Arizona Form  
                                 Agricultural Pollution Control Equipment Credit                                                                                     2022
                325
Include 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  .
                       NOTE:  This credit is no longer available to corporate taxpayers..
Name as shown on Form 140, 140PY, 140NR, 140X or 165                      Social Security or 
                                                                          Employer Identification Number

Part 1 Schedule of Equipment and Current Taxable Year’s Credit Calculation
If additional space is needed, include a separate schedule.
               (a)                                               (b)                                                                                                 (c) 
                                                                                                                                                                     Total Cost Incurred 
    Date Qualifying Agricultural                                                                                                                                     During the Taxable 
    Property Placed in Service                                                                                                                                       Year for Qualifying 
    or Expected to be Placed in                                                                                                                                      Agricultural Property 
               Service                                     Description                                                                                               used to Reduce Pollution
 1  M M D D Y Y                                                                                                                                                          00
 2  M M D D Y Y                                                                                                                                                          00
 3  M M D D Y Y                                                                                                                                                          00
 4  M M D D Y Y                                                                                                                                                          00
 5  M M D D Y Y                                                                                                                                                          00
 6  M M D D Y Y                                                                                                                                                          00
 7  M M D D Y Y                                                                                                                                                          00
 8  M M D D Y Y                                                                                                                                                          00
 9  M M D D Y Y                                                                                                                                                          00
 10 M M D D Y Y                                                                                                                                                          00

 11 Add lines 1 through 10 in column (c). Enter the total..................................................................................                       11     00

 12 Enter the total from additional schedule(s), if applicable ............................................................................                       12     00
 13 Total cost of pollution control equipment incurred during the taxable year:  Add lines 11 and 12.  
    Enter the total ............................................................................................................................................. 13     00

 14 Multiply line 13 by 25% (.25). Enter the result ............................................................................................                  14     00

Part 2 Credit Passed Through From Partnerships
 15 Enter the total amount of the credit passed through from partnerships on Form 325-P, Part 2, line 4. ......                                                   15     00

Part 3 Total Current Year Credit

 16 Add lines 14 and 15. Enter the total ...........................................................................................................              16     00

 17 Maximum Credit Allowed ............................................................................................................................           17 25,000 00

 18 Enter the lesser of line 16 or line 17. This is the total credit for the current year ........................................                                18     00
 In order to calculate Arizona depreciation or amortization, a taxpayer who elects to claim this credit under A.R.S. §§ 43-1081.01 shall 
 reduce the basis of the agricultural pollution control equipment by the amount of the credit claimed.

Part 4 Partnerships Passing The Credit Through to Individual Partners
Partnerships qualifying for this credit must pass it through to their individual partners. When passing this credit through to your individual 
partners, complete Form 325-P for each individual partner.
    •  Provide a copy of completed Form 325-P to each individual partner.
    •  Include a copy of each completed Form 325-P with your tax return.
    •  Keep a copy of each completed Form 325-P for your records.
                                                                                                                                                                  Continued on page 2 

ADOR 10945 (22)

                                                                                               Name (as shown on page 1)                                                                                                                                                                       TIN

                                                                                               If you claimed this credit and there is a carryover of this credit from the past 5 taxable years, complete Part 5. If not, go to 
                                                                                                                                                                                                                                                                           Part 6.

                                                                                               Part 5                         Available Credit Carryover
                                                                                                                                                                                                                                                           (a)                  (b)               (c)                               (d) 
                                                                                                                                                                                                                                                           Taxable Year Original Credit Amount Amount Previously Used or Available Carryover: 
                                                                                                                                                                                                                                                                                                  Expired
                                                                                                                                                                                                                                                                                                                         Subtract column (c) from 
                                                                                                                                                                                                                                                                                                                         column (b).

                                                                                               19                                                                                                                                                                                          00            00                                       00

                                                                                               20                                                                                                                                                                                          00            00                                       00

                                                                                               21                                                                                                                                                                                          00            00                                       00

                                                                                               22                                                                                                                                                                                          00            00                                       00

                                                                                               23                                                                                                                                                                                          00            00                                       00

Add lines 19 through 23 in column (d). Enter the total. ............................           24            Total Available Carryover:                                                                                                                                                                  24                                       00

                                                                                               Part 6                         Total Available Credit
                                                                                               25            Current year’s credit.
                                                                                                             • Individuals: Enter the amount from Part 3, line 18 on Form 301.
                                                                                                             • Partnerships: Enter “0”. 
                                                                                                             • Individuals that did not make the Small Business election: Also enter this amount on  
                                                                                                               Form 301, Part 1, line 10, column (a)
                                                                                                             • Individuals that made the Small Business election: Also enter this amount on Form 301-SBI, 
                                                                                                               Part 1, line 6, column (a). ...............................................................................................................                                               25                                       00
                                                                                               26            Enter the available credit carryover from Part 5, line 24, column (d):
                                                                                                             • Individuals that did not make the Small Business election: Also enter this amount on  
                                                                                                               Form 301, Part 1, line 10, column (b)
                                                                                                             • Individuals that made the Small Business election: Also enter this amount on Form 301-SBI, 
                                                                                                               Part 1, line 6, column (b) ................................................................................................................                                               26                                       00
                                                                                               27 Total available credit:  Add line 25 and line 26. Enter the total.
                                                                                                             • Individuals that did not make the Small Business election: Also enter the total on Form 301, 
                                                                                                               Part 1, line 10, column (c).
                                                                                                             • Individuals that made the Small Business election:  Also enter the total on Form 301-SBI,  
                                                                                                               Part 1, line 6, column (c)  ................................................................................................................                                              27                                       00

                                                                                               ADOR          10945 (22)                                                                                                                                                 AZ Form 325 (2022)               Print Form                     Page 2 of 2