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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
An individual or corporate income tax credit is available for taxpayers who own a qualified energy generator that first produces electricity from and after Dec. 31, 2010, and before Jan. 1, 2021, using a qualified energy resource.
A qualified energy generator is a facility that has at least 5 megawatts (or 5,000 kW) generating capacity located on land in Arizona that is owned or leased by the taxpayer, that produces electricity using a qualified energy resource and that sells electricity to an unrelated entity, unless the electricity is sold to a public service corporation.
Approval and certification from the Arizona Department of Revenue is required prior to claiming the tax credit based on applications submitted between January 2 and January 31 of the following the calendar year of production. No more than $20 million can be approved by the department in a calendar year.
Note: 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.