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INSTRUCTIONS: ARIZONA NONRESIDENT CREDIT FOR TAXES PAID TO ANOTHER STATE OR COUNTRY (Form 309-NR)

In 2007, Arizona nonresidents used form 309-NR to claim credit for taxes paid to another state or country. Before 2007 and after 2007, a form 309 has been used instead. This document can still be found on the website of the Arizona Department of Revenue.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 1: If not filing for calendar year 2007, enter the beginning and ending dates of your fiscal year.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 2: In the first blank box, enter your name as it is shown on form 140NR or 140X.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 3: In the second blank box, enter your Social Security number.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 4: In the third blank box, if filing a joint return, enter your spouse's name as it is shown on form 140NR or 140X.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 5: If applicable, enter your spouse's Social Security number in the fourth blank box.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 6: If filing for a credit for taxes paid to another state, enter its two-letter abbreviation.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 7: If filing for a credit for taxes paid to another country, write the name of the country.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 8: On lines 1a through 1d, give a description and the amount of all income items. 

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 9: Enter the sum of lines 1a through 1d on line 2.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 10: Complete lines 3 through 21 as instructed.

Arizona Nonresident Credit For Taxes Paid To Another State Or Country 309-NR Step 11: On line 22, enter the smaller of the values on line 18 or 21. This is your total available credit. Attach the form to your return.