AZ question on charity credits

[dhawkcpa]

Client has charity credits carrying over on forms 321, 322, 323. Do these credits carry over only from the five years listed on the forms? Does it matter which ones I apply to the 2010 tax liability? Thanks, Dennis

[BHoffman]

Hi Dennis - carryover is limited to 5 years. Use the oldest credit years first, continuing until the accumulated credits are all used up.

Here are the destructions:

http://www.azdor.gov/LinkClick.aspx?fileticket=qoZOom0DRPg%3d&tabid=252&mid=870