This version of the form is not currently in use and is provided for reference only. Download this version of Form 312 for the current year.
This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is Form 312?
A: Form 312 is the Effluent Equipment Tax Credit form in New Jersey.
Q: What is the Effluent Equipment Tax Credit?
A: The Effluent Equipment Tax Credit is a tax credit available to taxpayers in New Jersey who install qualified effluent equipment.
Q: Who is eligible for the Effluent Equipment Tax Credit?
A: Taxpayers in New Jersey who install qualified effluent equipment are eligible for the tax credit.
Q: What is qualified effluent equipment?
A: Qualified effluent equipment refers to equipment that is used for the treatment or disposal of wastewater or other liquid waste.
Q: How much is the tax credit?
A: The tax credit is 50% of the cost of the qualified effluent equipment, up to a maximum of $25,000 per installation.
Q: Can the tax credit be carried forward?
A: No, the tax credit cannot be carried forward to future tax years.
Q: How do I claim the Effluent Equipment Tax Credit?
A: To claim the tax credit, you must complete and file Form 312 with your New Jersey state tax return.
Form Details:
Download a fillable version of Form 312 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.