310: Credit for Solar Energy Devices (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 310 calculates the credit for solar energy devices installed at an Arizona residence. It reports the current year’s credit, available carryovers from prior years, and the total available credit.
Who files this form
Use Arizona Form 310 to claim the credit for solar energy devices installed at an Arizona residence or to report available credit carried over from prior years. Include it with your return.
The 2024 form covers calendar year 2024 or a fiscal year beginning in 2024.
What you'll need
Have the following information ready to complete the form:
- Your name and Social Security number, plus your spouse’s information if filing jointly. Names should match Form 140, 140PY, or 140X.
- The address of the residence where the solar energy device was installed.
- The cost of the device installed during the current taxable year.
- Credit amounts from 1995 through 2023 for other solar energy devices installed at that residence.
- For carryovers from 2019 through 2023, the original credit amount and the amount previously used for each year.
You will also need Arizona Form 301 to report the credit amounts calculated on Form 310.
How to file
Include Form 310 with your return.
- Complete Part 1 to calculate the current year’s credit, taking prior credits for the same residence into account.
- Complete Part 2 for available carryovers from 2019 through 2023.
- Complete Part 3 to total your available credit.
- Copy line 16 to Arizona Form 301, Part 1, line 3, column (a); line 17 to column (b); and line 18 to column (c).
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Exceeding the residence limit: The cumulative credit for all solar energy devices installed at the same residence cannot exceed $1,000.
- Entering the device cost as a carryover credit: In Part 2, column (b), enter the original credit amount, not the cost of the device.
- Overlooking the separate-return rule: In most cases, married taxpayers filing separately must enter one-half of the smaller of line 4 or line 8 on line 9. The form refers you to the instructions.
- Overlooking the second-home note: If claiming an additional credit amount from a second Arizona home, the form directs you to the note on page 1 of the general instructions. Those instructions were not supplied here.
Questions people ask
How is the current year’s credit calculated?
Part 1 starts with 25% of the device’s cost, limited to $1,000. It then accounts for prior credits at the same residence so the cumulative credit does not exceed $1,000.
Which carryover years are listed on the 2024 form?
Part 2 lists 2019, 2020, 2021, 2022, and 2023. For each year, subtract the amount previously used from the original credit amount to find the available carryover.
Does the $1,000 limit apply separately to every device at one residence?
No. The form says the cumulative credit for all solar energy devices installed at the same residence cannot exceed $1,000.
Where do I report the credit after completing Form 310?
Transfer the current year’s credit, available carryover, and total available credit to Arizona Form 301, Part 1, line 3, columns (a), (b), and (c), respectively.