Arizona R&D Tax Credit Summary
AZ R&D Tax Credit Available

Yes


Eligible Entities

C-Corporation, S-Corporations, LLCs, Partnerships


Deadline for Tax Filing

Due with Arizona Tax Return


Data Required to Compute Credit
  • Claim Period Arizona Qualified R&D Expenses (QREs)
  • Gross Receipts for Prior 4 Years"

Credit Carryforward

15 Years


AZ R&D Credit Summary

The R&D tax credit equals:

  • 24% of the first $2.5 million in QREs, plus
  • 15% of the QREs in excess of $2.5 million

Special Notes
  • Arizona offers a refundable and non-refundable research tax credit.
  • To qualify to receive refundable portion of excess credit: Company must have less than 150 full-time employees and must apply to the ACA and receive a Certificate of Qualification

AZ Research Tax Credit

Important Links and Forms:

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