INSTRUCTIONS: ARIZONA AGRICULTURAL POLLUTION CONTROL EQUIPMENT CREDIT INSTRUCTIONS (Form 325) Arizona residents seeking to obtain tax credit concerning the installation of agricultural pollution control equipment do so by filing a form 325. This article discusses the instructions for this form, which are available separately. Both the instructions and form 325 can be obtained from the website maintained by the Arizona Department of Revenue. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 1: The information contained at the top corner of the left column of the first page contains contact information for obtaining further assistance in completing form 325. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 2: The remainder of the left column of the first page contains general instructions concerning obtaining this credit, including a list of who qualifies to claim this credit. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 3: Specific instructions for completing form 325 begin in the right column of the first page. The first two paragraphs of this section contain instructions for completing the non-numbered portions of the form. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 4: The remainder of the right column on the first page contains instructions for completing Part I of this form, which concerns documenting equipment and calculating the current taxable year's credit. This covers lines 1 through 16. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 5: The first six paragraphs of the left column on the second page concern completion of Part II, which calculates S Corporation election credit and shareholder's share of credit. This covers lines 17 through 20. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 6: The remainder of the left column on the second page concerns completion of Part III, which details each partner's share of the credit. This covers lines 21 through 23. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 7: The first two paragraphs of the right column on the second page concern completion of Part IV, which calculates the available credit carryover. This covers lines 24 through 29. Arizona Agricultural Pollution Control Equipment Credit Instructions 325 Step 8: The remainder of the right column on the second page concerns completion of Part V, which calculates the total available credit. This covers lines 30 through 32.