INSTRUCTIONS: ARIZONA CREDIT FOR TAXES PAID TO ANOTHER STATE FOR ARIZONA RESIDENTS WHO ARE ALSO CONSIDERED TO BE A STATUTORY RESIDENT OF ANOTHER STATE INSTRUCTIONS (Form 309-D) Arizona residents who are also classified as statutory residents of another state file a form 309-D to claim credit for taxes paid to that other state. This article discusses the instructions for form 309-D. Both the form and the instructions can be found on the website of the Arizona Department of Revenue. Arizona Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State Instructions 309-D Step 1: The left column of the first page contains phone numbers for additional completion assistance, information about who should complete form 309-D, and the beginning of an explanation of the form's purposes. Arizona Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State Instructions 309-D Step 2: The right column of the first page concludes the explanation about the form's purpose, explains how to apply credit, and begins providing instructions for completing the top of the form. Arizona Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State Instructions 309-D Step 3: The left column of the second page provides instructions concerning computation of income sourced to the other state subject to taxation by both states, as well as information about the schedule of income allocation. Arizona Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State Instructions 309-D Step 4: The right column of the second page contains instructions for completing lines 1 through 3. The bottom chart of the second page, which continues onto the third page, provides an example of how to complete the schedule of income allocation and lines 1 through 3. Arizona Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State Instructions 309-D Step 5: The left column of the fourth page contains instructions for completing lines 4 through 17. The right column of the fourth page contains instructions for completing lines 18 through 31. The last page contains a full list of state abbreviations.