INSTRUCTIONS: CREDIT FOR TAXES PAID TO ANOTHER STATE FOR ARIZONA RESIDENTS WHO ARE ALSO CONSIDERED TO BE A STATUTORY RESIDENT OF ANOTHER STATE (Form 309-D)
In 2007, a form 309-D was used by Arizona residents who were also considered to be statutory residents of another state to claim credit for taxes paid to these states. Before and since 2007, a form 309 has been filed instead. This document can still be obtained from the website of the Arizona Department of Revenue.
Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State 309-D Step 1: If not filing for calendar year 2007, enter the beginning and ending dates of your fiscal year.
Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State 309-D Step 2: Enter your name as it is shown on form 140 or 140X in the first blank box.
Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State 309-D Step 3: Enter your Social Security number in the second blank box.
Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State 309-D Step 4: If filing jointly, enter your spouse's name as it is shown on form 140 or 140X in the third blank box.
Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State 309-D Step 5: If applicable, enter your spouse's Social Security number in the fourth blank box.
Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State 309-D Step 6: Enter the two-letter abbreviation of the state for which you are claiming a credit.
Credit For Taxes Paid To Another State For Arizona Residents Who Are Also Considered To Be A Statutory Resident Of Another State 309-D Step 7: Enter a description of income items and the amount of each on lines 1a through 1d. Enter the total sum of these lines on line 2. Complete lines 3 through 31 as instructed to determine the size of your credit.
