310: Credit for Solar Energy Devices (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 310 calculates the Credit for Solar Energy Devices for 2025. It reports the cost of a solar energy device installed at an Arizona residence, the current year’s credit, and available credit carryovers from prior years. Include it with your return.
Who files this form
Use 2025 Arizona Form 310 to claim a credit for a solar energy device installed at an Arizona residence during the taxable year, or to report an available credit carryover from 2020 through 2024. Include Form 310 with your return.
What you'll need
Have the following information ready to complete Form 310:
- Your name as shown on Form 140, 140PY, or 140X, and your Social Security number. For a joint return, also provide your spouse’s name and Social Security number.
- The address of the Arizona residence where the device was installed.
- The cost of the device installed during the current taxable year.
- Credit amounts from 1995 through 2024 for other solar energy devices installed at that residence.
- For carryovers from 2020 through 2024, 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.
- Complete Part 2 for any available carryover from 2020 through 2024.
- Complete Part 3 and transfer the amounts to Arizona Form 301, Part 1, line 3:
- Form 310, line 16 goes in column (a).
- Form 310, line 17 goes in column (b).
- Form 310, line 18 goes in column (c).
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not exceed the $1,000 cumulative credit limit for all solar energy devices installed at the same residence.
- In Part 2, column (b), enter the original credit amount, not the cost of the device.
- If you are married filing separately, do not automatically claim the full amount on line 9. The form says that, in most cases, you must enter one-half of the smaller of line 4 or line 8 and refers you to the instructions.
- 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 credits from prior taxable years for other devices at the same residence. The cumulative credit for that residence cannot exceed $1,000.
Which carryover years appear on the 2025 form?
Part 2 lists 2020, 2021, 2022, 2023, and 2024. For each year, subtract the amount previously used from the original credit amount to calculate the available carryover.
Does the $1,000 limit apply separately to each device?
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 total available credit?
Add lines 16 and 17 and enter the total on Form 310, line 18. Also enter that amount on Arizona Form 301, Part 1, line 3, column (c).