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ADOR 10128 (14)
For the calendar year 2014 or fiscal year beginning
MM D D D 2 0 1 4
MM D D D 2 0 Y Y
Name as shown on Form 99T, 120, 120A, 120S, or 120X
Nonrefundable Tax Credits Available
Enter total available nonrefundable tax credits.
1 Enterprise Zone Credit ..............................................................from Form 304 ►
2 Environmental Technology Facility Credit ..................................from Form 305 ►
3 Military Reuse Zone Credit ........................................................from Form 306 ►
4 Credit for Increased Research Activities....................................from Form 308 ►
5 Pollution Control Credit..............................................................from Form 315 ►
6 Credit for Taxes Paid for Coal Consumed in Generating
Electrical Power .........................................................................from Form 318 ►
7 Credit for Solar Hot Water Heater Plumbing Stub Outs and
Electric Vehicle Recharge Outlets .............................................from Form 319 ►
8 Credit for Employment of TANF Recipients ...............................from Form 320 ►
9 Agricultural Pollution Control Equipment Credit ........................from Form 325 ►
10 Credit for Donation of School Site .............................................from Form 331 ► 10
11 Credits for Healthy Forest Enterprises ......................................from Form 332 ► 11
12 Credit for Employing National Guard Members .........................from Form 333 ► 12
13 Motion Picture Credits ...............................................................from Form 334 ► 13
14 Credit for Corporate Contributions to
School Tuition Organizations .....................................................from Form 335 ► 14
15 Credit for Solar Energy Devices – Commercial and
Industrial Applications ................................................................from Form 336 ► 15
16 Credit for Water Conservation System Plumbing Stub Outs .....from Form 337 ► 16
17 Credit for Corporate Contributions to School Tuition Organizations
for Displaced Students or Students With Disabilities ......................from Form 341 ► 17
18 Renewable Energy Production Tax Credit .................................from Form 343 ► 18
19 Solar Liquid Fuel Credit .............................................................from Form 344 ► 19
20 Credit for New Employment.......................................................from Form 345 ► 20
21 Additional Credit for Increased Research Activities for
Basic Research Payments ........................................................from Form 346 ► 21
22 Credit for Qualified Health Insurance Plans ..............................from Form 347 ► 22
23 Credit for Renewable Energy Investment and Production for
Self-Consumption by Manufacturers .........................................from Form 351 ► 23
24 Total available nonrefundable tax credits: Add lines 1 through 23 ............................................................................... 24
Include with the taxpayer’s return.
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AZ Form 300 (2014)
Name (as shown on page 1)
Application of Nonrefundable Tax Credits and Recapture
Enter tax, recapture tax, and tax credits used this taxable year.
25 Tax from Form 99T, line 6; or Form 120, line 16; or Form 120A, line 8; or Form 120S, line 12;
or Form 120X, line 16(c) ..................................................................................................................................................... 25
26 Tax from recapture of environmental technology facility credit
from Form 305, Part 5, line 23 ................................................................................................ 26
27 Tax from recapture of credits for healthy forest enterprises from Form 332.
See instructions ...................................................................................................................... 27
28 Tax from recapture of credit for renewable energy industry
from Form 342, Part 5, line 17 ................................................................................................ 28
29 Tax from recapture of credit for qualified facilities from Form 349, Part 5, line 17.................. 29
30 Tax from recapture of credit for renewable energy investment and production for
self-consumption by manfacturers from Form 351, Part 5, line 25(c)..................................... 30
31 Recapture total: Add lines 26 through 30. Enter total here and on Form 99T, line 7; or
Form 120, line 17; or Form 120A, line 9; or Form 120S, line 13; or Form 120X, line 17(c).... 31
32 Subtotal of tax: Add lines 25 and 31 .................................................................................................................................. 32
Nonrefundable Tax Credits Used This Taxable Year
Enter amount of credits actually used from Part 1.
33 Enterprise Zone Credit ...............................................................................from Form 304 ►
34 Environmental Technology Facility Credit –
cannot exceed 75% of line 32. See instructions ........................................from Form 305 ►
35 Military Reuse Zone Credit .........................................................................from Form 306 ►
36 Credit for Increased Research Activities: See the instructions for
Form 308 for computing limitation ..............................................................from Form 308 ►
37 Pollution Control Credit...............................................................................from Form 315 ►
38 Credit for Taxes Paid for Coal Consumed in
Generating Electrical Power .......................................................................from Form 318 ►
39 Credit for Solar Hot Water Heater Plumbing Stub Outs and
Electric Vehicle Recharge Outlets ..............................................................from Form 319 ►
40 Credit for Employment of TANF Recipients ................................................from Form 320 ►
41 Agricultural Pollution Control Equipment Credit .........................................from Form 325 ►
42 Credit for Donation of School Site ..............................................................from Form 331 ►
43 Credits for Healthy Forest Enterprises .......................................................from Form 332 ►
44 Credit for Employing National Guard Members ..........................................from Form 333 ►
45 Motion Picture Credits ................................................................................from Form 334 ►
46 Credit for Corporate Contributions to School Tuition Organizations ...........from Form 335 ►
47 Credit for Solar Energy Devices – Commercial and
Industrial Applications .................................................................................from Form 336 ►
48 Credit for Water Conservation System Plumbing Stub Outs ......................from Form 337 ►
49 Credit for Corporate Contributions to School Tuition Organizations for
Displaced Students or Students With Disabilities .......................................from Form 341 ►
50 Renewable Energy Production Tax Credit ..................................................from Form 343 ►
51 Solar Liquid Fuel Credit ..............................................................................from Form 344 ►
52 Credit for New Employment........................................................................from Form 345 ►
53 Additional Credit for Increased Research Activities for
Basic Research Payments .........................................................................from Form 346 ►
54 Credit for Qualified Health Insurance Plans ...............................................from Form 347 ►
55 Credit for Renewable Energy Investment and Production for
Self-Consumption by Manufacturers ..........................................................from Form 351 ►
Total available nonrefundable tax credits: Add lines 33 through 55. Total cannot be more than line 32.
Enter total here and on Form 99T, line 9; or Form 120, line 19; or Form 120A, line 11; or Form 120S, line 15;
or Form 120X, line 19(c) ..................................................................................................................................................... 56
2014 Nonrefundable Corporate Tax Credits and Recapture
Obtain additional information or assistance by calling one of
Obtain tax rulings, tax procedures, tax forms and instructions,
and other tax information by accessing the department's
website at www.azdor.gov.
Form 300 may only be used by corporate taxpayers or
exempt organizations with unrelated business taxable
income (UBTI). Individual taxpayers must use Arizona
Form 301 to claim tax credits.
Corporate taxpayers and exempt organizations with UBTI use
this form to summarize their total available nonrefundable tax
credits, to determine the application of the available
nonrefundable tax credits, and to calculate their tax liability
related to recapture of tax credits.
The credits are available to an exempt organization that is
NOTE: You must include Form 300 and the corresponding
credit forms on which you computed your credit (s) with
Enter the taxpayer name and employer identification number
as shown on Arizona Form 99T, 120, 120A, 120S, or 120X.
Indicate the period covered by the taxable year.
UBTI, or an S corporation is the employer identification
number. Taxpayers that fail to include their TIN may be
Part 1 - Nonrefundable Tax Credits Available
Complete Part 1 to determine the total amount of available
nonrefundable tax credits. The available tax credit amount for
a particular credit is the total of the current taxable year's
credit and any available unused credit carryovers from prior
taxable years. On lines 1 through 23, enter the available tax
credit amount for each of the credits listed.
Line 1 - Enterprise Zone Credit
Column (a): Do not enter an amount here.
Column (b): Enter the amount from Form 304, line 7.
Column (c): Enter the amount from column (b).
Line 2 - Environmental Technology Facility Credit
Column (a): Enter the amount from Form 305, line 40.
Column (b): Enter the amount from Form 305, line 41.
Column (c): Enter the amount from Form 305, line 42.
Line 3 - Military Reuse Zone Credit
Column (a): Enter the sum of lines 41 and 42 from Form 306.
Column (b): Enter the amount from Form 306, line 43.
Column (c): Enter the amount from Form 306, line 44.
Line 4 - Credit for Increased Research Activities
If you are claiming a refund of 75% of current year's excess
Column (a): Enter the amount from Form 308, line 42(c).
Column (b): Enter zero. No carry forward of any amount is
allowed from the year of the refund.
Column (c): Enter the amount from column (a).
If you are NOT claiming a refund of 75% of current year's
Column (a): Enter the amount from Form 308, line 66.
Column (b): Enter the sum of lines 67 and 68 on Form 308.
Column (c): Enter the amount from Form 308, line 69.
Line 5 - Pollution Control Credit
Column (a): Enter the amount from Form 315, line 30.
Column (b): Enter the amount from Form 315, line 31.
Column (c): Enter the amount from Form 315, line 32.
Line 6 - Credit for Taxes Paid for Coal Consumed in
Column (a): Enter the amount from Form 318, line 12.
Column (b): Enter the amount from Form 318, line 13.
Column (c): Enter the amount from Form 318, line 14.
Line 7 - Credit for Solar Hot Water Heater Plumbing
Stub Outs and Electric Vehicle Recharge Outlets
Column (a): Enter the sum of lines 30 and 31 from Form 319.
Column (b): Enter the sum of lines 32 and 33 from Form 319
Column (c): Enter the amount from Form 319, line 34.
Line 8 - Credit for Employment of TANF Recipients
Column (a): Enter the amount from Form 320, line 30.
Column (b): Enter the amount from Form 320, line 31.
Column (c): Enter the amount from Form 320, line 32.
Line 9 - Agricultural Pollution Control Equipment
Column (a): Enter the amount from Form 325, line 30.
Column (b): Enter the amount from Form 325, line 31.
Column (c): Enter the amount from Form 325, line 32.
Line 10 - Credit for Donation of School Site
Column (a): Enter the amount from Form 331, line 24.
Column (b): Enter the amount from Form 331, line 25.
Column (c): Enter the amount from Form 331, line 26.
Line 11 - Credits for Healthy Forest Enterprises
Column (a): Enter the sum of lines 72 and 73 from Form 332.
Column (b): Enter the sum of lines 74 and 75 from Form 332.
Column (c): Enter the amount from Form 332, line 76.
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Line 12 - Credit for Employing National Guard
Column (a): Enter the amount from Form 333, line 20.
Column (b): Enter the amount from Form 333, line 21.
Column (c): Enter the amount from Form 333, line 22.
Line 13 - Motion Picture Credits
Column (b): Enter the amount from Form 334, line 21.
Line 14 - Credit for Corporate Contributions to
Column (a): Enter the amount from Form 335, line 21.
Column (b): Enter the amount from Form 335, line 22.
Column (c): Enter the amount from Form 335, line 23.
Line 15 - Credit for Solar Energy Devices -
Column (a): Enter the amount from Form 336, line 44.
Column (b): Enter the amount from Form 336, line 45.
Column (c): Enter the amount from Form 336, line 46.
Line 16 - Credit for Water Conservation System
Column (b): Enter the amount from Form 337, line 4.
Line 17 - Credit for Corporate Contributions to
School Tuition Organizations for Displaced Students
or Students With Disabilities
Column (a): Enter the amount from Form 341, line 21.
Column (b): Enter the amount from Form 341, line 22.
Column (c): Enter the amount from Form 341, line 23.
Line 18 - Renewable Energy Production Tax Credit
Column (a): Enter the amount from Form 343, line 24.
Column (b): Enter the amount from Form 343, line 25.
Column (c): Enter the amount from Form 343, line 26.
Line 19 - Solar Liquid Fuel Credit
Column (a): Enter the amount from Form 344, line 22.
Column (b): Do not enter an amount here.
Line 20 - Credit for New Employment
Column (a): Enter the amount from Form 345, line 40.
Column (b): Enter the amount from Form 345, line 41.
Column (c): Enter the amount from Form 345, line 42.
Line 21 - Additional Credit for Increased Research
Column (a): Enter the amount from Form 346, line 29.
Column (b): Enter the amount from Form 346, line 30.
Column (c): Enter the amount from Form 346, line 31.
Line 22 - Credit for Qualified Health Insurance Plans
Column (a): Enter the amount from Form 347, line 18.
Column (b): Enter the amount from Form 347, line 19.
Column (c): Enter the amount from Form 347, line 20.
Line 23 - Credit for Renewable Energy Investment
and Production for Self-consumption by
Column (a): Enter the amount from Form 351, line 32.
Column (b): Enter the amount from Form 351, line 33.
Column (c): Enter the amount from Form 351, line 34.
Line 24 - Total Available Nonrefundable Tax Credits
Add lines 1 through 23. Enter the total. This is the total
amount of all nonrefundable tax credits available for use by
Part 2 - Application of Nonrefundable Tax
Credits and Recapture
Complete Part 2 to figure any recapture. Also complete Part 2
to determine which tax credits you will use and the portion of
the available tax credit amount from Part 1 that you will use
for a particular tax credit.
Note for a partner in a partnership: Partnerships with
corporate partners or exempt organization partners with
UBTI must notify those partners if a credit that the
partnership passed through must be recaptured. The partnership
should provide the amount of recapture to its partners. Each
relevant credit form has a section devoted to this purpose.
The partner must then include any of these recapture amounts
in the amount of recapture it computes on Form 300.
Note for an exempt organization that is a shareholder in
an S corporation: S corporations with exempt organization
shareholders must notify those shareholders if a credit that
the S corporation passed through must be recaptured. The
S corporation should provide the amount of recapture to its
shareholders. Each relevant credit form has a section devoted
to this purpose. The exempt organization shareholder with
UBTI must then include any of these recapture amounts in
the amount of recapture it computes on Form 300.
Enter the amount of tax as follows:
If you filed Form: See page: Line number:
16, column (c)
Enter the amount of tax from recapture of the environmental
technology facility credit on Form 305, Part 5, line 23.
Line 27 -
Enter the total amount of tax from recapture of the credits for
healthy forest enterprises from Form 332, Part 11, line 53 and
from Form 332, Part 12, line 59; or use the following
workseet to calculate the amount to enter on Form 300, line
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Healthy Forest Recapture Tax Worksheet
1. Enter the tax from recapture of the
employment credit from Form 332, Part
11, line 53.
2. Enter the tax from recapture of the
training credit from Form 332, Part 12,
3. Add the amounts on line 1 and line 2.
Enter the total here and on Form 300,
Line 28 -
Enter the amount of tax from recapture of the credit for
renewable energy industry from Form 342, Part 5, line 17.
qualified facilities from Form 349, Part 5, line 17.
renewable energy investment and production for self-
consumption by manufacturers from Form 351, Part 5, line
Add lines 26 through 30. Enter the total here and on your
income tax form, as follows:
17, column (c)
Line 32 -
Add lines 25 and 31. Enter the total. This is the maximum
amount to which the total amount of nonrefundable tax
credits used by the taxpayer may be applied.
Nonrefundable Tax Credits Used This Taxable Year: The
total amount of nonrefundable tax credits used by the
taxpayer cannot exceed the amount entered on line 32. In
order for the taxpayer to determine which tax credit(s) to
claim and the amount to claim for a particular tax credit, the
taxpayer must consider any limitations on the allowable
amount of a particular tax credit and whether the unused
portion of a particular tax credit may be carried forward.
Line 33 - Enterprise Zone Credit
This credit has been repealed and is in the carryforward
period. The unused portion of this tax credit may be carried
forward for up to five succeeding taxable years, provided the
business remains in the former enterprise zone. If the
business relocates outside of the former enterprise zone, the
carryover of the tax credit is lost. Enter the amount used.
Line 34 - Environmental Technology Facility Credit
The unused portion of this tax credit may be carried forward
for 15 succeeding taxable years. If the taxpayer is subject to
the tax related to recapture of this tax credit for the facility,
the carryover of the tax credit is reduced by the percentages
listed in Form 305 instructions.
The portion of the available credit amount from Form 300,
Part 1, line 2 that may be used by the taxpayer is limited to
75% of the amount of tax entered on line 32. Enter the
Line 35 - Military Reuse Zone Credit
for five succeeding taxable years if the business remains in
the military reuse zone. If the business relocates outside of
the military reuse zone, the carryover of the tax credit is lost.
Enter the amount used.
Line 36 - Credit for Increased Research Activities
for 15 succeeding taxable years. Effective for taxable years
beginning from and after December 31, 2000, the unused
portion of the conversion credit carryover may be carried
forward for 15 succeeding taxable years from the taxable year
in which the excess qualified research expenses were
incurred. Enter the total amount used.
NOTE: If you qualify for and are claiming a 75% refund of
your excess credit for the current year, enter the
nonrefundable portion of the credit here (from Form 308,
Part 6, line 42c). Enter the refundable portion of the credit
(the amount from Form 308, Part 6, line 46) on Form 99T,
line 12; or Form 120, line 22; or Form 120A, line 14; or
Form 120S, line 18; or Form 120X, line 22. Carry forwards
from previous years of the credit for increased research
activities will carryover to the following year, provided the
credit is within the 15 year carry forward period.
Line 37 - Pollution Control Credit
for five succeeding taxable years. Enter the amount used.
Line 38 - Credit for Taxes Paid for Coal Consumed
in Generating Electrical Power
Line 39 - Credit for Solar Hot Water Heater Plumbing
Line 40 - Credit for Employment of TANF Recipients
Line 41 - Agricultural Pollution Control Equipment
Line 42 - Credit for Donation of School Site
Line 43 - Credits for Healthy Forest Enterprises
The unused portion of these tax credits may be carried
forward for five succeeding taxable years. Enter the amount
Line 44 - Credit for Employing National Guard
Line 45 - Motion Picture Credits
forward for up to two more succeeding taxable years. Enter
Line 46 - Credit for Corporate Contributions to
Line 47 - Credit for Solar Energy Devices -
Line 48 - Credit for Water Conservation System
This credit has expired and is in the carry forward period.
for up to two more succeeding taxable years. Enter the
Line 49 - Credit for Corporate Contributions to
Line 50 - Renewable Energy Production Tax Credit
Line 51 - Solar Liquid Fuel Credit
The unused portion of this tax credit may not be carried
forward. Enter the amount used.
Line 52 - Credit for New Employment
Line 53 - Additional Credit for Increased Research
Line 54 - Credit for Qualified Health Insurance Plans
for three succeeding taxable years. Enter the amount used.
Line 55 - Credit for Renewable Energy Investment
and Production for Self-consumption for
Line 56 - Total Nonrefundable Tax Credits Used
Add lines 33 through 55. Enter the total. This amount cannot
exceed the amount entered on line 32. Enter the amount from
this line on your income tax form, as follows:
19, column (c)
ADOR 10127 (14)
Nonrefundable Individual Tax Credits Available
Enter total available tax credits.
1 Enterprise Zone Credit .................................................................. Form 304 ►
2 Environmental Technology Facility Credit ...................................... Form 305 ►
3 Military Reuse Zone Credit ............................................................ Form 306 ►
4 Recycling Equipment Credit .......................................................... Form 307 ►
5 Credit for Increased Research Activities – Individuals................. Form 308-I ►
6 Credit for Taxes Paid to Another State or Country ......................... Form 309 ►
7 Credit for Solar Energy Devices .................................................... Form 310 ►
8 Agricultural Water Conservation System Credit ............................ Form 312 ►
9 Pollution Control Credit.................................................................. Form 315 ►
10 Credit for Solar Hot Water Heater Plumbing Stub Outs and
Electric Vehicle Recharge Outlets ................................................. Form 319 ►
11 Credit for Employment of TANF Recipients ................................... Form 320 ►
12 Credit for Contributions to Qualifying Charitable Organizations .... Form 321 ►
13 Credit for Contributions Made or Fees Paid to Public Schools...... Form 322 ►
14 Credit for Contributions to Private School Tuition Organizations... Form 323 ►
15 Agricultural Pollution Control Equipment Credit ............................ Form 325 ►
16 Credit for Donation of School Site ................................................. Form 331 ►
17 Credits for Healthy Forest Enterprises .......................................... Form 332 ►
18 Credit for Employing National Guard Members ............................. Form 333 ►
19 Motion Picture Credits ................................................................... Form 334 ►
20 Credit for Solar Energy Devices – Commercial and
Industrial Applications .................................................................... Form 336 ►
21 Credit for Investment in Qualified Small Businesses ..................... Form 338 ►
22 Credit for Water Conservation Systems ........................................ Form 339 ►
23 Credit for Donations to the Military Family Relief Fund ................. Form 340 ►
24 Renewable Energy Production Tax Credit ..................................... Form 343 ►
25 Solar Liquid Fuel Credit ................................................................. Form 344 ►
26 Credit for New Employment........................................................... Form 345 ►
27 Additional Credit for Increased Research Activities for
Basic Research Payments ............................................................ Form 346 ►
28 Credit for Qualified Health Insurance Plans .................................. Form 347 ►
29 Credit for Contributions to Certified School Tuition Organization
(for contributions that exceed the allowable credit on Arizona Form 323)
... Form 348 ►
30 Credit for Renewable Energy Investment and Production for
Self-Consumption by Manufacturers ............................................. Form 351 ►
31 Total available nonrefundable tax credits: Add lines 1 through 30 .................................................................................. 31
You must include Form 301 and the corresponding credit forms on which you
computed your credit(s) with your individual income tax return.
Your Name as shown on Form 140, 140PY, 140NR or 140X
Spouse’s Name as shown on Form 140, 140PY, 140NR or 140X (if a joint return)
AZ Form 301 (2014)
Application of Tax Credits and Recapture
32 Tax from Form 140, line 46; or Form 140PY, line 59; or Form 140NR, line 56; or Form 140X, line 31 .................................
33 Tax from recapture of Environmental Technology Facility Credit from
Form 305, Part 5, line 23 ............................................................................................................. 33
34 Tax from recapture of Credits for Healthy Forest Enterprises from
Form 332, Part 11, line 53, and Part 12, line 59 .......................................................................... 34
35 Tax from recapture of Credit for Renewable Energy Industry from
Form 342, Part 5, line 17 ............................................................................................................. 35
36 Tax from recapture of Credit for Qualified Facilities from Form 349, Part 5, line 17 .................... 36
37 Tax from recapture of Credit for Renewable Energy Investment and Production for
Self-Consumption by Manufacturers from Form 351, Part 5, line 25c......................................... 37
38 Recapture Total: Add lines 33, 34, 35, 36, and 37. Enter here and on Form 140, line 47; or
Form 140PY, line 60; or Form 140NR, line 57; or Form 140X, line 32 .................................................................................. 38
39 Subtotal: Add lines 32 and 38 ............................................................................................................................................... 39
40 Family Income Tax Credit from Form 140, line 49; or Form 140PY, line 62; or Form 140X, line 34 ...................................... 40
41 Subtract line 40 from line 39. Enter the difference. If less than zero, enter “zero” .............................................................. 41
42 Enterprise Zone Credit ..........................................................................................Form 304 ► 42
43 Environmental Technology Facility Credit (not to exceed 75% of line 39) .............Form 305 ► 43
44 Military Reuse Zone Credit ....................................................................................Form 306 ► 44
45 Recycling Equipment Credit (not to exceed the lesser of 25% of
line 39 or $5,000)...................................................................................................Form 307 ► 45
46 Credit for Increased Research Activities – Individuals.........................................Form 308-I ► 46
47 Credit for Taxes Paid to Another State or Country .................................................Form 309 ► 47
48 Credit for Solar Energy Devices ............................................................................Form 310 ► 48
49 Agricultural Water Conservation System Credit ....................................................Form 312 ► 49
50 Pollution Control Credit .........................................................................................Form 315 ► 50
51 Credit for Solar Hot Water Heater Plumbing Stub Outs and
Electric Vehicle Recharge Outlets .........................................................................Form 319 ► 51
52 Credit for Employment of TANF Recipients ...........................................................Form 320 ► 52
53 Credit for Contributions to Qualifying Charitable Organizations ............................Form 321 ► 53
54 Credit for Contributions Made or Fees Paid to Public Schools..............................Form 322 ► 54
55 Credit for Contributions to Private School Tuition Organizations...........................Form 323 ► 55
56 Agricultural Pollution Control Equipment Credit ....................................................Form 325 ► 56
57 Credit for Donation of School Site .........................................................................Form 331 ► 57
58 Credits for Healthy Forest Enterprises ..................................................................Form 332 ► 58
59 Credit for Employing National Guard Members .....................................................Form 333 ► 59
60 Motion Picture Credits ...........................................................................................Form 334 ► 60
61 Credit for Solar Energy Devices – Commercial and Industrial Applications ..........Form 336 ► 61
62 Credit for Investment in Qualified Small Businesses .............................................Form 338 ► 62
63 Credit for Water Conservation Systems ................................................................Form 339 ► 63
64 Credit for Donations to the Military Family Relief Fund: Enter the smaller of
Form 301, Part 1, line 23 or Part 2, line 39............................................................Form 340 ► 64
65 Renewable Energy Production Tax Credit .............................................................Form 343 ► 65
66 Solar Liquid Fuel Credit .........................................................................................Form 344 ► 66
67 Credit for New Employment...................................................................................Form 345 ► 67
68 Additional Credit for Increased Research Activities for
Basic Research Payments ....................................................................................Form 346 ► 68
69 Credit for Qualified Health Insurance Plans ..........................................................Form 347 ► 69
70 Credit for Contributions to Certified School Tuition Organization
(for contributions that exceed the maximum allowable credit on Arizona Form 323) ...Form 348 ► ► 70
71 Credit for Renewable Energy Investment and Production for
Self-Consumption by Manufacturers .....................................................................Form 351 ► 71
72 Total Tax Credits Used: Add lines 42 through 71. Total cannot be more than line 41.
Enter this amount on Form 140, line 50; or Form 140PY, line 63; or Form 140NR, line 59; or Form 140X, line 35 .............. 72
2014 Nonrefundable Individual
information, go to the department’s website at www.azdor.gov.
You must complete and include Form 301 with your income
tax return to claim nonrefundable tax credits unless you meet
one of the exceptions listed under “When Form 301 is Not
Required.” Use this form to:
Summarize your total available nonrefundable tax credits.
Determine the application of the available tax credits.
Summarize your tax liability related to recapture of tax
Claim any available credit carryover.
When Form 301 is Not Required
You are not required to complete and include Form 301 to
your tax return to only claim any of the following credits.
Family Income Tax Credit (from the worksheet in your
income tax form instructions)
Property Tax Credit (Arizona Form 140PTC)
Excise Tax Credit (from the worksheet in your income
tax form instructions)
The refundable portion of the Increased Research
Activities Credit (Arizona Form 308-I);
The Renewable Energy Industry Credit ( Arizona Form
342); and/or
The credit for Qualified Facilities (Arizona Form 349).
The TIN for an individual is the taxpayer's SSN or an Internal
Revenue Service (IRS) individual taxpayer identification
number (ITIN). Taxpayers that fail to include their
identification number may be subject to a penalty.
Part 1: Nonrefundable Individual Tax
nonrefundable tax credits. The available tax credit amount
for a particular credit is the total of the current taxable year's
credit and any unused credit carryovers available from prior
On lines 1 through 30 complete columns (a), (b) and (c) for
each of the following credits available to you this taxable
Column (a): Enter the sum of lines 41 and 42 from Form
Line 4 - Recycling Equipment Credit
Column (b): Enter the amount from Form 307, line 5.
Line 5 - Credit for Increased Research Activities -
If you are claiming a refund of 75% of current year’s excess
Column (a): Enter the amount from Form 308-I, line 27(c).
If you are not claiming a refund of 75% of current year’s
Column (a): Enter the amount from Form 308-I, line 51.
Column (b): Enter the sum of lines 52 and 53 from Form
308-I, line.
Column (c): Enter the amount from Form 308-I, line 54.
Line 6 - Credit for Taxes Paid to Another State or
Column (a): Enter the amount from Form 309, line 17.
Line 7 - Credit for Solar Energy Devices
Column (a): Enter the amount from Form 310, line 16.
Column (b): Enter the amount from Form 310, line 17.
Column (c): Enter the amount from Form 310, line 18.
Line 8 - Agricultural Water Conservation System
Column (a): Enter the amount from Form 312, line 21.
Column (b): Enter the amount from Form 312, line 22.
Column (c): Enter the amount from Form 312, line 23.
Line 9 - Pollution Control Credit
Line 10 - Credit for Solar Hot Water Heater Plumbing
Column (a): Enter the sum of lines 30 and 31 from Form
Column (b): Enter the sum of lines 32 and 33 from Form
Line 11 - Credit for Employment of TANF Recipients
Line 12 - Credit for Contributions to Qualifying
Column (a): Enter the amount from Form 321, line 15.
Column (b): Enter the amount from Form 321, line 16.
Column (c): Enter the amount from Form 321, line 17.
Line 13 - Credit for Contributions Made or Fees
Paid to Public Schools
Column (a): Enter the amount from Form 322, line 13.
Column (b): Enter the amount from Form 322, line 14.
Column (c): Enter the amount from Form 322, line 15.
Line 14 - Credit for Contributions to Private School
Column (a): Enter the amount from Form 323, line 12.
Column (b): Enter the amount from Form 323, line 13.
Column (c): Enter the amount from Form 323, line 14.
Line 15 - Agricultural Pollution Control Equipment
Line 16 - Credit for Donation of School Site
Line 17 - Credits for Healthy Forest Enterprises
Column (a): Enter the sum of lines 72 and 73 from Form
Column (b): Enter the sum of lines 74 and 75 from Form
Line 18 - Credit for Employing National Guard Members
Line 19 - Motion Picture Credits
Line 20 - Credit for Solar Energy Devices -
Line 21 - Credit for Investment in Qualified Small
Column (a): Enter the amount from Form 338, line 12.
Column (b): Enter the amount from Form 338, line 13.
Column (c): Enter the amount from Form 338, line 14.
Line 22 - Credit for Water Conservation Systems
Column (b): Enter the amount from Form 339, line 4.
Line 23 - Credit for Donations to the Military Family
Column (a): Enter the amount from Form 340, line 4.
Line 24 - Renewable Energy Production Tax Credit
Line 25 - Solar Liquid Fuel Credit
Line 26 - Credit for New Employment
Line 27 - Additional Credit for Increased Research
n (a): Enter the amount from Form 346, line 29.
Line 28 - Credit for Qualified Health Insurance