Arizona Form         Agricultural Pollution Control Equipment Credit – 
  325-S                Distribution to Shareholders of an S Corporation                                               2017

  For the calendar year 2017 or fiscal year beginning M M D D 2 0 1 7  and ending M M D D                         2 0 Y Y  .

S Corporations:
  CompleteForm325-SforeachshareholderoftheScorporation        except for trust or estate shareholders.  
  However,anScorporationownershipsharethatisownedbyagrantortrustthatisdisregardedforfederal
  incometaxpurposesistreatedasownedbythegrantor.          Thegrantormayclaimhisorhershareofthecredit.
  Provideacopyofthecompletedformtoeachshareholder.
  KeepacopyofeachcompletedForm325-Sforyourrecords.
  IncludeacopyofeachcompletedForm325-SwithyourScorporationreturn.

Shareholders:
  UsethisformtocompleteyourownForm325.
  Includethiscompletedformwithyourreturn.
  Keepacopyofthisformforyourrecords.

NOTE:Ifyoufileyourtaxreturnonacalendaryearbasisbutthisentityfilesareturnonafiscalyearbasis(seeabove),
claimthiscreditonyourtaxreturnfortheyearinwhichthisentity’sfiscalyearends.

Part 1 S Corporation and Shareholder Information

  ScorporationName                                         EmployerIdentificationNumber(EIN)
1
  ShareholderName                                          TaxpayerIdentificationNumber(TIN)                    OwnershipPercentage
2                                                                                                                                  %

Part 2 Distribution of the Credit

3 EntertheScorporationcreditamountfromForm325,Part3,line19     .........................................        3                  00
4 Multiplytheamountonline3bytheshareholder’sownershippercentageshownonline2(c).
  Entertheresult. Thisistheshareholder’sportionofthecredit .................................................... 4                  00

  Shareholder:
  Theamountreportedonline4isyourportionofthiscredit.      Theamountonline4shouldbeincludedonyourown
  Form325,Part2,line16.

ADOR 11281 (17)