Purpose of Form
Use Arizona Form 309 to figure your credit for taxes paid to Arizona and another state or country on the same income. If claiming a credit for more than one state or country, make a separate computation for each state or country.
If you are not sure what amounts you should enter on Form 309, the department has issued an income tax procedure (ITP) to help you figure out what amounts you should use. For more information, see the department’s procedure, ITP 08-1, Procedure for Calculating Credit for Taxes Paid to Another State or Country by Arizona Resident Individuals.
NOTE: You must notify the department immediately if the other state or country credits or refunds taxes for which you have received an Arizona credit. In this case, you must file an amended return.
Arizona Form 309
