Arizona Credit for Water Conservation Systems
Extracted from PDF file 2016-arizona-form-339.pdf, last modified October 2007
Credit for Water Conservation SystemsArizona Form 2016 Credit for Water Conservation Systems 339 Include with your return. For the calendar year 2016 or fiscal year beginning M M D D 2 0 1 6 and ending M M D D Y Y Y Y . Your Name as shown on Form 140, 140PY, 140NR or 140X Your Social Security Number Spouse’s Name as shown on Form 140, 140PY, 140NR or 140X (if a joint return) Spouse’s Social Security Number • For calendar year filers, tax year 2011 was the last year to establish a new credit for a water conservation system. • Fiscal year filers with an ending date after December 31, 2011, cannot establish a new credit. • Carryovers will be allowed for no more than five taxable years. Available Credit Carryover (a) Taxable Year from which you are carrying the credit 2011 (b) Original Credit Amount (c) Amount Previously Used (d) Available Carryover: Subtract column (c) from column (b). 00 00 Enter this amount on Arizona Form 301, Part 1, line 22, columns (b) and (c)............ 00 00 Instructions If the allowable tax credit was more than your tax or if you had no tax, the unused credit may be carried forward for up to the next five consecutive tax years. For information or help, call one of the numbers listed: (602) 255-3381 Phoenix From area codes 520 and 928, toll-free (800) 352-4090 Line-by-Line Instructions Tax forms, instructions, and other tax information If you need tax forms, instructions, and other tax information, go to the department’s website at www.azdor.gov. Enter the name(s) and taxpayer Social Security Number (SSN) as shown on Arizona Form 140, 140PY, 140NR or 140X. Fiscal year basis taxpayers must indicate the period covered by the taxable year. Include the completed form with the tax return. Income Tax Procedures and Rulings These instructions may refer to the department’s income tax procedures and rulings for more information. To view or print these, go to our website and click on Legal Research then click on Procedures or Rulings and select a tax type from the drop down menu. Available Credit Carryover Use the schedule to figure your total available credit carryover from taxable year 2011. Complete the schedule if you claimed the credit on a prior year return and the credit was more than your tax. • In column (b), enter the credit originally computed for the taxable year listed in column (a). Publications To view or print the department’s publications, go to our website and click on Publications. • In column (c), enter the amount of the credit from that taxable year which you have already used. General Instructions • In column (d), subtract the amount in column (c) from the amount in column (b) and enter the difference. NOTE: You must also complete Arizona Form 301, Nonrefundable Individual Tax Credits and Recapture, and include Forms 301 and 339 with your tax return to claim this credit. Enter this amount on Form 301, Part 1, line 22, columns (b) and (c). This is your total available credit. For calendar year filers, tax year 2011 was the last year to establish a new credit for a water conservation system. Fiscal year filers, with an ending date after December 31, 2011, cannot establish a new credit. Carryovers will be allowed for no more than five taxable years. ADOR 10373 (16) Print Form
Arizona Form 339
More about the Arizona Form 339 Corporate Income Tax Tax Credit
We last updated the Credit for Water Conservation Systems in February 2017, and the latest form we have available is for tax year 2016. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Arizona Department of Revenue. You can print other Arizona tax forms here.
Other Arizona Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 120S-K1||120S Schedule K-1 - Resident Shareholder's Information Schedule|
|Form 165||Arizona Partnership Income Tax Return|
|Form 120A||Arizona Corporation Income Tax Return|
|165 Schedule K-1(NR)||Schedule K-1(NR) Arizona Nonresident and Out-of-State Partner's Share of Income and Deductions|
|Form 120EXT||Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns|
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form 339 from the Department of Revenue in February 2017.
Form 339 is an Arizona Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Arizona Form 339
We have a total of four past-year versions of Form 339 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Arizona Form 339
While we do our best to keep our list of Arizona Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.