INSTRUCTIONS: ARIZONA CREDIT FOR SOLAR ENERGY DEVICES (Form 310)

To claim tax credit for solar energy devices, Arizona full-year or part-year residents use a form 310. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona Credit For Solar Energy Devices 310 Step 1: If not filing for the calendar year printed on the form, enter the beginning and ending dates of your fiscal year.

Arizona Credit For Solar Energy Devices 310 Step 2: Enter your name as it appears on your form 140, 140PY or 140X.

Arizona Credit For Solar Energy Devices 310 Step 3: Enter your Social Security number.

Arizona Credit For Solar Energy Devices 310 Step 4: If you file jointly with your spouse, enter their name and Social Security number.

Arizona Credit For Solar Energy Devices 310 Step 5: Part I concerns computation of your current year's credit. On line 1, enter the address where you installed the solar devices for which you wish to receive credit.

Arizona Credit For Solar Energy Devices 310 Step 6: On line 2, enter the cost of installation.

Arizona Credit For Solar Energy Devices 310 Step 7: Multiply line 2 by .25 and enter the resulting product on line 3.

Arizona Credit For Solar Energy Devices 310 Step 8: On line 4, enter either $1,000 or line 3, whichever is smaller.

Arizona Credit For Solar Energy Devices 310 Step 9: On line 5, enter the amount of credit from previous taxable years for other solar energy devices installed at the same residence.

Arizona Credit For Solar Energy Devices 310 Step 10: Add lines 4 and 5. Enter the resulting sum on line 6.

Arizona Credit For Solar Energy Devices 310 Step 11: Enter $1,000 or the number from line 6 on on line 7, whichever is smaller.

Arizona Credit For Solar Energy Devices 310 Step 12: Subtract line 5 from line 7 and enter the resulting difference on line 8. Follow the instructions on line 9 to determine your current year's credit.

Arizona Credit For Solar Energy Devices 310 Step 13: In Part II, document your carryover from prior taxable years as instructed.

Arizona Credit For Solar Energy Devices 310 Step 14: In Part III, calculate your available credit for the current year as instructed.