333-P: Credit for Employing National Guard Members – Distribution to Partners (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 333-P reports a partner’s share of a partnership’s Credit for Employing National Guard Members. It lists the partnership and partner information, the partner’s ownership percentage, and the partner’s pro rata share of the credit.
Who files this form
Partnerships distributing this credit must complete a 2025 Form 333-P for each partner, except trust or estate partners.
If a partnership ownership share is owned by a grantor trust that is disregarded for federal income tax purposes, the share is treated as owned by the grantor. The grantor may claim their share of the credit.
Partners use Form 333-P to complete their own Form 333 and include a copy of Form 333-P with their return.
What you'll need
To complete Form 333-P, have:
- The partnership’s name and Employer Identification Number (EIN).
- The partner’s name, Taxpayer Identification Number (TIN), and ownership percentage.
- The partnership’s Form 333, including the credit amount from Part 2, line 9.
The partnership must provide each partner with the completed Form 333-P and the certification received from the Arizona Department of Revenue.
How to file
Partnerships
- Complete a separate Form 333-P for each partner covered by the form’s directions.
- Enter the partnership and partner information in Part 1.
- On line 3, enter the partnership’s credit from Form 333, Part 2, line 9.
- Multiply line 3 by the partner’s ownership percentage on line 2(c). Enter the result on line 4 as the partner’s pro rata share.
- Give each partner a copy of the completed form and the certification received from the Arizona Department of Revenue.
- Include Form 333 and a copy of each Form 333-P with the partnership return. Keep a copy of each completed Form 333-P.
Partners
Enter the amount from Form 333-P, line 4, on your own Form 333, Part 2, line 7. Include a copy of Form 333-P with your return and keep a copy for your records.
The form does not provide a mailing address or e-filing directions.
Common mistakes
- Claiming the credit in the wrong year: If you file on a calendar-year basis but the partnership files on a fiscal-year basis, claim the credit for the year in which the partnership’s fiscal year ends.
- Leaving out required copies: The partnership must include Form 333 and each Form 333-P with its return. Partners must include their Form 333-P with their own returns.
- Not keeping records: Both the partnership and the partner must keep copies of the completed Form 333-P.
Questions people ask
How is my share of the credit calculated?
The partnership multiplies its credit from Form 333, Part 2, line 9, by your ownership percentage. Your pro rata share appears on Form 333-P, line 4.
Where do I enter my share of the credit?
Enter the amount from Form 333-P, line 4, on your own Form 333, Part 2, line 7.
What should the partnership give me?
The partnership must provide a copy of your completed Form 333-P and the certification received from the Arizona Department of Revenue.
What if the partnership uses a fiscal year and I use a calendar year?
Claim the credit on your return for the year in which the partnership’s fiscal year ends.
Can a grantor claim a share held through a grantor trust?
Yes. If the grantor trust is disregarded for federal income tax purposes, the partnership ownership share is treated as owned by the grantor, who may claim their share of the credit.