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Arizona Solar Liquid Fuel Credit
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Extracted from PDF file 2017-arizona-form-344.pdf, last modified November 2009Solar Liquid Fuel Credit
Arizona Form 344 2017 Solar Liquid Fuel Credit Include with your return. For the calendar year 2017 or fiscal year beginning m m d d 2 0 1 7 and ending m m d d 2 0 Y Y . Name as shown on Form 140, 140PY, 140NR, 140X, 99T, 120, 120A, 120S, 120X, or 165 Social Security or Employer Identification Number Calculation of the Credit Part 1 Increased Research and Development Related to Solar Liquid Fuel 1 7 8 9 Wages for qualified services (do not include wages used in figuring the federal work opportunity credit)............................................................................................................ 1 00 Cost of supplies............................................................................................................... 2 00 Cost of computers (Rental or lease)................................................................................ 3 00 Contract research expenses. See instructions................................................................... 4 00 Total research expenses. Add lines 1 through 4. Enter the total..................................... 5 00 Research expenses included on lines 1 through 4 related to solar liquid fuel that will be claimed on Arizona Form 308, Arizona Form 308-I or Arizona Form 346............ 6 00 Total qualified research expenses. Subtract line 6 from line 5. Enter the difference........................................................ Average annual Arizona gross receipts. See instructions................................................... 8 00 Fixed-base percentage [not more than 16% (.1600)]. See instructions............................. 9 • 10 2 3 4 5 6 7 00 Base amount. Multiply line 8 by the percentage on line 9. Enter the result...................................................................... 10 00 11 Subtract line 10 from line 7 and enter the difference. If less than zero, enter “0”............................................................. 11 00 12 Multiply line 7 by 50% (.50). Enter the result.................................................................................................................... 12 00 13 Enter the lesser of line 11 or line 12................................................................................................................................. 13 00 14 15 Multiply line 13 by 40% (.40). Enter the result.................................................................................................................. Enter the total amount of the research and development for solar liquid fuel credit passed through to you from Form 344-P, Part 2, line 4 and/or Form 344-S, Part 2, line 4. If you received this credit from more than one Form 344-P and/or Form 344-S, total the amounts from line 4 of all forms and enter the total here............................... Add line 14 and line 15. Enter the total here. This is the total amount of the current year’s research and development credit for solar liquid fuel. • Partnerships: Enter this amount on Form 344-P, Part 2, line 3. • S corporations making the election to pass this credit through to shareholders: Enter this amount on Form 344-S, Part 2, line 3. • All others: Enter this amount on Part 2, line 31............................................................................................................ 14 00 15 00 16 00 19 00 20 00 21 00 16 Production of Solar Liquid Fuel 17 Enter the amount of solar liquid fuel you produced in commercial quantities in Arizona this taxable year. Enter the amount produced in British Thermal Units (BTU’s).............. 17 18 Divide the amount on line 17 by 100,000 and enter the result here................................ 18 19 20 Multiply the amount on line 18 by $0.11. Enter the result................................................................................................. Enter the amount of the credit for production of solar liquid fuel passed through to you from Form 344-P, Part 2, line 6 and/or Form 344-S, Part 2, line 6. If you received this credit from more than one Form 344-P and/or Form 344-S, add the amounts from line 6 of all forms, and enter the total here................................................................................... Add line 19 and line 20. Enter the total here. This is the total amount of the credit for solar liquid fuel production. • Partnerships: Enter this amount on Form 344-P, Part 2, line 5. • S corporations making the election to pass this credit through to shareholders: Enter this amount on Form 344-S, Part 2, line 5. • All others: Enter this amount on Part 2, line 32............................................................................................................ 21 Continued on page 2 ADOR 11147 (17) Name (as shown on page 1) EIN Converting or Modifying Existing Motor Vehicle Fuel Service Stations (Delivery) 22 Enter the number of existing motor vehicle fuel service stations converted or modified for the retail sale of solar liquid fuel during the taxable year.............................................................................................................................................. 22 On lines 23 through 25, enter the information for each motor vehicle fuel service station that was converted or modified for the sale of solar liquid fuel during the taxable year. (If more than three service stations were converted or modified, include a separate schedule providing this information.) (a) Service Station Name and Address (Street, City, State, ZIP Code) (b) (c) Multiply column (b) by 30% Costs Incurred (d) Enter the lesser of column (c) or $20,000 23 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 24 25 26 27 28 29 30 Add the amounts in column (d) of lines 23, 24 and 25. Enter the total here.................................................................... If you are claiming this credit for more than three (3) motor vehicle service stations, include a separate schedule providing the same information. Enter the total for all additional other motor vehicle service stations modified or converted here................................................................................................................................................................. 26 00 27 00 Add line 26 and line 27. Enter the total............................................................................................................................ Enter the amount of the credit for converting or modifying existing motor vehicle fuel service stations passed through to you from Form 344-P, Part 2, line 8 and/or Form 344-S, Part 2, line 8. If you received this credit from more than one Form 344-P and/or Form 344-S, add the amounts from line 8 of all forms, and enter the total here........................ Add line 28 and line 29. Enter the total. This is the converting or modifying motor vehicle service stations for solar liquid fuel credit. • Partnerships: Enter this amount on Form 344-P, Part 2, line 7. • S corporations making the election to pass this credit through to shareholders: Enter this amount on Form 344-S, Part 2, line 7. • All others: Enter this amount on Part 2, line 33............................................................................................................ 28 00 29 00 30 00 31 00 32 00 33 00 34 00 Part 2 31 32 33 34 Total Credit Available Enter the total amount of the research and development credit for solar liquid fuel: • Individuals, C corporations, S corporations electing to claim this credit at the corporate level, and exempt organizations with UBTI: Enter the amount from Part 1, line 16. • Partnerships: Enter “0”. • S corporations electing to pass this credit through to its shareholders: Enter “0”........................................................ Enter the total amount of the production credit for solar liquid fuel: • Individuals, C corporations, S corporations electing to claim this credit at the corporate level, and exempt organizations with UBTI: Enter the amount from Part 1, line 21. • Partnerships: Enter “0”. • S corporations electing to pass this credit through to its shareholders: Enter “0”........................................................ Enter the total amount of the delivery systems credit for solar liquid fuel: • Individuals, C corporations, S corporations electing to claim this credit at the corporate level, and exempt organizations with UBTI: Enter the amount from Part 1, line 30. • Partnerships: Enter “0”. • S corporations electing to pass this credit through to its shareholders: Enter “0”........................................................ Add lines 31, 32, and 33. Enter the total. This is the total credit for solar liquid fuel. • Individuals: Also enter this amount on Form 301, Part 1, line 25, column (a) and column (c). • C corporations, S corporations claiming this credit at the corporate level, and exempt organizations with UBTI: Also enter this amount on Form 300, Part 1, line 19, column (a) and column (c)......................................................... ADOR 11147 (17) AZ Form 344 (2017) Page 2 of 3 Name (as shown on page 1) EIN INSTRUCTIONS • Partnerships: Complete Form 344-P for each partner and include a copy of this form with your return. Provide a copy of Form 344-P to each partner. • S Corporations Electing to Pass This Credit Through to its Shareholders: Complete Form 344-S for each shareholder and include a copy of this form with your return. Provide a copy of Form 344-S to each shareholder. Part 3 S Corporation Credit Election 35 The S corporation has made an irrevocable election for the taxable year ending (check only one box): mm d d y y y y to 35a Claim the solar liquid fuel credit as shown on Part 1, line 34 for the taxable year indicated above; OR 35b Pass the solar liquid fuel credit as shown on Part 1, lines 16, 21, and 30 for the taxable year indicated above, through to its shareholders. Signature Title Date Print ADOR 11147 (17) AZ Form 344 (2017) Page 3 of 3
Arizona Form 344
More about the Arizona Form 344 Corporate Income Tax Tax Credit
We last updated the Solar Liquid Fuel Credit in May 2021, and the latest form we have available is for tax year 2017. 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.
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File Now with TurboTaxOther Arizona Corporate Income Tax Forms:
TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Schedule ACA | Schedule ACA - Air Carrier Apportionment |
| Form 120S | Arizona S Corporation Income Tax Return |
| Form 141AZ | Arizona Fiduciary Income Tax Return |
| Form 165 | Arizona Partnership Income Tax Return |
| Form 343 | Renewable Energy Production Tax Credit |
View all 96 Arizona Income Tax Forms
Form Sources:
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form 344 from the Department of Revenue in May 2021.
Form 344 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 344
We have a total of five past-year versions of Form 344 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2014 Form 344
Arizona Form 344
2012 Form 344
Arizona Form 344
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