Nonrefundable Individual Tax Credits and Recapture for Form 140-SBI, 140PY-SBI, 140NR-SBI or 140X-SBI

You must complete and include Arizona Form 301-SBI and the credit form(s) with your Arizona Small Business Income Tax return to claim nonrefundable.
Use this form to:
• Summarize your total available nonrefundable tax credits.
• Determine the application of the available tax credits.
• Summarize your tax liability related to recapture of tax credits.
• Claim any available credit carryover.
 

If you don’t meet one of the exceptions below and do not complete and include Form 301-SBI and all required tax credit forms with your income tax return, your claim for tax credit(s) may be denied.