BLMC — R&D Tax Credit Audit Specialists

States · Form walkthrough

Arizona credit form walkthrough (Form 308 / 308-I)

This page is part of the BLMC R&D Credit Library and is being researched from primary sources. It will be published once every rule has been checked against the statute, the official form and the agency's instructions.

Program status: Active

At a glance

Jurisdiction
Arizona (AZ)
Program status
Active
Research status
In progress

What this page will cover

  • Form at a glance: who files it, what it attaches to, which revision applies to which tax year
  • What to gather, then a plain-English line-by-line walkthrough with a worked example
  • Elections, common preparer mistakes, and IDR and audit red flags
  • Matching lines on the federal form, plus the official form, instructions and revision history

In the meantime, see the California research credit for a finished example of the format, or browse the states hub.

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