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

In Arizona, credit is obtained for solar energy devices by filing a form 310. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Credit For Solar Energy Devices 310 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 Credit For Solar Energy Devices 310 Step 2: In the first blank box, enter your name as it appears on form 140, 140PY or 140X.

Arizona Credit For Solar Energy Devices 310 Step 3: In the second blank box, enter your Social Security number.

Arizona Credit For Solar Energy Devices 310 Step 4: In the third blank box, if filing jointly, enter your spouse's name as it appears on form 140, 140PY or 140X.

Arizona Credit For Solar Energy Devices 310 Step 5: If applicable, enter your spouse's Social Security number in the fourth blank box.

Arizona Credit For Solar Energy Devices 310 Step 6: Part I concerns calculation of the current year's credit. On line 1, enter the address of the residence where you installed the solar energy device for which you are claiming this credit.

Arizona Credit For Solar Energy Devices 310 Step 7: Enter the cost of device installed on line 2.

Arizona Credit For Solar Energy Devices 310 Step 8: Multiply line 2 by 25% and enter the resulting product on line 3.

Arizona Credit For Solar Energy Devices 310 Step 9: Enter the value on line 3 or $1,000 on line 4, whichever is smaller.

Arizona Credit For Solar Energy Devices 310 Step 10: Complete lines 5 through 9 as instructed to calculate your current year's credit.

Arizona Credit For Solar Energy Devices 310 Step 11: Part II concerns carryover from prior taxable years. Complete lines 11 through 15 as instructed.

Arizona Credit For Solar Energy Devices 310 Step 12: Part III concerns calculation of the available credit for the current year. On line 16, enter the value on line 9.

Arizona Credit For Solar Energy Devices 310 Step 13: On line 17, enter the amount of available carryover from line 15d.

Arizona Credit For Solar Energy Devices 310 Step 14: Enter the sum of line 16 and 17 on line 18.