Arizona Credit for Water Conservation Systems

Credit for Water Conservation Systems
Arizona Form 339
Arizona Form

2016

Credit for Water Conservation Systems

339

Include with your return.
For the calendar year 2016 or fiscal year beginning M M D D 2 0 1 6 and ending M M D D Y Y Y Y .
Your Name as shown on Form 140, 140PY, 140NR or 140X

Your Social Security Number

Spouse’s Name as shown on Form 140, 140PY, 140NR or 140X (if a joint return)

Spouse’s Social Security Number

•	For calendar year filers, tax year 2011 was the last year to establish a new credit for a water conservation system.
•	Fiscal year filers with an ending date after December 31, 2011, cannot establish a new credit.
•	Carryovers will be allowed for no more than five taxable years.

	 Available Credit Carryover
(a)
Taxable Year
from which you are
carrying the credit

2011

(b)
Original Credit Amount

(c)
Amount Previously Used

(d)
Available Carryover:
Subtract column (c) from
column (b).

00

00

Enter this amount on Arizona Form 301, Part 1, line 22, columns (b) and (c)............

00
00

Instructions
If the allowable tax credit was more than your tax or if you had no
tax, the unused credit may be carried forward for up to the next five
consecutive tax years.

For information or help, call one of the numbers listed:
(602) 255-3381
Phoenix	
From area codes 520 and 928, toll-free	
(800) 352-4090

Line-by-Line Instructions

Tax forms, instructions, and other tax information
If you need tax forms, instructions, and other tax information,
go to the department’s website at www.azdor.gov.

Enter the name(s) and taxpayer Social Security Number (SSN) as
shown on Arizona Form 140, 140PY, 140NR or 140X. Fiscal year
basis taxpayers must indicate the period covered by the taxable
year. Include the completed form with the tax return.

Income Tax Procedures and Rulings
These instructions may refer to the department’s income tax
procedures and rulings for more information. To view or print
these, go to our website and click on Legal Research then click
on Procedures or Rulings and select a tax type from the drop
down menu.

Available Credit Carryover

Use the schedule to figure your total available credit carryover
from taxable year 2011. Complete the schedule if you claimed the
credit on a prior year return and the credit was more than your tax.
•	In column (b), enter the credit originally computed for the
taxable year listed in column (a).

Publications
To view or print the department’s publications, go to our
website and click on Publications.

•	 In column (c), enter the amount of the credit from that taxable
year which you have already used.

General Instructions

•	In column (d), subtract the amount in column (c) from the
amount in column (b) and enter the difference.

NOTE:
You must also complete Arizona Form 301,
Nonrefundable Individual Tax Credits and Recapture, and
include Forms 301 and 339 with your tax return to claim this
credit.

Enter this amount on Form 301, Part 1, line 22, columns (b) and
(c). This is your total available credit.

For calendar year filers, tax year 2011 was the last year to establish
a new credit for a water conservation system. Fiscal year filers,
with an ending date after December 31, 2011, cannot establish
a new credit. Carryovers will be allowed for no more than five
taxable years.
ADOR 10373 (16)

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