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Arizona Nonrefundable Corporate Tax Credits and Recapture
Extracted from PDF file 2023-arizona-form-300.pdf, last modified September 2009Nonrefundable Corporate Tax Credits and Recapture
Arizona Form 300 Nonrefundable Corporate Tax Credits and Recapture 2023 Include with the taxpayer’s return. For the calendar year 2023 or fiscal year beginning M M D D 2 0 2 3 and ending M M D D Y Y Y Y . Name as shown on Form 99T, 120, 120A, 120S, or 120X Part 1 Employer Identification Number Nonrefundable Tax Credits Available Enter total available nonrefundable tax credits. (a) Current Year Credit (b) Available Carryover (c) Total Available Credit (a) + (b) 1 Credit for Increased Research Activities..................................from Form 308 ► 1 00 2 Pollution Control Credit............................................................from Form 315 ► 3 Credit for Taxes Paid for Coal Consumed in Generating Electrical Power........................................................................from Form 318 ► 2 00 3 00 4 Credit for Employment of TANF Recipients..............................from Form 320 ► 4 00 5 Credit for Donation of School Site............................................from Form 331 ► 5 00 6 Credit for Employing National Guard Members........................from Form 333 ► 7 Credit for Corporate Contributions to School Tuition Organizations....................................................from Form 335 ► 8 Credit for Solar Energy Devices – Commercial and Industrial Applications...............................................................from Form 336 ► 9 Credit for Corporate Contributions to School Tuition Organizations for Displaced Students or Students with Disabilities......................from Form 341 ► 6 00 7 00 8 00 9 00 10 Renewable Energy Production Tax Credit................................from Form 343 ► 10 00 11 Credit for New Employment.....................................................from Form 345 ► 11 12 Additional Credit for Increased Research Activities for Basic Research Payments.......................................................from Form 346 ► 12 13 Credit for Renewable Energy Investment and Production for Self-Consumption by International Operations Centers...........from Form 351 ► 13 00 14 Healthy Forest Production Tax Credit.......................................from Form 353 ► 14 00 15 Affordable Housing Tax Credit...................................................from Form 354► 15 00 00 00 16 Reserved for future use........................................................................................ 16 17 Total available nonrefundable tax credits: Add lines 1 through 15. Enter the total........................................................ ADOR 10128 (23) 17 00 Name (as shown on page 1) Part 2 EIN Application of Nonrefundable Tax Credits and Recapture Enter tax, recapture tax, and tax credits used this taxable year. 18 Tax from Form 99T, line 6; or Form 120, line 16; or Form 120A, line 8; or Form 120S, line 12; or Form 120X, line 16(c).......................................................................................................................................................... 18 19 Tax from Recapture of Credit for Motion Picture Production Costs from Form 334, Part 5, line 15 ........................................................................................................................ 19 00 20 00 21 00 22 Tax from Recapture of Affordable Housing Tax Credit from Form 354, Part 2, line 12........... 23 Recapture total: Add lines 19 through 22. Enter total here and on Form 99T, line 7; or Form 120, line 17; or Form 120A, line 9; or Form 120S, line 13; or Form 120X, line 17(c)... 22 00 23 00 24 Reserved for future use.......................................................................................................... 24 20 Tax from Recapture of Credit for Qualified Facilities from Form 349, Part 7, line 19............. 21 Tax from Recapture of Credit for Renewable Energy Investment and Production for Self-Consumption by International Operations Centers from Form 351, Part 2, line 24........ 25 Subtotal of tax: Add lines 18 and 23. Enter the total.......................................................................................................... 00 25 00 42 00 Nonrefundable Tax Credits Used This Taxable Year Enter amount of credits actually used from Part 1. 26 Credit for Increased Research Activities: See the instructions for Form 308 for computing limitation............................................................. from Form 308 ► 26 00 27 Pollution Control Credit............................................................................. from Form 315 ► 28 Credit for Taxes Paid for Coal Consumed in Generating Electrical Power...................................................................... from Form 318 ► 27 00 28 00 29 Credit for Employment of TANF Recipients............................................... from Form 320 ► 29 00 30 Credit for Donation of School Site............................................................. from Form 331 ► 30 00 31 Credit for Employing National Guard Members......................................... from Form 333 ► 31 00 32 Credit for Corporate Contributions to School Tuition Organizations.......... from Form 335 ► 32 33 Credit for Solar Energy Devices – Commercial and Industrial Applications................................................................................ from Form 336 ► 33 34 Credit for Corporate Contributions to School Tuition Organizations for Displaced Students or Students with Disabilities...................................... from Form 341 ► 34 00 35 Renewable Energy Production Tax Credit................................................. from Form 343 ► 35 00 36 Credit for New Employment...................................................................... from Form 345 ► 36 37 Additional Credit for Increased Research Activities for Basic Research Payments........................................................................ from Form 346 ► 37 38 Credit for Renewable Energy Investment and Production for Self-Consumption by International Operations Centers............................ from Form 351 ► 38 00 39 Healthy Forest Production Tax Credit........................................................ from Form 353 ► 39 00 40 Affordable Housing Tax Credit.................................................................... from Form 354► 40 00 00 00 00 00 41 Reserved for future use ..................................................................................................... ► 41 42 Total available nonrefundable tax credits: Add lines 26 through 40. Total cannot be more than line 25. Enter total here and on Form 99T, line 9; or Form 120, line 19; or Form 120A, line 11; or Form 120S, line 15; or Form 120X, line 19(c)...................................................................................................................................................... ADOR 10128 (23) AZ Form 300 (2023) Print Page 2 of 2
Arizona Form 300
More about the Arizona Form 300 Corporate Income Tax Tax Credit TY 2023
We last updated the Nonrefundable Corporate Tax Credits and Recapture in February 2024, so this is the latest version of Form 300, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 300 directly from TaxFormFinder. You can print other Arizona tax forms here.
Other 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 165 | Arizona Partnership Income Tax Return |
| Form 141AZ | Arizona Fiduciary Income Tax Return |
| 165 Schedule K-1 | Schedule K-1 Resident Partner's Share of Adjustment to Partnership Income |
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 300 from the Department of Revenue in February 2024.
Form 300 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 300
We have a total of ten past-year versions of Form 300 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 300
Arizona Form 300
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