Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

University Research & Development Tax Credit

An individual or corporate income tax credit is available for taxpayers with qualifying basic research payments to a university under the jurisdiction of the Arizona Board of Regents. The credit is for taxpayers that qualify for the general Arizona Research and Development income tax credit.

To be eligible to take the additional income tax credit for making basic research payments to Arizona State University, Northern Arizona University or the University of Arizona, a taxpayer must:

Have a letter of certification from the Arizona Commerce Authority
Have a letter of approval certifying the credit amount from the Arizona Department of Revenue

Resources

Program Guidelines – For details about this credit, please read these program guidelines first.
Application for Approval of University Research & Development Credit

University Research & Development Tax Credit

Arizona Department of Revenue