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Arizona Agricultural Water Conservation System Credit
Form 312 is obsolete, and is no longer supported by the Arizona Department of Revenue.
Extracted from PDF file 2019-arizona-form-312.pdf, last modified October 2007Agricultural Water Conservation System Credit
Arizona Form 312 2019 Agricultural Water Conservation System Credit Include with your return. For the calendar year 2019 or fiscal year beginning M M D D 2 0 1 9 and ending M M D D Y Y Y Y . Your Name as shown on Form 140, 140PY, 140NR, 140X, 120S or 165 Your Social Security or Employer Identification Number Spouse’s Name as shown on Form 140, 140PY, 140NR, 140X (if a joint return) Spouse’s Social Security Number Part 1 Qualifying Water Conservation System Yes 1 Do you have a conservation plan on file and in effect with the United States Department of Agriculture Soil Conservation Service?........................................................ 1 No If the answer to question 1 is “No,” STOP! You cannot claim this credit. You must have a qualified conservation plan on file and in effect with the United States Department of Agriculture Soil Conservation Service? If the answer to question 1 is “Yes,” enter the following: 2a Date filed........................................................................... 2a M M D D Y Y Y Y 2b Location of Soil Conservation Office................................. 2b Click one box to select. 3 Check a box below and indicate the type of change or system installed. System Changes: Unlined field ditch to concrete lined ditch Unlined field ditch to underground pipeline Unlined field ditch to gated pipes Sloping unleveled surface field to slope on precise grade Sloping surface irrigated field to level basin Sloping field with surface irrigation to sprinkler Surface or sprinkler to trickle (above ground) Surface or sprinkler to subsurface trickle (below ground) Increasing the size of field ditch to provide larger head Unused runoff water to tailwater recovery system Other - Please describe: ADOR 10151 (19) Continued on page 2 Your Name (as shown on page 1) Part 2 Your Social Security or Employer Identification Number Calculation of the Current Taxable Year’s Credit Total amount of qualifying expenses for current taxable year....................... 4 00 Total amount of reimbursement..................................................................... 5 00 Net amount of qualifying expenses: Subtract line 5 from line 4................... 6 00 Current taxable year’s credit: Multiply line 6 by 75% (.75)................................................................... 7 Current taxable year’s pass-through credit from Partnership: Enter the amount from Form 312-P, line 1. If you received more than one Form 312-P, add all amounts on line 1 and enter the total........ 8 9 Current taxable year’s pass-through credit from S corporation: Enter the amount from Form 312-S, line 2. If you received more than one Form 312-S, add all amounts on line 2 and enter the total....... 9 10 Total Current Year’s Credit: Add lines 7, 8, and 9.............................................................................. 10 4 5 6 7 8 00 00 00 00 NOTE: An individual cannot take a subtraction for the same expenses for which a credit is claimed. • An individual claiming his or her own current year credit (line 7) must include the net amount of qualifying expenses entered on line 6, on his or her Arizona individual income tax return, under “Additions to Income.” • An individual shareholder claiming a current year pass-through credit (line 9) from an S corporation must include the pro rata share of the net amount of qualifying expenses from Form 312-S, line 1, on his or her Arizona individual income tax return, under “Other Additions to Income.” Part 3 (a) Taxable Year from which you are carrying the credit (b) Original Credit Amount (c) Amount Previously Used (d) Available Carryover: Subtract column (c) from column (b). 11 2014 00 00 00 12 2015 00 00 00 13 2016 00 00 00 14 2017 00 00 00 15 2018 00 00 00 16 Total Available Carryover: Add lines 11 through 15, column (d)............. 16 00 Part 4 Available Credit Carryover Total Available Credit 17 Current year’s credit: Enter the amount from Part 2, line 10. Also, enter this amount on Arizona Form 301, Part 1, line 6, column (a).............................................. 17 18 Available credit carryover: Enter the amount from Part 3, line 16, column (d). Also, enter this amount on Arizona Form 301, Part 1, line 6, column (b).............................................. 18 19 Total Available Credit: Add line 17 and line 18. Also, enter this amount on Arizona Form 301, Part 1, line 6, column (c).............................................. 19 00 00 00 Print Form ADOR 10151 (19) AZ Form 312 (2019) Page 2 of 2
Arizona Form 312
More about the Arizona Form 312 Individual Income Tax Tax Credit
We last updated the Agricultural Water Conservation System Credit in May 2021, and the latest form we have available is for tax year 2019. 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 Individual 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 |
|---|---|
| Form 140 | Resident Personal Income Tax Return |
| Form 140 Instructions | Income Tax Instruction Packet |
| Form 140A | Resident Personal Income Tax (Short) Package |
| Form 204 | Application for Filing Extension |
| Form 321 | Credit for Contributions to Qualifying Charitable Organizations |
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 312 from the Department of Revenue in May 2021.
Form 312 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 312
We have a total of six past-year versions of Form 312 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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