INSTRUCTIONS: ARIZONA CREDIT FOR SOLAR ENERGY DEVICES — COMMERCIAL AND INDUSTRIAL APPLICATIONS (Form 336)

Form 336 is used by individuals, corporations, S corporations and partnerships to claim credit for solar energy devices used in commercial and industrial activities. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 1: Enter the beginning and ending dates of your fiscal year if not filing for the calendar year printed on the form, your name as it appears on the applicable tax return, and your Social Security number or employer identification number.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 2: Part I concerns your eligibility for this credit. Answer the questions on lines 1 and 2 by checking "Yes" or "No" as applicable.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 3: Part II concerns computation of your credit for installing qualifying devices. Complete lines 3 through 16 as instructed.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 4: Part III concerns the allowable credit transferred to you as a third party. Complete lines 17 through 19 as instructed.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 5: Part IV concerns third party election and should be completed by all taxpayers that had the solar energy device installed. Complete lines 20 through 25 as instructed.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 6: Part V concerns computation of your current year's credit. Complete lines 26 through 30 as instructed.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 7: Part VI should only be completed by S corporations. If applicable, complete 31 through 34 as instructed.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 8: Part VII should only be completed if a partnership. If applicable, complete lines 35 through 37 as instructed.

Arizona Credit For Solar Energy Devices — Commercial And Industrial Applications 336 Step 9: Part VIII concerns computation of your available credit carryover. Complete lines 38 through 43 as instructed. Part IX concerns computation of your total available credit. Complete lines 44 through 46 as instructed.