Corporate tax forms and instruction booklets for all years.

Restoration of a Substantial Amount Held Under Claim of Right – Corporate

This form is completed by a corporation to compute a tax credit, under Arizona's Claim of Right provisions, by identifying an income amount previously reported by the taxpayer that was required to be repaid during the current taxable year and the associated tax that was paid on that income. To claim this credit, the total amount repaid during the current tax year must be more than $3,000.