AZ – Arizona Form 310 – Credit for Solar Energy Devices

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Article: 50175

Overview

Arizona Form 310 provides a nonrefundable income designed to encourage homeowners to invest in renewable energy systems. This credit allows eligible taxpayers to claim a portion of the cost for purchasing and installing qualified solar energy devices.

If the allowable credit exceeds your Arizona tax liability, or if you have no tax liability, the unused portion of the credit may be carried forward for up to five consecutive tax years.

The amount of the credit is 25% of the total cost, including installation, up to a maximum of $1,000, whichever is less. If additional solar energy devices are installed in subsequent years, the total cumulative credit for the same residence may not exceed $1,000.

A taxpayer may claim a credit of up to $1,000 for a second personal residence. However, if a credit is claimed for both a primary and secondary residence, the total combined credit allowed for the taxable year is limited to $1,000. To claim a credit for a second residence, a separate Form 310 must be completed. The credit amounts from both forms should then be combined, and the total current year credit, along with any available carryforward amount, must be reported on Form 301 to claim the credit on your return.

Refer to AZ Form 310 instructions for a list of eligible devices that qualify for the credit.

Reporting Form 310 – Credit for Solar Energy Devices

To add Form 310 – Credit for Solar Energy Devices to your return, follow the steps below:

  1. Go to the State taxes section.
  2. Select I’d like to see the forms I’ve filled out or search for a form.
  3. In the drop list, select Arizona.
  4. Select the Credits tab.
  5. Select Form 310 Residential Solar Energy Credit to add and open the form.
  6. Complete the form with your applicable information.
  7. Click Save to apply changes.
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