Solar Energy Credit
Beginning 2014, you must also complete Arizona Form 301, Nonrefundable Individual Tax Credits and Recapture, and include Forms 301 and 310 with your tax return to claim this credit.
Arizona law provides a solar energy credit for an individual who installs a solar energy device in his or her residence located in Arizona.
The solar energy credit for buying and installing a solar energy device is 25% of the cost, including installation, or $1,000, whichever is less. If you install another device in a later year, the cumulative credit cannot exceed $1,000 for the same residence.
Note: A taxpayer may claim a credit of up to $1,000 for a second personal home. A taxpayer that claims a credit for both a primary home and a second home is limited to a maximum credit of $1,000 in the taxable year. To claim a credit for a second home you must complete a second form and add the two amounts together to claim on your return.
If the allowable tax credit is more than your tax or if you have no tax, you may carry the unused credit forward for up to the next 5 consecutive years.
To be eligible for this credit, you must be an Arizona resident who is not a dependent of another taxpayer.
Arizona Form 310