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Includes “Original Tax Credit Form” and “Switcher Tax Credit Form” sections with instructions to include totals from specific lines and columns. Provides a “Summary Form” showing credit categories and totals. Concludes with an “Arizona State Tax Form” resident personal income tax workflow, including taxable income, credits, payments, tax due, overpayment, and refund calculations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/apsto-tax-filing-example-federalstate-tax-credit-forms/304144/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/apsto-tax-filing-example-federalstate-tax-credit-forms/304144.png","ImageObject",442,249,{"name":88,"@type":89},"River Wang","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What should be included with the return in the tax credit sections?","Question",{"text":108,"@type":109},"The example indicates the required totals and amounts should be included with the return, referencing specific form parts and line/column values.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are the total tax credits used calculated in the summary section?",{"text":113,"@type":109},"It instructs to add lines 40 through 67 and keep the total not greater than line 39, or alternatively reference Form 140X, line 39.",{"name":115,"@type":106,"acceptedAnswer":116},"How are tax due, overpayment, and refund determined on the Arizona state form?",{"text":117,"@type":109},"Tax due is calculated when line 52 is larger than line 59; overpayment is when line 59 is larger than line 52, and the refund amount is then shown based on the overpayment.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304144,1790184807,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","Tax Credit Filing Example  \nOriginal Tax Credit Form  \n  Ariz3ona2Form3  PrivaCrteedScithor Cool TuintrtiouOionsganioations 2020  Include with your return.  \n22 Total Available Credit: Add lines 20 and 21.  \nAlso, enter this amount or  \nArizona Form 301, Part 1, line 13, column (c)  \n..............................................................  \n\n| 22 | $1,186 | 00 |\n| --- | --- | --- |\n\nSwitcher Tax Credit Form  \n  Arizona34Form8  Certified ScCrhoeodlitToritiCoonnOriguntionsizatioo-Individuals 2020   \n25 Total Available Credit: Add line 23 and line 24.  \nAlso, enter this amount or  \nArizona Form 301, Part 1, line 25, column (c)  \n...............................................................  \n\n| 25 | $1,179 | 00 |\n| --- | --- | --- |\n\nSummary Form  \n  Ariz3ona Form01  Certified ScCrhoeodlitToritiCoonnOriguntionsizatioo-Individuals 2020   \nInclude with your return.  \n13 Credit for Contributions to Private School Tuition Organizations  \nForm 323  \n| 13 |  |  | $1,186 | 00 |\n| --- | --- | --- | --- | --- |\n\n25  \nCredit for Contributions toCertified School Tuition Organization (for contributions that exceed the allowable credit on Arizona Form 323)  \n| 25 |  |  | $1,179 | 00 |\n| --- | --- | --- | --- | --- |\n\n69  \nTotal Tax Credits Used: Add lines 40 through 67. Total cannot be more than line 39.  \nor Form 140X, line 39    \n\n| 69 | $2,365 | 00 |\n| --- | --- | --- |\n\nArizona State Tax Form  \n  Ari1zona4Form0  Resident Personal Income Tax Return  FOR2CALENDAR02YEAR0   \n46 Arizona taxable income: Subtract lines 44 and 45 from line 43. If less than zero, enter “0”................................................... 46  \n47 Compute the tax using amount on line 46 and Tax Table X, Y or Optional Tax Tables ............................................................. 47  \n48 Tax from recapture of credits from Arizona Form 301, Part 2, line 36 ................................................................................................. 48  \n49 Subtotal of tax: Add lines 47 and 48 and enter the total ............................................................................................................................ 49  \n50 Family income tax credit (from the worksheet-see instructions) ....................................................................................................... 50  \n51  \nNonrefundable Credits from Arizona Form 301, Part 2, line 69  \n............................................................................................................  \n51  \n52 Balance of tax: Subtract lines 50 and 51 from line 49. If the sum of lines 50 and 51 is greater than line 49, enter “0”....... 52  \n53 2020 AZ income tax withheld ................................................................................................................................................................................... 53  \n54 2020 AZ estimated tax payments .. 54a  00 Claim of Right .. 54b  00 Add 54a and 54b 54c  \n59 Total payments and refundable credits: Add lines 53 through 58 and enter the total ............................................................... 59  \n\n| XXXXXX | 00 |\n| --- | --- |\n| $2,500 | 00 |\n|  | 00 |\n| $2,500 | 00 |\n|  | 00 |\n| $2,365 | 00 |\n| $135 | 00 |\n\n\n| $4,000 | 00 |\n| --- | --- |\n|  | 00 |\n| $4,000 | 00 |\n\n60 TAX DUE: If line 52 is larger than line 59, subtract line 59 from line 52 and enter amount of tax due. Skip lines 61, 62, and 63. ... 60  \n61 OVERPAYMENT: If line 59 is larger than line 52, subtract line 52 from line 59 and enter amount of overpayment   61  \n|  | 00 |\n| --- | --- |\n| REFUND $3,865 | 00 |","cbCaiaKMBC1AApYY","https://ap.wps.com/l/cbCaiaKMBC1AApYY","pdf",140687,"English","# Tax Credit Filing Example\n## Original Tax Credit Form\n## Switcher Tax Credit Form\n## Summary Form\n## Arizona State Tax Form","[{\"question\":\"What should be included with the return in the tax credit sections?\",\"answer\":\"The example indicates the required totals and amounts should be included with the return, referencing specific form parts and line/column values.\"},{\"question\":\"How are the total tax credits used calculated in the summary section?\",\"answer\":\"It instructs to add lines 40 through 67 and keep the total not greater than line 39, or alternatively reference Form 140X, line 39.\"},{\"question\":\"How are tax due, overpayment, and refund determined on the Arizona state form?\",\"answer\":\"Tax due is calculated when line 52 is larger than line 59; overpayment is when line 59 is larger than line 52, and the refund amount is then shown based on the overpayment.\"}]","APSTO Tax Filing Example - Federal/State Tax Credit Forms | PDF",1789810561]