Form 313 (1998) Page 4
46 The S corporation has made an irrevocable election for the taxable year ending
, 19
, to:
S Corporations
(CHECK ONLY ONE BOX)
Only -
Special S
1 Claim the alternative fuel vehicle and fueling station credit as shown on Part II, line 45 (for the taxable year mentioned above);
Corporation
Election and
OR
Shareholder's
Share of Credit
2 Pass the credit as shown on Part II, line 45 (for the taxable year mentioned above) through to its shareholders.
Signature
Title
Date
Complete Form 313 through line 46. Then, if passing the credit through to the shareholders, complete lines 47 through 49
separately for each shareholder. Furnish each shareholder with a copy of the completed Form 313.
47 Name of shareholder
48 Shareholder's TIN
49 Shareholder's share of the amount on Part II, line 45.
Complete Form 313 through line 45. Then complete lines 50 through 52 separately for each partner. Furnish each
Partnerships
partner with a copy of the completed Form 313.
Only -
Partner's
50 Name of partner
Share of Credit
51 Partner's TIN
52 Partner's share of the amount on Part II, line 45.
Available Credit
Carryover
(a)
(b)
(c)
(d)
(e)
(f)
Carryover credit from
taxable year ending
53
Original credit amount
54
Amount previously used
55
Available carryover -
subtract line 55
56
from line 54
Total available carryover
57
58 Current year's credit. Individuals, corporations and S corporations - enter the amount from line 45. S corporation
Total
shareholders - enter the amount from line 49. Partners of a partnership - enter the amount from line 52 ....................
58
Available
Credit
59 Available carryover from line 57, column (f) ..................................................................................................................
59
60 Total available credit. Add line 58 and line 59. Enter the total ......................................................................................
60
Individuals - enter the total available credit on Arizona Form 301, Part I, line 9.
Corporations (including S corporations that elected to take the credit) - enter the total available credit on
Arizona Form 300, Part I, line 9.
ADOR 06-0072 (98)