Industrial Applications. This credit is available to

9. Agricultural Water Conservation System Credit. You

taxpayers that install solar energy devices for commercial,

may qualify for this credit if you incurred expenses to

industrial, or other nonresidential applications located in

purchase and install an agricultural water conservation

Arizona. Use Form 336 to figure this credit.

system in Arizona. Use Form 312 to figure this credit.

22. Credit for Investment in Qualified Small Businesses. You

10. Pollution Control Credit. You may qualify for this credit if

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

you purchased depreciable property used in a trade or business to

reduce or prevent pollution. Use Form 315 to figure this credit.

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

11. Credit for Solar Hot Water Heater Plumbing Stub

23. Credit for Water Conservation Systems. You may

Outs and Electric Vehicle Recharge Outlets. You may

qualify for this credit if you installed a qualifying water

qualify for this credit if you install solar hot water heater

conservation system in your residence located in Arizona.

plumbing stub outs or electric vehicle recharge outlets in

Use Form 339 to figure this credit.

houses or dwelling units you construct. The taxpayer that

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

constructed the dwelling may also transfer the credit to a

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

purchaser. Use Form 319 to figure this credit.

to the Arizona Military Family Relief Fund during the

12. Credit for Employment of TANF Recipients. You may

taxable year. Use Form 340 to figure this credit.

qualify for this credit if you employed TANF recipients during

25. Renewable Energy Production Tax Credit. You may

the taxable year. Use Form 320 to figure this credit.

qualify for this credit if you produced electricity using a

13. Credit for Contributions to Charities That Provide

qualified energy resource. Use Form 343 to figure this credit.

Assistance to the Working Poor. You may qualify for this

26. Solar Liquid Fuel Credit. You may qualify for this credit if

credit if you made contributions to certain charities that provide

you incurred expenses for research and development costs

help to the working poor. Use Form 321 to figure this credit.

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

14. Credit for Contributions Made or Fees Paid to Public

27. Credit for New Employment. You may qualify for this

Schools. You may qualify for this credit if you made

credit if your business had a net increase in qualified employment

contributions or paid certain fees to public schools in Arizona.

positions after June 30, 2011. Use Form 345 to figure this credit.

Use Form 322 to figure this credit.

Compute your credit on the appropriate form. Then, if required,

15. Credit for Contributions to Private School Tuition

complete Form 301 and enter the amount from Form 301,

Organizations. You may qualify for this credit if you made

line 65. The credits on line 26 cannot reduce your tax below

contributions to a school tuition organization that provides

zero. These credits are not refundable credits.

scholarships or grants to qualified schools. Use Form 323 to

Attach Arizona Form 301, along with any supporting

figure this credit.

documents, to your return.

16. Agricultural Pollution Control Equipment Credit.

Line 27 - Credit Type

You may qualify for this credit if you are involved in

commercial agriculture and incur expenses to purchase

If you entered an amount on line 26, write the form number

tangible personal property that is primarily used in your trade

of each credit claimed.

or business to control or prevent pollution. Use Form 325 to

If you are claiming:

Write form

figure this credit.

number:

1. Defense Contracting Credits

302

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

2. Enterprise Zone Credit

304

this credit if you donated real property and improvements to

3. Environmental Technology Facility

305

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

Credit

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

figure this credit.

4. Military Reuse Zone Credit

306

5. Recycling Equipment Credit

307

18. Credit for Healthy Forest Enterprises. You may

6. Credit

for

Increased

Research

308

qualify for this credit if you had net increases in qualified

Activities - Individuals

employment positions as a healthy forest enterprise. Use

7. Credit for Taxes Paid to Another

309

Form 332 to figure this credit.

State or Country

19. Credit for Employing National Guard Members. You

8. Credit for Solar Energy Devices

310

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

9. Agricultural

Water

Conservation

312

employee that is a member of the Arizona National Guard if

System Credit

the employee is placed on active duty. Use Form 333 to

10. Pollution Control Credit

315

figure this credit.

11. Credit for Solar Hot Water Heater

319

20. Motion Picture Credits. The motion picture credit was

Plumbing Stub Outs and Electric

effective through December 31, 2010. However, if a motion

Vehicle Recharge Outlets

picture production company submitted its application for

12. Credit for Employment of TANF

320

pre-approval for motion picture production credits before

Recipients

December 31, 2010, the department will allow qualified

13. Credit for Contributions to Charities

321

expenses incurred after December 31, 2010, as long as the

That Provide Assistance to the

expenses are incurred during the required 24-month period

Working Poor

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 17

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