INSTRUCTIONS: ARIZONA SUBTRACTION FOR ENERGY EFFICIENT RESIDENCES (Form 141AZ EER)

A form 141AZ EER was formerly used in Arizona to claim a subtraction for energy efficient residences by estates or trusts. This document was last issued in 2010 and can still be obtained from the website of the Arizona Department of Revenue.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 1: If not filing for the calendar year printed on the on the form, enter the beginning and ending dates of your fiscal year.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 2: Enter the name of the estate or trust as shown on Arizona form 141AZ and its employer identification number.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 3: On line 1, enter the number of new energy efficient residences sold by the trust or estate during the taxable year.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 4: On line 2, enter the number of new energy efficient residences for which the trust or estate transferred the subtraction during the taxable year.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 5: Subtract line 2 from line 1. Enter the resulting difference on line 3.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 6: On line 4, enter the number of qualified new energy efficient residences transferred to the trust or estate as transferees during the taxable year.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 7: Add lines 3 and 4. Enter the resulting sum on line 5.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 8: On line 6, enter the allowable subtraction for all new energy efficient residences sold by the trust or estate during the taxable year.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 9: On line 7, enter the amount of the figure on line 6 transferred to buyers during the taxable year.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 10: Subtract line 7 from line 6. Enter the resulting difference on line 8.

Arizona Subtraction For Energy Efficient Residences 141AZ EER Step 11: On line 9, enter the allowable subtraction for all new energy efficient residences transferred to the trust or estate during the taxable year. Add lines 8 and 9 and enter the resulting sum on line 10.