| Homeowners
can claim a 25% tax credit on up to $4,000 of solar devices
installed on a residence. This is a one time tax credit and
restricts the homeowner for additional credits for solar
purchases made for the same residence in subsequent years.
The law establishing the
tax credit imposed several requirements on the seller of
solar devices in order to qualify the equipment and
application. Title 44, chapter 11, article 11 of the Arizona
revised statues (44-1761- Definitions, and 44-1762 - Solar
energy device warranties; installation standards;
inspections) detail the requirements. The Arizona Department
of Commerce has issued guidelines (in 1993) for the required
certificate to the buyer that the solar energy device
complies with the requirements of the tax credit. the
Arizona Registrar of Contractors later assumed this
responsibility but has not yet issued any further
requirements.
The Arizona Registrar of
Contractors is responsible for licensing installers of solar
devices and is in the process of establishing appropriate
solar electric standards for installers. Licensing of
domestic solar hot water installers has been in place for
several years. There is also an installer certification
program for solar hot water system installers.
The actual tax credit is
obtained by filing form 310, Credit for Solar Energy
Devices, as an attachment to the regular annual income tax
return (Arizona DOR form 140).
For more information, ADOR's
Solar Energy Credit Page (PDF)
Download the Tax
Forms:
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