Arizona Form      Agricultural Pollution Control Equipment Credit – 
               325-P          Distribution to Individual Partners of a Partnership                                           2022

  For the calendar year 2022 or fiscal year beginning M M D D       2 0 2 2  and ending   M M D D Y Y Y Y  .
 
Partnerships:
  • Complete Form 325-P for each individual partner in the partnership.  However, a partnership ownership share 
  that is owned by a grantor trust that is disregarded for federal income tax purposes is treated as owned by the 
  grantor.  The grantor may claim his or her share of the credit.
  • Provide a copy of the completed form to each individual partner.
  • Keep a copy of each completed Form 325-P for your records.
  • Include a copy of each completed Form 325-P with your partnership return.

Individual Partners:
  • Use this form to complete your own Form 325.
  • Include this completed form with your return.
  • Keep a copy of this form for your records.

Corporate taxpayers are not eligible to claim this credit.

NOTE:  If you file your tax return on a calendar year basis but this entity files a return on a fiscal year basis (see above), 
claim this credit on your tax return for the year in which this entity’s fiscal year ends.

Part 1 Partnership and Individual Partner Information

  (a) Partnership Name                                           (b) Employer Identification Number (EIN)
1
  (a) Individual Partner Name                                    (b) Taxpayer Identification Number (TIN) (c) Ownership Percentage
2                                                                                                                                %

Part 2 Distribution of the Credit

3 Enter the partnership credit amount from Form 325, Part 3, line 18. ...........................................          3     00
4 Multiply the amount on line 3 by the individual partner’s ownership percentage shown on line 
  2(c). Enter the result. This is the partner’s portion of the credit .................................................... 4     00

  Individual Partners:
  The amount reported on line 4 is your portion of this credit. The amount on line 4 should be included on your own 
  Form 325, Part 2, line 15.

ADOR 11280 (22)