INSTRUCTIONS: ARIZONA CREDIT FOR INCREASED RESEARCH ACTIVITIES - INDIVIDUALS INSTRUCTIONS (Form 308) Arizona individuals seeking a tax credit for increased research activities should do so using a form 308. This article discusses the instructions for this form, which are available as a separate packet. Both the form and the instructions can be obtained from the website of the Arizona Department of Revenue. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 1: At the top left-hand of the left column of the first page, contact information for further assistance from the Arizona Commerce Authority and the Arizona Department of Revenue is provided. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 2: The remainder of the left column of the first page concerns general instructions for completion of the form. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 3: The right column of the third page contains further general instructions, including information concerning refunds of 75% of the current year's excess credit. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 4: The left column of the second page concludes the general instructions portion. Specific instructions beginning in this column cover lines 1 through 4. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 5: The right column of the second page concerns lines 6 through 13. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 6: The left column of the third page contains instructions regarding lines 14 through 24. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 7: The right column of the third page concerns instructions for lines 25 through 34. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 8: The left column of the fourth page concerns instructions for lines 35a through 39 and begins to give instructions about credit carryovers. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 9: The right column of the fourth page contains further directions regarding credit carryovers and addresses Parts VI, VII and VIII. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 10: The left column of the fifth page addresses Part IX of the form. Arizona Credit For Increased Research Activities - Individuals Instructions 308 Step 11: The right column of the fifth page addresses Part X of the form.