Instructions For Partnership Income Tax Return Arizona Form 165 1998 Page 8

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Arizona Form 165
is allocable to another state in the total to be entered in
column 3.
All partnerships - Column 3 is the partner's Arizona source
income from the partnership. Partners should refer to the
Schedule K-1 instructions for information on completing
their Arizona returns.
Information on the Filing of Composite Returns on
Arizona Form 140NR
Arizona law requires an individual resident or nonresident to
file his or her own income tax return. The Arizona
Department of Revenue will accept a composite return on
Arizona Form 140NR for qualifying nonresident individual
partners of a partnership. However, a composite return
cannot be filed with fewer than ten participating members.
Refer to Arizona Individual Income Tax Ruling ITR 97-1 for
information regarding the requirements for filing a
composite return on Arizona Form 140NR.
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