Nonrefundable Credits from Arizona Form 301 Complete line 50 if you claim any of the following credits. Also make sure that you complete and include Arizona Form 301 and the appropriate credit form or forms with your return.
1. Enterprise Zone Credit. Taxpayers can no longer establish credits on their tax year 2014 (or any future) return. All enterprise zone credits properly established can be carried forward for the respective five year carry forward period. See Form 304 for more information.
2. Environmental Technology Facility Credit. You may qualify for this credit if your business incurred expenses in constructing a qualified environmental technology manufacturing facility. Use Form 305 to figure this credit.
3. Military Reuse Zone Credit. You may qualify for this credit if you have qualifying net increases in full-time employment within a military reuse zone. Use Form 306 to figure this credit.
4. Recycling Equipment Credit. The recycling equipment credit allowable to individuals has been repealed. You may not take this credit for taxable years beginning January 1, 2003 or later. However, the repeal did not affect any credit carryover that accrued prior to the repeal. Use Form 307 to
figure any allowable credit carryover.
5. Credit for Increased Research Activities - Individuals. You may qualify for this credit if you incurred qualified research expenses for research conducted in Arizona. Use Form 308-I to figure this credit. Be sure to include only the nonrefundable portion on Form 140, line 25.
6. Credit for Taxes Paid to Another State or Country. You may qualify for this credit if you paid tax to Arizona and another state or country on the same income. Use Form 309 to figure your credit.
7. Credit for Solar Energy Devices. You may qualify for this credit if you installed a solar energy device in your residence located in Arizona. Use Form 310 to figure this credit.
8. Agricultural Water Conservation System Credit. You may qualify for this credit if you incurred expenses to purchase and install an agricultural water conservation system in Arizona. Use Form 312 to figure this credit.
9. Pollution Control Credit. You may qualify for this credit if you purchased depreciable property used in a trade or business to reduce or prevent pollution. Use Form 315 to figure this credit.
10. Credit for Solar Hot Water Heater Plumbing Stub Outs and Electric Vehicle Recharge Outlets. You may qualify for this credit if you installed solar hot water heater plumbing stub outs or electric vehicle recharge outlets in houses or dwelling units you constructed. The taxpayer that constructed the dwelling may also transfer the credit to a purchaser. Use Form 319 to figure this credit.
11. Credit for Employment of TANF Recipients. You may qualify for this credit if you employed TANF recipients during the taxable year. Use Form 320 to figure this credit.
12. Credit for Contributions to Qualifying Charitable Organizations. You may qualify for this credit if you made contributions to qualifying charitable organizations. Use Form 321 to figure this credit.
13. Credit for Contributions Made or Fees Paid to Public Schools. You may qualify for this credit if you madecontributions or paid certain fees to public schools in Arizona. Use Form 322 to figure this credit.
14. Credit for Contributions to Private School Tuition Organizations. You may qualify for this credit if you made contributions to a school tuition organization that provides scholarships or grants to qualified schools. Use Form 323 to figure this credit.
15. Agricultural Pollution Control Equipment Credit. You may qualify for this credit if you are involved in commercial agriculture and incurred expenses to purchase tangible personal property that is primarily used in your trade or business to control or prevent pollution. Use Form
325 to figure this credit.
16. Credit for Donation of School Site. You may qualify for this credit if you donated real property and improvements to a school district or a charter school for use as a school or as a site for the construction of a school. Use Form 331 to figure this credit.
17. Credits for Healthy Forest Enterprises. You may qualify for these credits if you had net increases in qualified employment positions in a healthy forest enterprise and net training and certifying costs. Use Form 332 to figure these credits.
18. Credit for Employing National Guard Members. You may qualify for this credit if you are an employer who has an employee that is a member of the Arizona National Guard if the employee is placed on active duty. Use Form 333 to figure this credit.
19. Motion Picture Credits. Motion picture production companies that produce motion pictures, commercials, music videos, or television series completely or partially in Arizona may claim a transferable income tax credit for production costs. To qualify, productions must have been preapproved by the Arizona Commerce Authority by December 31, 2010. See Form 334 for more information.
20. Credit for Solar Energy Devices - Commercial and Industrial Applications. This credit is available to taxpayers that installed solar energy devices for commercial, industrial, or other nonresidential applications located in Arizona. Use Form 336 to figure this credit.
21. Credit for Investment in Qualified Small Businesses. You may qualify for this credit if you made an investment in a qualified small business. Use Form 338 to figure this credit.
22. Credit for Water Conservation Systems. For calendar year filers, 2011 was the last year to establish a new credit for a water conservation system.
Fiscal year filers with an ending date after December 31, 2011, could not establish a new credit in 2011. Carryovers will be allowed for no more than 5 succeeding taxable years. Use Form 339 to figure this credit.
23. Credit for Donations to the Military Family Relief Fund. You may qualify for this credit if you made a cash contribution to the Arizona Military Family Relief Fund during the taxable year. Use Form 340 to figure this credit.
24. Renewable Energy Production Tax Credit. You may qualify for this credit if you produced electricity using a qualified energy resource. Use Form 343 to figure this credit.
25. Solar Liquid Fuel Credit. You may qualify for this credit if you incurred expenses for research and development costs associated with solar liquid fuel. Use Form 344 to figure this credit.
26. Credit for New Employment. For taxable years beginning from and after June 30, 2011, you may qualify for this credit if your business had a net increase in qualified employment positions. Use Form 345 to figure this credit.
27. Additional Credit for Increased Research Activities for Basic Research Payments. You may qualify for this credit for qualified basic research payments for research conducted in Arizona. Approval by the Department of Revenue is required prior to claiming this credit. Use Form 346 to figure this credit.
28. Credit for Qualified Health Insurance Plans. You may qualify for this credit if your business provided qualified health insurance plans or made contributions to health savings accounts (HSA) for its employees who are Arizona residents. Use Form 347 to figure this credit.
29. Credit for Contributions to Certified School Tuition Organization (for the amounts that exceed the allowable credit on AZ Form 323). You may qualify for this credit if you made contributions to school tuition organization(s) that exceed the allowable credit amount on AZ Form 323. Use
Form 348 to figure this credit.
30. Credit for Renewable Energy Investment & Production for Self-Consumption by Manufactures. You may qualify for this tax credit if you made an investment in new renewable energy facilities that produce energy for selfconsumption using renewable energy resources if the power will be used primarily for manufacturing. Use Form 351 to figure this credit.
Compute your credit on the appropriate form(s). Complete Arizona Form 301 and enter the amount from Form 301, Part 2, line 72 on Form 140, line 50.
The total amount of credits on line 50 cannot reduce your tax below zero. These credits are nonrefundable credits. Include Arizona Form 301, along with any supporting documents, with your return.