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Arizona Credit for Agricultural Pollution Control Equipment
Form 325 is obsolete, and is no longer supported by the Arizona Department of Revenue.
Extracted from PDF file 2019-arizona-form-325.pdf, last modified October 2009Credit for Agricultural Pollution Control Equipment
Arizona Form 325 2019 Agricultural Pollution Control Equipment 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 . Name as shown on Form 140, 140PY, 140NR, 140X, 99T, 120, 120A, 120S, 120X or 165 Schedule of Equipment and Current Taxable Year’s Credit Calculation Part 1 If additional space is needed, include a separate schedule. 1 2 3 4 5 6 7 8 9 10 (a) (b) Date Qualifying Agricultural Property Placed in Service or Expected to be Placed in Service Description M M M M M M M M M M Social Security or Employer Identification Number M M M M M M M M M M D D D D D D D D D D D D D D D D D D D D Y Y Y Y Y Y Y Y Y Y (c) Total Cost Incurred During the Taxable Year for Qualifying Agricultural Property used to Reduce Pollution Y Y Y Y Y Y Y Y Y Y 00 00 00 00 00 00 00 00 00 00 11 00 12 Enter the total from additional schedule(s), if applicable............................................................................. 12 13 Total cost of pollution control equipment incurred during the taxable year: Add lines 11 and 12. Enter the total.............................................................................................................................................. 13 00 14 Multiply line 13 by 25% (.25). Enter the result............................................................................................. 14 00 11 Add lines 1 through 10 in column (c). Enter the total.................................................................................. Part 2 00 Credit Passed Through From Partnerships or S Corporations 15 16 00 00 17 Add lines 14 through 16. Enter the total...................................................................................................... 17 00 18 Maximum Credit Allowed............................................................................................................................. 18 25,000 00 19 Enter the lesser of line 17 or line 18. This is the total credit for the current year......................................... 19 00 15 Enter the total amount of the credit passed through from partnerships on Form 325-P, Part 2, line 4........ 16 Enter the total amount of the credit passed through from S corporations on Form 325-S, Part 2, line 4.... Part 3 Total Current Year Credit In order to calculate Arizona depreciation or amortization, a taxpayer who elects to claim this credit under A.R.S. §§ 43‑1081.01 or 43‑1170.01 shall reduce the basis of the agricultural pollution control equipment by the amount of the credit claimed. Part 4 Partnerships Passing Through the Credit Partnerships qualifying for this credit must pass it through to their partners. When passing this credit through to your partners, complete Form 325-P for each partner. • Provide a copy of completed Form 325-P to each partner. • Include a copy of each completed Form 325-P with your tax return. • Keep a copy of each completed Form 325-P for your records. Continued on page 2 ADOR 10945 (19) Name (as shown on page 1) Part 5 TIN S Corporation Credit Election 20 The S corporation has made an irrevocable election for the taxable year ending M M D D Y Y Y Y to (check only one box): 20a Claim the agricultural pollution control credit as shown on Part 3, line 19 (for the taxable year indicated above); OR 20b Pass the agricultural pollution control credit as shown on Part 3, line 19 (for the taxable year indicated above) through to its shareholders. Signature Title Date If passing this credit through to your shareholders, complete Form 325-S for each individual shareholder. • Provide a copy of completed Form 325-S to each shareholder. • Include a copy of each completed Form 325-S with your tax return. • Keep a copy of each completed Form 325-S for your records. If you claimed this credit and there is a carryover of this credit from the past 5 taxable years, complete Part 6. If not, go to Part 7. Part 6 Available Credit Carryover (a) Taxable Year (b) Original Credit Amount (c) Amount Previously Used or Expired (d) Available Carryover: Subtract column (c) from column (b). 21 00 00 00 22 00 00 00 23 00 00 00 24 00 00 00 25 00 00 00 26 Total Available Carryover: Add lines 21 through 25 in column (d). Enter the total.............................. 26 00 Part 7 Total Available Credit 27 Current year’s credit: • Individuals, C Corporations, S corporations claiming this credit at the corporate level, or exempt organizations with UBTI: Enter the amount from Part 3, line 19. • Individuals: Also, enter this amount on Form 301, Part 1, line 13, column (a). • Partnerships: Enter “0”. • S corporations that passed the credit through to shareholders: Enter “0”. • C Corporations, S corporations claiming this credit at the corporate level, and exempt organizations with UBTI: Also, enter this amount on Form 300, line 8, column (a)........................ 28 Enter the available credit carryover from Part 6, line 26, column (d): • Individuals: Also, enter this amount on Form 301, Part 1, line 13, column (b). • C Corporations, S corporations claiming this credit at the corporate level, and exempt organizations with UBTI: Also, enter this amount on Form 300, line 8, column (b)........................ 29 Total available credit: Add line 27 and line 28. Enter the total. • Individuals: Also enter the total on Form 301, Part 1, line 13, column (c). • C Corporations, S corporations claiming this credit at the corporate level, and exempt organizations with UBTI: Also, enter the total on Form 300, line 8, column (c).............................. ADOR 10945 (19) AZ Form 325 (2019) 27 00 28 00 29 00 Print Form Page 2 of 2
Arizona Form 325
More about the Arizona Form 325 Corporate Income Tax Tax Credit
We last updated the Credit for Agricultural Pollution Control Equipment 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.
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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 325 from the Department of Revenue in May 2021.
Form 325 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 325
We have a total of six past-year versions of Form 325 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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