INSTRUCTIONS: ARIZONA CREDIT FOR INCREASED RESEARCH ACTIVITIES INSTRUCTIONS (Form 308) Arizona corporations seeking a tax credit for increased research activities use a form 308. This article discusses the separately issued instructions for completing this form. Both the form and the instructions can be obtained from the website of the Arizona Department of Revenue. Arizona Credit For Increased Research Activities Instructions 308 Step 1: At the top left of the first column, contact information for both the Arizona Department of Commerce and the Arizona Department of Revenue are provided in case further assistance is required. Arizona Credit For Increased Research Activities Instructions 308 Step 2: The remainder of the first page contains general instructions for completion of the form, including information about receiving a refund of 75% of the current year's excess credit. Arizona Credit For Increased Research Activities Instructions 308 Step 3: The second page concludes the general information portion with information about carryovers of unused credit. Arizona Credit For Increased Research Activities Instructions 308 Step 4: Specific instructions begin in the left column of the second page. Lines 1 through 4 are discussed in this column. Arizona Credit For Increased Research Activities Instructions 308 Step 5: The right column of the second page discusses lines 6 through 13. Arizona Credit For Increased Research Activities Instructions 308 Step 6: The left column of the third page concludes the discussion of line 13 and continues to offer instructions up to line 24. Arizona Credit For Increased Research Activities Instructions 308 Step 7: The right column of the third page discusses lines 25 through 34. Arizona Credit For Increased Research Activities Instructions 308 Step 8: The left column of the fourth page discusses lines 35a through 39. Arizona Credit For Increased Research Activities Instructions 308 Step 9: The right column of the fourth page discusses credit carryovers, as well as Parts VI VII, which concern available credit carryovers, as well as Part VIII, which concerns limitations on carryovers. Arizona Credit For Increased Research Activities Instructions 308 Step 10: The left column of the fifth page discusses Part IX, which also concerns limitations on carryovers. Arizona Credit For Increased Research Activities Instructions 308 Step 11: The right column of the fifth page discusses Part X, which concerns computing your total available nonrefundable credit.