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INSTRUCTIONS: ARIZONA CREDIT FOR WATER CONSERVATION SYSTEM PLUMBING STUB OUTS (Form 337)

To claim a credit for the operation of a water conservation system in Arizona, a form 337 should be filed. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 1: If you are not filing for the calendar year printed on the form, enter the beginning and ending dates of your fiscal year where indicated.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 2: In the first blank box, enter your name as it appears on form 120, 120A, 120S, 120X or 165.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 3: In the second blank box, enter your federal identification number.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 4: On line 1, enter the amount of credit for the calendar year shown on the corporate income tax credit certification for installation of a water conservation system plumbing stub out issued by the Arizona Department of Revenue.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 5: Lines 2 through 4 should be completed for each corporate partner on separate copies. On line 2, enter the name of each corporate partner.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 6: On line 3, enter the employer identification number of each corporate partner.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 7: On line 4, enter each corporate partner's share of the figure given on line 1.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 8: Lines 5 through 10 concern the documentation of your available credit carryover.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 9: On line 11, corporations or S corporations should enter the amount from line 1, while corporate partners should enter the amount on line 4.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 10: On line 12, enter the amount from line 10, column d.

Arizona Credit For Water Conservation System Plumbing Stub Outs 337 Step 11: Add lines 11 and 12. Enter the resulting sum on line 13. Transfer this value to line 17 on form 300.