The credit for increased excise taxes is a refundable credit that applies if you are married filing jointly or head of household and your federal adjusted gross income is $25,000 or less.

It will also apply if you are single or married filing a separate return and your federal adjusted gross income is $12,500 or less. The credit cannot exceed $100 per household.

As you complete the Credits section of the Arizona Q&A, you would have been asked to enter the amount of credit claimed by other members of your household, on the Arizona – Credit for Increased Excise Tax screen.

If you do not want to claim the credit, you can enter $100 for the amount claimed by household and it will reduce the credit to 0. This credit is reported on Line 35 of Arizona Form 140, or Line 38 of Arizona Form 140PY for part-year residents. You may want to click on the Forms Instructions icon and review the Arizona instructions for these lines.