Arizona Form  Credit for Renewable Energy Investment and Production for Self-
                              Consumption by International Operations Centers –           Distribution                                      2022
                351-P            to Corporate Partners of a Partnership

   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 351-P for each corporate partner in the partnership.
   • Provide a copy of the completed form and the certificate received from the Arizona Department of Revenue to 
   each partner.
   • Keep a copy of each completed Form 351-P for your records.

Corporate Partners:
   • Use this form to complete your own Form 351.
   • Include this completed form and a copy of the certificate received from the Arizona Department of Revenue 
   with your return.
   • Keep a copy of this form and certificate for your records.

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 Distribution of the Credit
Complete this portion to distribute the credit to each partner in the partnership.
   (a) Partnership Name                                (b) Employer Identification Number (EIN) (c) Facility Code
1
   (a) Corporate Partner Name                          (b) Taxpayer Identification Number (TIN)
2

3a Partnership credit amount from Form 351, Part 1, line 9.........................................................                    3a $      00

3b Corporate Partner’s ownership percentage .............................................................................              3b        %
3c Multiply the amount on line 3a by the percentage on line 3b.  Enter the result.  This is the 
   partner’s portion of the credit. .................................................................................................. 3c $      00

   Partners:  Enter the amount from line 3c on your Form 351, Part 1, line 7.

Part 2 Distribution of the Credit Recapture
Complete this portion to notify each corporate partner in the partnership of their share of the credit to be recaptured.
   (a) Partnership Name                                        (b) Employer Identification Number (EIN)
4
   (a) Corporate Partner Name                                  (b) Taxpayer Identification Number (TIN)
5
   (a) Facility Code                                           (b) Tax Year(s) Passed Through to This Partner
6

7  Corporate Partner’s portion of the credit subject to recapture .................................................                    7  $      00

   Corporate Partners:  Enter the amount from line 7 on your Form 351, Part 2, line 20.

ADOR 11248 (22)                                                                                                                             Print