INSTRUCTIONS: ARIZONA CREDIT FOR SOLAR ENERGY DEVICES INSTRUCTIONS (Form 310)
Arizona full- and part-year residents wishing to obtain
tax credit for solar energy devices installed during the past year do so by filing a form 310. This article discusses the instructions for this form, which are published in a separate document. Both the form and the instructions document can be obtained from the website maintained by the Arizona Department of Revenue.
Arizona Credit For Solar Energy Devices Instructions 310 Step 1: The first section of the instructions contains phone numbers for further assistance in completing this form. Note that additional assistance can be obtained from the website of the Arizona Department of Revenue.
Arizona Credit For Solar Energy Devices Instructions 310 Step 2: The next seven paragraphs contain general instructions about what type of solar energy devices qualify for a credit and who is eligible to claim this credit. Note that an individual component of a solar energy device does not qualify for this credit.
Arizona Credit For Solar Energy Devices Instructions 310 Step 3: The next section defines which devices qualify for the credit when used for residential purposes. It also contains information about obtaining a certificate stating the device in question complies with state solar energy device requirements from the seller.
Arizona Credit For Solar Energy Devices Instructions 310 Step 4: The next section provides a list of devices which do not qualify for this credit.
Arizona Credit For Solar Energy Devices Instructions 310 Step 5: The next section provides line by line instructions for completing the form. The first part of these directions concerns Part I, which computes the current year's credit.
Arizona Credit For Solar Energy Devices Instructions 310 Step 6: The next section provides line by line instructions for completing Part II, which concerns any carryover from prior taxable years.
Arizona Credit For Solar Energy Devices Instructions 310 Step 7: The next section provides line by line instructions for completing Part III, which concerns the calculation of available credit for the current year.
Arizona Credit For Solar Energy Devices Instructions 310 Step 8: The last section of the instructions contains a credit worksheet to be completed if claiming a family
income tax credit or other credits only from
forms 321, 322 or 323. Alternately, you may complete one of the worksheets on one of those forms.