Arizona Form                      Credit for Renewable Energy Investment and 
                                                 Production for Self-Consumption by International                                                                 2022
               351                                                    Operations Centers
Include this completed form and the certification from the Arizona Department of Revenue with your return.

     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  .
Name as shown on Form 99T, 120, 120A, 120S, 120X, or 165                                                                                       Social Security or 
                                                                                                                                               Employer Identification Number

Part 1 Qualification for and Current Taxable Year’s Credit
 1 Did you receive a certificate from the Arizona Department of Revenue 
   for this credit? .......................................................................................  Yes  No
   a  If “Yes”, proceed to line 2. Include a copy of the certificate.
   b If “No”, skip to line 4.
 2 Enter the facility code .......................................... 
 3 Enter the credit amount authorized on the certificate ............................................................                       3  00
 4 Did you receive a Form 351-P? ............................................................                Yes  No
   a  If “Yes”, include a copy of Form 351-P and proceed to line 5.
   b  If “No”, skip to Part 2.
 5 Enter the facility code on Form 351-P ................. 
 6 Enter the name of the pass-through entity and its EIN:
   a  Name: 
   b  EIN: 

 7 Enter your portion of the credit from Form 351-P, line 3(c) ....................................................                         7  00

 8 Add lines 3 and 7 and enter the total .....................................................................................              8  00

 9 Enter the lesser of line 8 or $5,000,000.00. This is the current year’s amount of your credit ......................................          9                           00

Part 2 Credit Recapture
NOTE:  If you are a partnership that passed the credit through to its corporate partners, do not complete Part 2. You will report the recapture to the 
corporate partners on Form 351-P.
10 Did you receive a notice from the Arizona Department of Revenue 
   during the year that your credit is subject to recapture.........................                         Yes  No
   a  If “Yes”, proceed to line 11. Include a copy of the notice.
   b If “No”, skip to line 17.
11 Enter the facility code .......................................... 
12 Enter the tax year(s) you claimed the credit: 
13 Enter the total credit amount subject to recapture as shown on the notice from the 
   Arizona Department of Revenue ..........................................................................................                 13 00

14 Enter the amount of credit carryover that remains unused....................................................                             14 00
15 Subtract line 14 from line 13 and enter the difference. If line 15 is less than zero, see 
   instructions ........................................................................................................................... 15 00

16 Enter the greater of line 15 or “0”. This is the amount of your direct recapture ............................................................ 16                          00

                                                                                                                                                 Continued on page 2 

ADOR 11222 (22)

 Name (as shown on page 1)                                                                                                                              EIN

 Part 2  Credit Recapture (continued)
17 Did you receive a notice of recapture on Form 351-P? ........................  Yes    No
   a  If “Yes”, proceed to line 18. Include a copy of Form 351-P.
   b    If “No”, skip to Part 3.
18  a  Enter the facility code from Form 351-P, line 1(c): 

   b  Name of partnership: 

   c  EIN:  
19 Enter the tax year(s) you claimed the credit:  

20 Enter the total amount of the credit subject to recapture passed through to you from 
   partnerships on Form 351-P, Part 2, line 7, .........................................................................                     20                 00
21 Enter the total amount of unused credit carryover(s) ...........................................................                          21                 00
22 Subtract line 21 from line 20 and enter the difference. If line 22 is less than zero, see 
   instructions ...........................................................................................................................  22                 00
23 Enter the greater of line 22 or “0”. This is the amount of recapture passed through to 
   you from a partnership ......................................................................................................             23                 00
24 Add lines 16 and 23 and enter the total on line 24.  This is your total recapture amount.  Also, enter this amount on 
   Form 300, Part 2, line 22. ..................................................................................................................................................   24        00

 Part 3  Available Credit Carryover
                                        (a)                    (b)                           (c)                                                            (d)                       (e)
     Taxable Year Ending:           M M D D Y Y         M M D D Y Y                 M M D D Y Y                                                    M M D D Y Y                        M M D D Y Y
25   Original credit 
     amount........................               00                             00                                                           00                                   00        00
26   Minus amount 
     previously used...........                   00                             00                                                           00                                   00        00
27   Net available 
     carryover.....................               00                             00                                                           00                                   00        00
28   Minus carryover 
     disqualified..................               00                             00                                                           00                                   00        00
29   Total available 
     carryover for each year                      00                             00                                                           00                                   00        00

30 Total Available Carryover:  Add columns (a) through (e) of line 29.  Enter the total. .......................................................                                   30        00

 Part 4  Total Available Credit
31 Total current year’s credit:  Enter the amount from Part 1, line 9.  Also, enter this amount on                                           Form 300, Part 1,  
   line 15, column (a) ........................................................................................................................................................... 31        00
32 Available credit carryover:  Enter the amount from Part 3, line 30.  Also, enter this amount on                                            Form 300, Part 1, 
   line 15, column (b) ..........................................................................................................................................................  32        00
33 Total available credit:  Add line 31 and line 32 and enter the total on line 33.  Also, enter this amount on  
   Form 300, Part 1, line 15, column (c) .............................................................................................................................             33        00

 Part 5  Corporate Partner’s Share of the Credit
If passing this credit through to your corporate partners, complete Form 351-P for each corporate partner.
   •  Provide a copy of completed Form 351-P to each corporate partner.
   •  Include a copy of each completed Form 351-P with your tax return.
   •  Keep a copy of each completed Form 351-P for your records.

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 ADOR 11222 (22)                                               AZ Form 351 (2022)                                                                                                     Page 2 of 2