Instructions For Arizona Form 120x - Arizona Amended Corporation Income Tax Return - 2011 Page 3
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7Arizona Form 120X
Environmental Technology Facility Credit. This tax
Credit for Donation of School Site. This tax credit is
credit is for costs incurred in constructing a qualified
for the donation of real property and improvements to
environmental technology manufacturing, producing, or
an Arizona school district or Arizona charter school for
processing facility as described in ARS § 41-1514.02.
use as a school or as a site for the construction of a
Complete Form 305 to claim this credit.
school. Complete Form 331 to claim this tax credit.
Military Reuse Zone Credit. This tax credit is for net
Credit for Healthy Forest Enterprises. This tax credit is
increases in employment of full-time employees
for net increases in qualified employment positions as a
working in a military reuse zone established under
healthy forest enterprise. Use Form 332 to claim this tax
Arizona law. Complete Form 306 to claim this credit.
credit.
Credit for Increased Research Activities. This tax
Credit for Employing National Guard Members. This
credit is for taxpayers who incur qualified research
credit is for an employer who has an employee that is a
expenses for research conducted in Arizona. The credit
member of the Arizona National Guard and the employee
applies to taxable years beginning from and after
was placed on active duty. Use Form 333 to claim this
December 31, 2000. A portion of the excess credit
tax credit.
claimed for taxable years beginning from and after
Motion Picture Credits. Motion picture production
December 31, 2009 may be refundable with approval
companies that produce motion pictures, commercials,
from the Arizona Commerce Authority (formerly the
music videos, or television series completely or
Arizona Department of Commerce). Be sure to include
partially in Arizona may claim a transferable income
only the nonrefundable portion on line 20. Complete
tax credit for production costs. To qualify, productions
Form 308 to claim this credit.
must have been preapproved by the Arizona Commerce
Authority (formerly, the Arizona Department of
Pollution Control Credit. This tax credit is for
Commerce) by December 31, 2010. Use Form 334 to
expenses incurred during the taxable year to purchase
claim this credit.
real or personal property used in the taxpayer's trade or
Credit for Corporate Contributions to School Tuition
business in Arizona to control or prevent pollution.
Organizations. This credit is for corporations who make
Complete Form 315 to claim this credit.
contributions to school tuition organizations which provide
Credit for Taxes Paid for Coal Consumed in
scholarships and tuition grants to children attending
Generating Electrical Power. This tax credit is for a
qualified nongovernmental schools. Use Form 335 to
percentage of the amount paid by the seller or purchaser
claim this credit.
as transaction privilege tax or use tax for coal sold to the
taxpayer that is consumed in the generation of electrical
Credit for Solar Energy Devices - Commercial and
power in Arizona. "Amount paid by the seller or
Industrial Applications. This credit is available to taxpayers
purchaser as transaction privilege tax or use tax" means
that install solar energy devices for commercial, industrial,
that the Arizona transaction privilege tax was passed
or any other nonresidential purpose in the taxpayer’s trade
through to the taxpayer by the seller as an added charge
or business located in Arizona. The taxpayer or an exempt
or that the seller collected the Arizona use tax from the
organization may transfer the credit to a third party that
taxpayer or that the taxpayer paid the Arizona use tax to
either financed, installed, or manufactured the qualifying
the department. Complete Form 318 to claim this credit.
solar energy device. Use Form 336 to figure this credit.
Credit for Solar Hot Water Heater Plumbing Stub
Credit for Water Conservation System Plumbing Stub
Outs and Electric Vehicle Recharge Outlets. This tax
Outs. This tax credit is for the installation of water
credit is for the installation of solar hot water heater
conservation system plumbing stub outs in houses or
plumbing stub outs and electric vehicle recharge outlets
dwelling units constructed by the taxpayer. The houses
in houses or dwelling units constructed by the taxpayer.
or dwelling units must be located in Arizona. Complete
The houses or dwelling units must be located in
Form 337 to claim this credit.
Arizona. Complete Form 319 to claim this credit.
Credit for Corporate Contributions to School
Credit for Employment of TANF Recipients. This
Tuition Organizations for Displaced Students or
tax credit is for net increases in qualified employment
Students With Disabilities. This tax credit is for
for recipients of temporary assistance for needy families
corporations who make contributions to school tuition
(TANF) who are residents of Arizona. Complete Form
organizations that provide scholarships and tuition
320 to claim this credit.
grants to qualifying children attending qualified
Agricultural Pollution Control Equipment Credit.
nongovernmental schools. Use Form 341 to claim this
This tax credit is for expenses incurred during the
credit.
taxable year to purchase tangible personal property that
Renewable Energy Production Tax Credit. This tax
is primarily used in the taxpayer’s business in Arizona
credit is for taxpayers that produce electricity using
to control or prevent agricultural pollution. Complete
qualified energy resources. Use Form 343 to claim this
Form 325 to claim this credit.
credit.
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