Form Ador 91-5326 - Arizona Schedule Aca - Air Carrier Apportionment - 2001

ADVERTISEMENT

Air Carrier Apportionment
2001
ARIZONA SCHEDULE
ACA
(Applies to taxable years beginning from and after December 31, 2000)
For taxable year beginning ______/______/________, and ending ______/______/________,
MM
DD
YYYY
MM
DD
YYYY
Attach this schedule to the tax return
Name as shown on Form 120, 120S, 120X, or 165
Federal Employer Identifi cation Number
1 Revenue aircraft miles fl own within Arizona for fl ights beginning or ending in Arizona ...............................................................
2 Total revenue aircraft miles fl own everywhere..............................................................................................................................
3 Arizona apportionment ratio - divide line 1 by line 2. Enter result here and on Form 120, page 1, line 9; or
.
Form 120S, page 1, line 7, and Form 120S, Schedule K-1(NR); or Form 120X, page 1, line 9; or Form 165, Schedule K-1(NR).
General Instructions
Effective for taxable years beginning from and after December 31,
The numerator of the ratio is the revenue aircraft miles fl own within
2000, ARS § 43-1139 requires a taxpayer that is a qualifying air carrier
Arizona by the taxpayer’s aircraft for fl ights beginning or ending in
to use an alternate apportionment method to apportion its business
Arizona. The denominator of the ratio is the total revenue aircraft
income to Arizona.
miles fl own by the taxpayer’s aircraft everywhere.
The taxpayer must be engaged in air commerce. “Air commerce”
“Revenue aircraft miles fl own” has the same meaning prescribed by
means transporting persons or property for hire by aircraft in interstate,
the U.S. Department of Transportation uniform system of accounts
intrastate or international transportation. FORM 120 FILERS: If the
and reports for and applies to large certifi ed air carriers [14 Code
taxpayer fi les a combined or consolidated return, the combined group
of Federal Regulations, Part 241]. “Revenue aircraft miles fl own”
or the Arizona affi liated group must use this method of apportionment
means the aircraft miles fl own in revenue service. “Aircraft miles
if 50 percent or more of the group’s gross income is derived from air
fl own” means the miles (computed in airport-to-airport distances) for
commerce. The group will apportion its business income by means of
each fl ight stage actually completed, whether or not performed in
a single apportionment ratio computed under this method for all group
accordance with the scheduled pattern. For this purpose, operation
members.
to a fl ag stop is a stage completed even though a landing is
not actually made. In cases where the interairport distances are
inapplicable, aircraft miles fl own are determined by multiplying the
normal cruising speed for the aircraft type by the airborne hours.
ADOR 91-5326 (01) rj

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Legal
Go