Arizona research and development credit
Tax credit
Agency: Arizona Department of Revenue and Arizona Commerce Authority. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Check program requirements [Arizona Commerce Authority research credit]
- Who qualifies
- Businesses increasing qualifying Arizona research; those with fewer than 150 full-time employees may apply for a partial refund. [Arizona Commerce Authority research credit]
- What it’s worth
- For 2011–2030, 24% on the first $2.5 million of qualifying expenses and 15% above that, under the program calculation; refund may reach 75% of excess credit. [Arizona Commerce Authority research credit]
- How to claim
- Nonrefundable credit is administered by Revenue. Apply to the Commerce Authority for refund approval; the overview links its refund application but does not name a tax form. [Arizona Commerce Authority research credit]
- Deadlines and application windows
- The overview does not state a refund application window; check the linked refund program before filing. [Arizona Commerce Authority research credit]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed