Instructions For Arizona Form 141az - 2013

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Arizona Form
2013 Arizona Fiduciary Income Tax Return
141AZ
Phone Numbers
NOTE: The fiduciary must file a final return for an estate
when the fiduciary is requesting a tax certificate required by
the probate court. In this case, the fiduciary must file a final
For information or help, call one of the numbers listed:
return regardless of the estate's income. See instructions for
Phoenix
(602) 255-3381
requesting a certificate on page 3.
From area codes 520 and 928, toll-free
(800) 352-4090
Fiduciary Filing Return on Form 140
Tax forms, instructions, and other tax information
If you need tax forms, instructions, and other tax
A personal representative must file a return on Form 140 if
information, go to the department’s Internet home page at
any of the following apply:
The gross income of a single decedent was $15,000 or more.
Income Tax Procedures and Rulings
The Arizona adjusted gross income of a single decedent
was $5,500 or more.
These instructions may refer to the department’s income tax
The Arizona adjusted gross income of a married
procedures and rulings for more information. To view or
decedent for which the representative will file a separate
print these, go to our home page and click on Legal
return was $5,500 or more.
Research then click on Procedures or Rulings and select a
The gross income of a married decedent for which the
tax type from the drop down menu.
representative will file a separate return was $15,000 or
Publications and Brochures
more.
To view or print the department’s publications and
The Arizona adjusted gross income of a married
brochures, go to our home page and click on Publications.
decedent and his or her surviving spouse for which a
joint return will be filed was $11,000 or more.
General Information
The gross income of a married decedent and his or her
surviving spouse for which a joint return will be filed
Estates
was $15,000 or more.
An Arizona resident estate is the estate of a decedent who was a
For individual filing purposes, gross income is gross income
resident of Arizona at the time of death. The starting point for the
as defined under the Internal Revenue Code (IRC) less
Arizona income tax computation for a resident estate is the
income included in gross income that is excluded from
estate’s federal taxable income.
Arizona taxation.
A nonresident estate is an estate that is not a resident estate.
Example:
The starting point for a nonresident estate is that portion of the
A taxpayer died on June 29, 2013. The decedent had wages
estate’s federal taxable income derived from Arizona sources.
of $9,700 and interest income of $920 received through the
Trusts
date of death. The personal representative files a final Form
140 for the period January 1, 2013, through June 29, 2013.
An Arizona resident trust is a trust of which the fiduciary is
The personal representative notes on the Form 140 that the
a resident of Arizona.
If the trust has more than one
taxpayer is deceased as of June 29, 2013. The personal
fiduciary, the trust is a resident trust if at least one of the
representative reports the wage and interest income of
fiduciaries is a resident of Arizona. If a corporate fiduciary
$10,620 on the Form 140. The personal representative
engaged in interstate trust administration is the sole fiduciary
reports all income that the estate receives from June 30,
of a trust, or is a co-fiduciary with a nonresident, the trust is
2013, forward on the Form 141AZ.
a resident trust only if the corporate fiduciary conducts the
administration of the trust in Arizona. The starting point for
A fiduciary who has charge of the income of an individual
must file a return of income on Form 140 if that individual's
the Arizona income tax computation for a resident trust is
income meets the filing requirements. Such fiduciaries
the trust’s federal taxable income.
include guardians of minors and guardians or committees of
A nonresident trust is a trust that is not a resident trust. The
legally incompetent persons.
starting point for a nonresident trust is that portion of the
Where several fiduciaries exist, a return filed by one of two
trust’s federal taxable income derived from Arizona sources.
or more joint fiduciaries is sufficient.
Who Must File
Filing for a Charitable Remainder Trust
The fiduciary, or fiduciaries, must file a return for an estate
Charitable remainder trusts should file on Arizona Form
or trust if either of the following apply:
141AZ. The fiduciary should indicate that the return is for a
1. The estate or trust has any Arizona taxable income for
charitable remainder trust by checking the appropriate box
the tax year.
on line 6.
2. The estate's or trust's gross income for the tax year is
The trustee should not enter any numerical figures on the
$5,000 or more, regardless of the amount of the Arizona
face of the return. The trustee should not complete an Arizona
taxable income.
Form 141AZ, Schedule K-1, or Schedule K-1(NR) for any of
The above also applies to bankruptcy estates.
its beneficiaries.
The fiduciary does not have to file a return if the income
does not exceed the amounts shown in items 1 or 2 above.

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