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Arizona Credit for Taxes Paid to Another State or Country
Extracted from PDF file 2023-arizona-form-309.pdf, last modified September 2020Credit for Taxes Paid to Another State or Country
Arizona Form 309 Credit for Taxes Paid to Another State or Country for Forms 140, 140NR, 140PY and 140X 2023 Include with your return. A separate form must be filed for each state or country for which a credit is claimed. 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 . Your Name as shown on Form 140, 140NR, 140PY, or 140X Your Social Security Number Spouse’s Name as shown on Form 140, 140NR, 140PY, or 140X (if joint return) Spouse’s Social Security Number Part 1 Computation of Income Subject to Tax by Both Arizona and the Other State or Country During 2023 A. Other State: If claiming a credit for taxes paid to another state, enter the two-letter abbreviation for that state. See last page of the instructions for a list of state abbreviations...................................... B. Other Country: If claiming a credit for taxes paid to another country, enter the country name If claiming a credit for taxes paid to more than one country, see instructions. (a) (b) (c) 1 Description of income item(s). List each income item separately. Do not include any income item reported on your small business income tax return. (a) (b) (c) 2 Amount of income from item listed on line 1 reportable to both Arizona and the other state or country....... 2 $ 00 $ 00 $ 00 3 Portion of income on line 2 included in Arizona adjusted gross income................................. 3 $ 00 $ 00 $ 00 4 Portion of income on line 2 included in the other state or country’s equivalent of Arizona adjusted gross income.................. 4 $ 00 $ 00 $ 00 5 Income subject to tax by both Arizona and the other state or country. Enter the smaller of the amount entered on line 3 or line 4. 5 $ 00 $ 00 $ 6 Total income subject to tax in both Arizona and the other state or country. Add line 5, columns (a), (b), and (c). Include total from additional schedules. If less than zero, enter “0”. See instructions.... 6 $ Part 2 7 8 9 10 11 12 13 14 15 16 17 Computation of Other State or Country Tax Credit 00 Lines 10 and 15: Enter the decimal amount to four places. (x.xxxx) Lines 10 and 15: Enter decimal amount to four places. (x.xxxx) (Read specific line instructions for Part 2 before completing this part.) Arizona tax liability less any credits (except other state tax credit)....................................................... Amount from Part 1, line 6..................................................................................................................... Entire income upon which Arizona tax is imposed. See instructions.................................................... Divide the amount on line 8 by the amount on line 9. (cannot be greater than 1.0000)....................... Multiply the amount on line 7 by the decimal on line 10........................................................................ Income tax paid to: Name of other state or country. See Instructions. 12a Amount from Part 1, line 6..................................................................................................................... Entire income upon which other state or country’s income tax is imposed. See instructions............... Divide the amount on line 13 by the amount on line 14. (cannot be greater than 1.0000)................... Multiply the amount on line 12 by the decimal on line 15...................................................................... Allowable credit for taxes paid to the above named other state or country: If claiming a credit from more than one state or country, see instructions. Enter the smaller of line 11 or line 16 on line 17. Also, enter this amount on Arizona Form 301, Part 1, line 2, column (a)............................................. ADOR 10136 (23) 00 Print Page 7 8 9 10 11 12b 13 14 15 16 17 00 00 00 • • 00 00 00 00 00 00 Your Name (as shown on page 1) Your Social Security Number Schedule of Income Allocation Complete this schedule only if you are an Arizona resident who is also considered to be a resident of another state under the laws of that other state (dual resident); otherwise, skip this schedule. See pages 2 and 5 of the instructions. (a) (b) Amount entered in column (a) reported on your 2023 Arizona income tax return Amount reported on your 2023 federal income tax return (c) Amount entered in column (a) reported on your 2023 return filed to your statutory state of residence (d) Amount entered in column (c) that would be sourced to your statutory state of residence as income of a nonresident of that state 1 Wages, salaries, tips, etc.................... $ 00 $ 00 $ 00 $ 00 2 Interest............................................... $ 00 $ 00 $ 00 $ 00 3 Dividends............................................ $ 00 $ 00 $ 00 $ 00 4 Business income or (loss) from federal Schedule C............................. $ 00 $ 00 $ 00 $ 00 5 Gains or (losses) from federal Schedule D............................. Rents, royalties, partnerships, estates, trusts, small business corporations from federal Schedule E $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 6 7 Other income reported on your federal return.............................. $ 00 $ 00 $ 00 $ 00 8 Total Income: Add lines 1 through 7.. $ 00 $ 00 $ 00 $ 00 9 Other federal adjustments: List on lines 9a through 9c: 9a $ 00 $ 00 $ 00 $ 00 9b $ 00 $ 00 $ 00 $ 00 9c $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 $ 00 9d Total adjustments: Add lines 9a through 9c for each column................ 10 Adjusted Gross Income: Subtract line 9d from line 8 for each column.... Print Schedule ADOR 10136 (23) AZ Form 309 (2023) Page 2 of 2
AZ Form 309
More about the Arizona Form 309 Individual Income Tax Tax Credit TY 2023
We last updated the Credit for Taxes Paid to Another State or Country in February 2024, so this is the latest version of Form 309, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 309 directly from TaxFormFinder. You can print other Arizona tax forms here.
Related Arizona Individual Income Tax Forms:
TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Arizona Form 309.
| Form Code | Form Name |
|---|---|
| Form 309-SBI | Credit for Taxes Paid to Another State or Country For Forms 140-SBI, 140NR-SBI and 140PY-SBI |
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 309 from the Department of Revenue in February 2024.
Form 309 is an Arizona Individual 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 Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Arizona Form 309
We have a total of ten past-year versions of Form 309 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 309
Arizona Form 309
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