All of Arizona · Tax credit
Credit for Solar Energy Devices (Arizona Form 310)
Run by Arizona Department of Revenue
Arizona residents who buy and install a solar energy device at their Arizona home, such as solar panels, a solar water heater or a small wind generator, can take a state income tax credit of 25% of the cost, up to $1,000 per residence.
Amounts
How much you get
25% of the cost of the device, including installation, up to $1,000. The $1,000 is also a lifetime limit for all devices at the same residence, and a taxpayer can claim at most $1,000 in one year even with a second home. The credit is nonrefundable; unused credit carries forward up to five years.
Eligibility
Do I qualify?
You need to meet all 5 of these.
Your home is in Arizona.
You must be an Arizona resident who isn't claimed as a dependent by another taxpayer, and the device must be installed in your residence in Arizona (a second home also counts, within the same $1,000 yearly limit).
You must buy the device. Leased systems and power purchase agreements (PPAs) don't qualify.
A complete solar or wind system, not a single component. Conventional heat pumps and air conditioners, insulation, radiant barriers, ordinary windows and skylights, thermostats and appliances don't qualify. The seller must give you a certificate that the device meets Arizona's solar energy device requirements, including at least a two-year warranty on collectors, heat exchangers and storage.
The credit is nonrefundable, so it only reduces Arizona income tax you owe. Unused credit carries forward for up to five years.
Equipment
What equipment counts
Applying
How to apply
You claim it on your tax return. Claimed on the Arizona income tax return for the year the device is installed.
- Buy and install a qualifying solar energy device.
Get the seller's certificate that the device complies with Arizona's solar energy device requirements, and an accounting of your cost.
- Fill out Form 310 and Form 301 with your Arizona return.
Claim the credit for the tax year the device was installed. Include both Form 310 (Credit for Solar Energy Devices) and Form 301 (Nonrefundable Individual Tax Credits and Recapture) with Form 140, 140PY or 140X.
- Carry forward any unused credit.
If the credit is more than your tax, use Part 2 of Form 310 in later years to claim the carryover, for up to five years.
Seller's certificate that the solar energy device complies with Arizona requirements
Itemized cost of the device and installation
Forms and instructionsArizona Form 310 instructions, 2025 Credit for Solar Energy Devices · ADOR Publication 543, Residential Solar Energy Credit (Sept. 2020) · A.R.S. 43-1083, Credit for solar energy devices
Questions about applying(602) 255-3381
Stacking
Use it with
Your address
Next steps
Check that it covers your address. Then, if you want, ask for a contractor quote.
Is it available at your address?
Before anything else
Your quote request is in If a contractor we work with serves your ZIP, they can contact you. We take one request per person; contact us to change it.
Get an email if this program changes
We'll write if its amount, status or deadline changes. Nothing else.
FAQ
Questions
How much does Credit for Solar Energy Devices (Arizona Form 310) pay?
25% of the cost of the device, including installation, up to $1,000. The $1,000 is also a lifetime limit for all devices at the same residence, and a taxpayer can claim at most $1,000 in one year even with a second home. The credit is nonrefundable; unused credit carries forward up to five years.
Do renters qualify?
You must buy the device. Leased systems and power purchase agreements (PPAs) don't qualify.
What’s the deadline?
No fixed deadline. Apply any time while it’s open.
Is it still available?
Yes. It was open when we last checked, on October 27, 2026.
Does a leased solar system or a power purchase agreement qualify?
No. You must buy the solar energy device; leased systems and PPAs don't qualify.
Do heat pumps or insulation count as solar energy devices?
No. Conventional heating and cooling systems, including heat pumps, plus insulation, radiant barriers, weather stripping and ordinary windows are specifically excluded.
Can I claim the credit if I install the system myself?
Yes, if the system meets Arizona's requirements. You won't receive a seller's certificate, but the device must still meet the required criteria.
Can a married couple filing separately each claim the full credit?
No. Spouses who could have filed jointly but file separately can each claim only half of the credit a joint return would get.
Plain words
Words used on this page
References
Sources
This page is built from these official pages, run by the program itself.
- Credit for Solar Energy Devices (Form 310) - Arizona Department of Revenue
- Arizona Form 310 instructions, 2025 Credit for Solar Energy Devices
- ADOR Publication 543, Residential Solar Energy Credit (Sept. 2020)
- A.R.S. 43-1083, Credit for solar energy devices
When one of these pages changes, we re-check this page against it.
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