Residential Solar and Wind Energy Systems Tax Credit (Arizona)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Residential Solar and Wind Energy Systems Tax Credit|
|Incentive Type||Personal Tax Credit|
|Eligible Technologies||Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Solar Pool Heating, Daylighting|
|Energy Category||Renewable Energy Incentive Programs|
|Carryover Provisions||Excess credit may be carried forward for up to five years|
|Eligible System Size||Not specified|
|Equipment Requirements||System must be new and in compliance with all applicable performance and safety standards; must carry a minimum 2-yr warranty on collectors, heat exchangers, and storage units; other equipment and installation must carry a minimum 1-yr warranty.|
|Maximum Incentive||1,000 maximum credit per residence, regardless of number of energy devices installed|
|Program Administrator||AZ Department of Revenue|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
Arizona's Solar Energy Credit is available to individual taxpayers who install a solar or wind energy device at the taxpayer's Arizona residence. The credit is allowed against the taxpayer's personal income tax in the amount of 25% of the cost of a solar or wind energy device, with a $1,000 maximum allowable limit, regardless of the number of energy devices installed. The credit is claimed in the year of installation. If the amount of the credit exceeds a taxpayer’s liability in a certain year, the unused portion of the credit may be carried forward for up to five years. Taxpayers who lease a system or enter into a power purchase agreement with a third party who owns the system are not eligible to receive the credit (see ITR 13-4 for more information).
Qualifying technologies include solar domestic water heating systems, solar swimming pool and spa heating systems, photovoltaic systems, photovoltaic phones and street lights, passive solar building systems (trombe walls, thermal mass, etc.), solar daylighting systems (excluding conventional skylights), wind turbines, and pumps powered by wind.
Click the links below to access the relevant 2013 tax form and instructions (2014 forms will be available online in January 2015):
|Contact Name||Taxpayer Assistance|
|Department||Arizona Department of Revenue|
|Division||Individual and Corporate Income Tax|
|Address||1600 W. Monroe|
|Phone 2||(800) 352-4090|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||A.R.S. § 43-1083|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.