INSTRUCTIONS: ARIZONA PART-YEAR RESIDENT CREDIT FOR TAXES PAID TO ANOTHER STATE OR COUNTRY INSTRUCTIONS (Form 309-PY) Part-year residents of Arizona file a form 309-PY to claim credit for taxes paid to another state or country. This article discusses the instructions document used to help complete this form. Both form 309-PY and the separate instruction booklet 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 Instructions 309-PY Step 1: The left column of the first page provides contact phone numbers for further assistance, as well as explanations the differences between four different 309 forms with different extensions. Arizona Part-Year Resident Credit for Taxes Paid To Another State Or Country Instructions 309-PY Step 2: The right column of the first page explains who should complete form 309-PY, how credit is applied, and which attachments must be included when filing. Arizona Part-Year Resident Credit for Taxes Paid To Another State Or Country Instructions 309-PY Step 3: The left column of the second page explains how credit for the period of the year while an Arizona resident is computed. Arizona Part-Year Resident Credit for Taxes Paid To Another State Or Country Instructions 309-PY Step 4: The right column of the second page explains how credit for the period of the year while an Arizona non-resident is computed, as well as providing the beginning of instructions for completing line 1. Arizona Part-Year Resident Credit for Taxes Paid To Another State Or Country Instructions 309-PY Step 5: The top portion of the third page provides instructions for completing lines 1 through 3. Arizona Part-Year Resident Credit for Taxes Paid To Another State Or Country Instructions 309-PY Step 6: The bottom portion of the third page provides an example demonstrating to complete lines 1 through 3. Arizona Part-Year Resident Credit for Taxes Paid To Another State Or Country Instructions 309-PY Step 7: The fourth page provides instructions for completing lines 4 through 24. Arizona Part-Year Resident Credit for Taxes Paid To Another State Or Country Instructions 309-PY Step 8: The top of the fifth page provides an example of how to complete lines 24a through 24e. The remainder of the document contains instructions for completing lines 26 through 31, as well as a chart of all state two-letter abbreviations.