If claiming the QFTC ($250,000+ capital investment; wage, 65% out-of-state revenue, and 65% health-premium tests), plan for the Pre-Approval tax-clearance letter, an ACA-approved Arizona CPA managed review at your expense before Post-Approval, an Interim Report if you have not applied for Post-Approval within 12 months of Pre-Approval, and claiming the credit in five equal annual installments on original returns.
az-regulatory §Arizona Qualified Facility Tax Credit
- When it applies
- Manufacturers claiming the credit.
- Evidence you'd show
- Audit report
- How often
- Every year
- If it isn't met
- Credit clawback or denial.
az-regulatory v1 §Arizona Qualified Facility Tax Credit — verify against the source
Verified against source on 2026-09-07 · Source version: 2026 calendar
Verify against the source — requirements change.
https://www.azcommerce.com/incentives/qualified-facility-tax-credit/