333: Credit for Employing National Guard Members (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 333 calculates the Credit for Employing National Guard Members at $1,000 per qualifying employee placed on active duty during the taxable year. It also reports credits passed through from partnerships and S corporations, available credit carryovers, and an S corporat
Who files this form
Arizona Form 333 is used to calculate the Credit for Employing National Guard Members for tax year 2025. The form covers individuals, partnerships, C corporations, S corporations, and exempt organizations with unrelated business taxable income (UBTI).
It includes entries for qualifying employees placed on active duty during the taxable year, credits passed through from partnerships or S corporations, and available credit carryovers. All taxpayers completing Form 333 must complete Part 2.
What you'll need
Have the information requested by the form ready:
- Your name and Social Security number or Employer Identification Number, plus spouse information if filing a joint return.
- Business name, location, and Employer Identification Number.
- The number of qualifying employees placed on active duty during the taxable year.
- For Form 333-1: each employee’s name, Social Security number, hire date, active-duty date, and answers to the full-time employment and active-duty service questions.
- Form 333-P or Form 333-S, if you received a pass-through credit. Form 333 uses the amount on line 4 of each applicable form.
- Original credit amounts and amounts previously used for any available carryovers listed in Part 5.
How to file
Include Form 333 with your return. The supplied form does not provide a mailing address or e-file instructions.
Partnerships must complete a separate Form 333-P for each partner and give each partner a copy. S corporations electing to pass the credit through must complete a separate Form 333-S for each shareholder and give each shareholder a copy.
For amounts reported in Part 6, use the applicable credit summary form:
- Individuals without the Small Business Income election: Form 301, Part 1, line 11.
- Individuals with the Small Business Income election: Form 301-SBI, Part 1, line 7.
- C corporations, S corporations claiming the credit, and exempt organizations with UBTI: Form 300, Part 1, line 6.
Enter current-year credit in column (a), available carryover in column (b), and total available credit in column (c).
Common mistakes
- Skipping Part 2: All taxpayers must complete it.
- Completing Parts 5 and 6 for a partnership: The form says partnerships must not complete these parts.
- Checking both S corporation election boxes: Check only one. The election to claim the credit or pass it through is irrevocable for the taxable year.
- Overlooking carryover instructions when an S corporation passes through the credit: If a prior-year carryover is available, complete Part 5 and Part 6, lines 18 and 19. If none is available, do not complete Parts 5 and 6.
- Leaving out additional employee schedules: If you have more than 16 qualifying employees, complete additional schedules and include them with the form.
Questions people ask
How much is the credit per qualifying employee?
The form lists $1,000 per employee. Multiply the number of qualifying employees on line 4 by $1,000 on line 5 to calculate line 6.
Where do I enter a credit passed through to me?
Enter the amount from Form 333-P, line 4, on Form 333, line 7. Enter the amount from Form 333-S, line 4, on line 8.
Which carryover years are listed on the 2025 form?
Part 5 lists 2020 through 2024. For each year, subtract the amount previously used from the original credit amount to calculate the available carryover.
Can an S corporation choose whether to claim or pass through the credit?
Yes. Part 4 provides an irrevocable election for the taxable year to either claim the credit or pass it through to shareholders. Check only one box.