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2011 Nonrefundable Individual Arizona Form Tax Credits and

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									2012 Nonrefundable Individual                                                                            Arizona Form
Tax Credits and Recapture                                                                                     301
                                                                     Line 5 - Credit for Increased Research Activities -
Phone Numbers                                                        Individuals
For more information or help, call one of the numbers listed         Enter the amount from Form 308-I, Part IV, line 27c, or
below.                                                               from Form 308-I, Part VIII, line 52.
Phoenix                                         (602) 255-3381       Line 6 - Credit for Taxes Paid to Another State or
From area codes 520 and 928, toll-free          (800) 352-4090       Country
Hearing impaired TDD user                                            Enter the amount from Form 309, Part II, line 17.
   Phoenix                                      (602) 542-4021
   From area codes 520 and 928, toll-free       (800) 397-0256       Line 7 - Credit for Solar Energy Devices
                                                                     Enter the amount from Form 310, Part III, line 18.
For tax rulings, tax procedures, tax forms and instructions,
and other tax information, access our home page at                   Line 8 - Agricultural Water Conservation System
www.azdor.gov.                                                       Credit
                                                                     Enter the amount from Form 312, Part VI, line 22.
General Instructions                                                 Line 9 - Pollution Control Credit
Individual taxpayers must use Form 301 to claim                      Enter the amount from Form 315, Part V, line 32.
nonrefundable tax credits. Use this form to:
                                                                     Line 10 - Credit for Solar Hot Water Heater Plumbing
 Summarize your total available nonrefundable tax credits.
                                                                     Stub Outs and Electric Vehicle Recharge Outlets
 Determine the application of the available tax credits.
                                                                     Enter the amount from Form 319, Part VII, line 32.
 Summarize your tax liability related to recapture of tax
    credits.                                                         Line 11 - Credit for Employment of TANF Recipients
                                                                     Enter the amount from Form 320, Part VIII, line 31.
Line-by-Line Instructions
                                                                     Line 12 - Credit for Contributions to Charities That
Enter your name and Social Security Number (SSN) as                  Provide Assistance to the Working Poor
shown on Arizona Form 140, 140PY, 140NR, or 140X.                    Enter the amount from Form 321, Part III, line 13.
All returns, statements, and other documents filed with the          Line 13 - Credit for Contributions Made or Fees
Arizona Department of Revenue (“Department”) require a               Paid to Public Schools
taxpayer identification number (TIN). The TIN is either a
correct SSN or, for a business, the employer identification          Enter the amount from Form 322, Part III, line 14.
number (EIN). Taxpayers and paid preparers who fail to               Line 14 - Credit for Contributions to Private School
include the proper TIN may be subject to a penalty. Please           Tuition Organizations
check the return to be sure that all required identification         Enter the amount from Form 323, Part III, line 14.
numbers are accurate and written clearly. Missing,                   Line 15 - Agricultural Pollution Control Equipment
incorrect, or unclear identification numbers may cause               Credit
delays in processing the returns.
                                                                     Enter the amount from Form 325, Part V, line 32.
Part I: Nonrefundable Individual Tax Credits                         Line 16 - Credit for Donation of School Site
Complete Part I to determine the total amount of available           Enter the amount from Form 331, Part V, line 25.
nonrefundable tax credits. The available tax credit amount           Line 17 - Credits for Healthy Forest Enterprises
for a particular credit is the total of the current taxable year's   Enter the amount from Form 332, Part XV, line 76.
credit and any unused credit carryovers available from prior
                                                                     Line 18 - Credit for Employing National Guard
taxable years. On lines 1 through 29, enter the available tax
                                                                     Members
credit amount for each of the credits listed.
                                                                     Enter the amount from Form 333, Part VI, line 22.
Line 1 - Enterprise Zone Credit
                                                                     Line 19 - Motion Picture Credits
Enter the amount from Form 304, Part VII, line 26.
                                                                     Enter the amount from Form 334, Part V, line 20, column (e).
Line 2 - Environmental Technology Facility Credit
                                                                     Line 20 - Credit for Solar Energy Devices -
Enter the amount from Form 305, Part VII, line 42.
                                                                     Commercial and Industrial Applications
Line 3 - Military Reuse Zone Credit
                                                                     Enter the amount from Form 336, Part IX, line 46.
Enter the amount from Form 306, Part IX, line 44.
                                                                     Line 21 - Credit for Investment in Qualified Small
Line 4 - Recycling Equipment Credit                                  Businesses
Enter the amount from Form 307, line 7, column (d).                  Enter the amount from Form 338, Part V, line 14.
                                                                                                             Arizona Form 301

Line 22 - Credit for Water Conservation Systems                     Line 37 -
Enter the amount from Form 339, line 6.                             If you claimed a family income tax credit, enter the amount
Line 23 - Credit for Donations to the Military Family               of family income tax credit claimed from Form 140, line 22;
Relief Fund                                                         or Form 140PY, line 25; or Form 140X, line 29. Form
                                                                    140NR filers, enter zero.
Enter the amount from Form 340, line 4.
                                                                    Line 38 -
Line 24 - Renewable Energy Production Tax Credit
                                                                    Subtract line 37 from line 36. Enter the difference.
Enter the amount from Form 343, Part V, line 26.
                                                                    Nonrefundable Tax Credits Claimed: The total amount of
Line 25 - Solar Liquid Fuel Credit                                  tax credits you claim cannot exceed the amount entered on
Enter the amount from Form 344, Part IV, line 22.                   line 38. In order for you to determine which tax credit(s) to
Line 26 - Credit for New Employment                                 claim and the amount to claim for a particular tax credit, you
Enter the amount from Form 345, Part VIII, line 39.                 must consider any limitations on the allowable amount of a
                                                                    particular tax credit and whether you may carry the unused
Line 27 – Additional Credit for Increased Research                  portion of a particular tax credit forward.
Activities for Basic Research Payments
                                                                    Line 39 - Enterprise Zone Credit
Enter the amount from Form 346, Part VII, line 31.
                                                                    Taxpayers located in a former enterprise zone prior to June
Line 28 - Credit for Qualified Health Insurance
                                                                    30, 2011, may qualify to claim a second or third year credit
Plans
                                                                    for qualified employment positions. See Form 304 for more
Enter the amount from Form 347, Part VI, line 20.                   information.
Line 29 - Credit for Contributions to Certified
                                                                    Line 40 - Environmental Technology Facility Credit
School Tuition Organization
                                                                    You may carry the unused portion of this tax credit forward
Enter the amount from Form 348, Part IV, line 18.                   for 15 succeeding taxable years.
Line 30 - Total Available Tax Credits                               The portion of the available credit amount from Part I, line
Add lines 1 through 29. Enter the total. This is the total          2, that you may claim is limited to 75% of the amount of tax
amount of all nonrefundable tax credits, except the family          entered on line 36. See Form 305 for details. Enter the
income tax credit, available for your use.                          amount claimed.
Part II: Application of Tax Credits and                             Line 41 - Military Reuse Zone Credit
Recapture                                                           You may carry the unused portion of this tax credit forward
                                                                    for 5 succeeding taxable years if the business remains in the
Complete Part II to figure any recapture. Also, complete            military reuse zone. You lose the carryover if the business
Part II to determine which tax credits you will claim and the       relocates outside of the military reuse zone. See Form 306
portion of the available tax credit amount from Part I that         for details. Enter the amount claimed.
you will claim for a particular tax credit.
                                                                    Line 42 - Recycling Equipment Credit
Line 31 -
                                                                    The recycling equipment credit allowable to individuals has
Enter the amount of tax from Form 140, line 19; or Form             been repealed. You may not take this credit for taxable
140PY, line 22; or Form 140NR, line 22; or Form 140X, line
26.                                                                 years beginning January 1, 2003 or later. However, the
                                                                    repeal did not affect any credit carryover that accrued prior
Line 32 -                                                           to the repeal. See Form 307 for details.
Enter the amount of tax from recapture of the environmental         The portion of the available credit carryover that you may
technology facility credit from Form 305, Part V, line 23.          claim is limited to the lesser of 25% of the amount of tax
Line 33 -                                                           entered on line 36 or $5,000. Enter the amount claimed.
Enter the amount of tax from recapture of the credits for           Line 43 - Credit for Increased Research Activities -
healthy forest enterprises from Form 332, Part XI, line 53          Individuals
and/or Part XII, line 59. If you have a recapture on both           The unused portion of this tax credit may be carried forward
Form 332, Part XI, line 53 and Form 332, Part XII, line 59,         for 15 succeeding taxable years. See Form 308-I for details.
add lines 53 and 59 and enter the total.                            Enter the amount claimed.
Line 34 -                                                           Line 44 - Credit for Taxes Paid to Another State or
Enter the amount of tax from recapture of the credit for            Country
renewable energy industry from Form 342, Part V, line 17.           There is no carryforward of the unused portion of this tax
Line 35 -                                                           credit. See Form 309 for details. Enter the amount claimed.
Add lines 32, 33 and 34. Enter the total here and on Form           Line 45 - Credit for Solar Energy Devices
140, line 20; or Form 140PY, line 23; or Form 140NR, line           You may carry the unused portion of this credit forward for
23; or Form 140X, line 27.                                          5 succeeding taxable years. See Form 310 for details. Enter
Line 36 -                                                           the amount claimed. Form 140NR filers, enter zero.
Add lines 31 and 35. Enter the total here.

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                                                                                                                   Arizona Form 301

Line 46 - Agricultural Water Conservation System                        Line 57 - Motion Picture Credits
Credit                                                                  Motion picture production companies that produce motion
You may carry the unused portion of this tax credit forward             pictures, commercials, music videos, or television series
for 5 succeeding taxable years. See Form 312 for details.               completely or partially in Arizona may claim a transferable
Enter the amount claimed.                                               income tax credit for production costs.
Line 47 - Pollution Control Credit
                                                                        To qualify, productions must have been preapproved by the
You may carry the unused portion of this credit forward for             Arizona Commerce Authority by December 31, 2010. See
5 succeeding taxable years. See Form 315 for details. Enter
                                                                        Form 334 for more information.
the amount claimed.
Line 48 - Credit for Solar Hot Water Heater Plumbing                    Line 58 - Credit for Solar Energy Devices -
Stub Outs and Electric Vehicle Recharge Outlets                         Commercial and Industrial Applications
You may carry the unused portion of this tax credit forward             You may carry the unused portion of this tax credit forward
for 5 succeeding taxable years. See Form 319 for details.               for 5 succeeding taxable years. See Form 336 for details.
Enter the amount claimed.                                               Enter the amount claimed.
Line 49 - Credit for Employment of TANF Recipients                      Line 59 - Credit for Investment in Qualified Small
                                                                        Businesses
You may carry the unused portion of this tax credit forward
for 5 succeeding taxable years. See Form 320 for details.               You may carry the unused portion of this tax credit forward
Enter the amount claimed.                                               for 3 succeeding taxable years. See Form 338 for details.
                                                                        Enter the amount claimed.
Line 50 - Credit for Contributions to Charities That
Provide Assistance to the Working Poor                                  Line 60 - Credit for Water Conservation Systems
You may carry the unused portion of this tax credit forward             For calendar year filers, 2011 was the last year to establish a
for 5 succeeding taxable years. To claim a current year credit or       new credit for a water conservation system. Fiscal year
a carryover credit, you must itemize deductions on the return           filers with an ending date after December 31, 2011, could
filed for the year in which you are claiming the credit. See            not establish a new credit in 2011.
Form 321 for details. Enter the amount claimed.                         Carryovers will be allowed for no more than 5 succeeding
Line 51 - Credit for Contributions Made or Fees                         taxable years. See Form 339 for details. Enter the amount
Paid to Public Schools                                                  claimed. “Form 140NR filers, enter zero.
You may carry the unused portion of this tax credit forward             Line 61 - Credit for Donations to the Military Family
for 5 succeeding taxable years. See Form 322 for details.               Relief Fund
Enter the amount claimed.                                               There is no carry forward for this credit. You must use this
Line 52 - Credit for Contributions to Private School                    credit on the tax return filed for the taxable year in which you
Tuition Organizations                                                   made your donation. The amount of the credit that you may
                                                                        claim is limited to the amount of your tax liability.
You may carry the unused portion of this tax credit forward
for 5 succeeding taxable years. See Form 323 for details.                See Form 340 for details. Enter the smaller of the amount
Enter the amount claimed.                                               entered on line 23 or on line 36.
Line 53 - Agricultural Pollution Control Equipment                      Line 62 - Renewable Energy Production Tax Credit
Credit                                                                  You may carry the unused portion of this tax credit forward
You may carry the unused portion of this tax credit forward             for 5 succeeding taxable years. See Form 343 for details.
for 5 succeeding taxable years. See Form 325 for details.               Enter the amount claimed.
Enter the amount claimed.                                               Line 63 - Solar Liquid Fuel Credit
Line 54 - Credit for Donation of School Site                            The unused portion of this credit may not be carry forward.
                                                                        See Form 344 for details. Enter the amount claimed.
You may carry the unused portion of this tax credit forward
for 5 succeeding taxable years. See Form 331 for details.               Line 64 - Credit for New Employment
Enter the amount claimed.                                               You may carry the unused portion of this tax credit forward
Line 55 - Credits for Healthy Forest Enterprises                        for 5 succeeding taxable years. See Form 345 for details.
                                                                        Enter the amount claimed.
You may carry the unused portion of this tax credit forward
for 5 succeeding taxable years. See Form 332 for details.               Line 65 - Additional Credit for Increased Research
Enter the amount claimed.                                               Activities for Basic Research Payments
                                                                        You may carry the unused portion of this tax credit forward
Line 56 - Credit for Employing National Guard
                                                                        for 5 succeeding taxable years. See Form 346 for details.
Members
                                                                        Enter the amount claimed.
You may carry the unused portion of this tax credit forward
for 5 succeeding taxable years. See Form 333 for details.
Enter the amount claimed.



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                                                                                                                          Arizona Form 301

Line 66 - Credit for Qualified Health Insurance                                Credit Carryover Worksheet
Plans                                                                          To figure how much of a credit carryover that you will have
You may carry the unused portion of this tax credit forward                    for next year, complete the carryover worksheet below.
for the next succeeding taxable year. See Form 347 for                         Keep the worksheet with your records and use the
details. Enter the amount claimed.                                             information to complete your 2013 return that you will file
Line 67 - Credit for Contributions to Certified                                in 2014.
School Tuition Organization                                                    If you have more than 4 credit types available, use your own
You may carry the unused portion of this tax credit forward                    worksheet. Make sure the additional worksheet has the
for 5 succeeding taxable years. See Form 348 for details.                      same information as this worksheet.
Enter the amount claimed.
Line 68 - Total Tax Credits Claimed
Add lines 39 through 67 and enter the total here. This amount
cannot exceed the amount entered on line 38. Enter the
amount from this line on Form 140, line 23; or Form 140PY,
line 26; or Form 140NR, line 25; or Form 140X, line 30.




                                                   Credit Carryover Worksheet
     Keep this worksheet with your records. Use this information to complete your 2013 credit forms that you will file in 2014.

                 (a)                              (b)                        (c)                  (d)                        (e)
            Credit Type                     Carryover?                 2012 Credit          Credit used            Carryover to 2013
                                                                                             for 2012

On lines 1 through 4 below, enter the   May the unused              On lines 1 through 4   On lines 1 through   For each line on which you
types of credits available to you for   credit for the type of      below, enter the       4 below, enter the   have entered an amount,
2012.                                   credit entered in           amount of each         amount of each       subtract the amount in
                                        column (a) be carried       credit available to    credit used for      column (d) from the amount
                                        forward? (See the           you for 2012. Take     2012. Take these     in column (c). This is the
                                        applicable         credit   these amounts from     amounts       from   amount of each credit that
                                        form for information        Form 301, lines 1      Form 301, lines 39   you may carryover to 2013,
                                        about     a     specific    through 29.            through 67.          providing the credit carryover
                                        credit.) Check either                                                   may be carried to 2013. Use
                                        yes or no.                                                              this figure when completing
                                        If the answer is no,                                                    the appropriate 2013 credit
                                        do not complete                                                         form(s).
                                        columns (c) through
                                        (e) for that line.

                                         YES            NO

1.                                                                                  .00                  .00                              .00

2.                                                                                  .00                  .00                              .00

3.                                                                                  .00                  .00                              .00

4.                                                                                  .00                  .00                              .00




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