INSTRUCTIONS: ARIZONA PART-YEAR RESIDENT CREDIT FOR TAXES PAID TO ANOTHER STATE OR COUNTRY (Form 309-PY)

Arizona part-year residents owing tax to the state can receive credit for taxes paid to another state or country by filing a form 309-PY. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 1: If not filing for the calendar year pre-printed on the form, enter the beginning and ending dates of your fiscal year.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 2: Enter your name as it appears on form 140PY or 140X, as well as your Social Security number. If filing jointly with your spouse, provide their name and Social Security number as well.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 3: If claiming credit for taxes paid to another state, enter its two letter abbreviation where indicated. If claiming credit for taxes paid to another country, enter that country's name where indicated.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 4: Enter a description of your income items and the amount of income associated with each on lines 1a through 1d.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 5: Add the values of lines 1a through 1d. Enter the resulting sum on line 2.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 6: Follow the instructions on lines 3 through 12 to compute the portion of your out-of-state income taxable to Arizona.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 7: Follow the instructions on lines 13 through 23 to compute the Arizona portion of your income taxable by both Arizona and the other state or country.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 8: Enter your name and Social Security number at the top of the second page.

Arizona Part-Year Resident Credit For Taxes Paid To Another State Or Country 309-PY Step 9: Complete lines 24 through 31 as directed to calculate the size of your credit.