- You are a qualified defense contractor that elected to amortize under Arizona Revised Statutes Section 43-1024.
- You sold or disposed of property that was held for the production of income and your basis was computed under the Arizona Income Tax Act of 1954.
- You claimed the Environmental Technology Facility Credit.
- You claimed the Pollution Control Credit.
- You claimed the Recycling Equipment Credit.
- You claimed the Credit for Agricultural Pollution Control Equipment.
- You elected to amortize the basis of a pollution control device or the cost of a child care facility under Arizona law in effect before 1990. You are still deducting amortization or depreciation for that device or facility on your federal income tax return.
Other addition(s) may include positive adjustments for depreciation, amortization, or certain tax credits. You may qualify for another miscellaneous addition if any of the following apply: