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Individual Tax Credit for Residential Solar Devices

February 23, 2023

Phoenix, AZ—Homeowners who installed a solar energy device in their residential home during 2022 are advised to submit Form 310, Credit for Solar Energy Devices with their individual income tax return and Form 301, Nonrefundable Individual Tax Credits and Recapture.

A solar energy device is a system or series of mechanisms which collect and transfer solar generated energy and which are designed primarily to:

  • provide heating,
  • provide cooling,
  • produce electrical power,
  • produce mechanical power,
  • provide solar daylighting, or
  • provide any combination of the above by means of collecting and transferring solar generated energy into such uses either by active or passive means, including wind generator systems that produce electricity.


Arizona law provides a solar energy credit for buying and installing a solar energy device at 25% (.25) of the cost, including installation, or $1,000, whichever is less. If another device is installed in a later year, the cumulative credit cannot exceed $1,000 for the same residence.

The Renewable Energy Production tax credit is for a qualified energy generator that has at least 5 megawatts generating capacity and is not for a residential application. No preapproval is required for an individual income tax credit for a residential Solar Energy Device tax credit that is claimed on Form 310.

See Form 310 instructions for qualifications and how to file properly to claim the credit.

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Thursday, February 23, 2023