Instructions For Arizona Form 141az - 2013 (Page 10 of 15) in pdf

Arizona Form 141AZ

Line 30 - Balance of Refund/Overpayment

Payments

Subtract line 29 from line 28. Enter the difference.

Line 20 - Arizona Estimated Tax Payments

Declaration

If you made any estimated tax payments to the State of

Arizona for 2013, enter that amount.

The individual or authorized officer of the organization

receiving or having custody, control, or management of the

Line 21 - Payment With Extension

income of the estate or trust must sign the declaration. If

Enter the amount of payment made with an extension

two or more individuals act jointly as fiduciaries, any one of

request (AZ Form 141AZ EXT).

them may sign the declaration.

Line 22 - Arizona Income Tax Withheld

Filing Reminder to Fiduciary Filers

Use line 22 to claim a credit for any Arizona income tax

withheld (and not repaid) by:

1. Be sure to use the correct year's form to file the return.

Also, be sure to clearly mark the period covered by the

(a) an employer on wages and salaries of a decedent

return.

received by the decedent’s estate;

(b) a payer of certain gambling winnings (e.g., state lottery

2. Enter the correct EIN on the return.

winnings); or

3. If the estate or trust is ready to file but has not yet

received an EIN, it may file the return. Let us know

or profit-sharing plans received by a decedent’s estate or

what the number is as soon as it is received. Mail the

trust.

correspondence to:

Attach copy(ies) of Form W-2, Form W-2G, or Form

Taxpayer Assistance

1099-R to the back of the return.

Arizona Department of Revenue

PO Box 29086

Line 23 - Payment With Original Return (if amending)

Phoenix, AZ 85038-9086

Enter the payment sent with the original Form 141AZ return.

4. Write the estate’s or trust’s EIN and tax year on the front of

Also, include any additional tax payments made after the

all checks and correspondence. Attach the check to the

return was filed.

upper left hand corner of the front of the return.

Line 24 - Total Payments

5. Do not attach correspondence to the back of the returns.

Mail all correspondence separate from returns to:

Add lines 20 through 23. Enter the total.

Taxpayer Assistance

Also, do the following if the estate or trust computed the

Arizona Department of Revenue

2013 tax under Arizona's claim of right provisions.

PO Box 29086

1. Write "A.R.S. 43-1029" and the amount of the prior

Phoenix, AZ 85038-9086

year tax reduction in the space to the left of the total

6. When filing returns that generate a refund due to any

payment amount.

previous payments (i.e., amount paid with extension,

2. Include the credit for the prior year tax reduction in the

amount paid as estimated payment, amount paid with

total entered on line 24.

original returns), it may speed the refund process if a

3. Attach a schedule explaining the amounts repaid and the

copy of the canceled check of the previous payment

computation of the tax reduction for the prior year(s).

accompanies the return generating the refund.

For more information on Arizona's claim of right provisions,

If the estate or trust is a fiscal year filer (for periods not

see Individual Income Tax Procedure ITP 95-1.

ending in December), use the Tax Table for the prior year.

Line 25 - Refund From Original Return (if amending)

Example: If filing for April 1, 2012, to March 31, 2013,

Enter any refunds received from your original filing.

use the 2012 Tax table. If this return is for a short taxable

Line 26 - Balance of Payments

year, use the 2013 Tax Table. Example: If filing for June

Subtract line 25 from line 24.

1, 2013, to November 30, 2013, use the 2013 Tax Table.

8. If the income is taxable but deductions bring the return

Overpayment or Balance Due

to zero, make sure all necessary lines are filled in to

support this declaration.

Line 27 - Balance Due

9. Grantor trusts file an information return using Form

Subtract line 26 from line 19. This is the amount the estate

or trust owes. Make the check payable to the Arizona

141AZ showing no numerical figures for lines 7 through

Department of Revenue. Be sure to write the estate’s or

30. Taxable income on a grantor trust reverts to the

trust’s EIN and tax year on the front of the check. Attach

grantor. The grantor reports this income on the

the check to the front of the return in the upper left hand

individual income tax return.

The fiduciary should

corner where indicated

indicate that the return is for a grantor trust by checking

Line 28 - Refund Due

the appropriate box on line 6.

Subtract line 19 from line 26. This is the amount the State

10. When filing an amended Form 141AZ return, be sure

of Arizona owes the estate or trust.

the return is marked as an amended return. You must

Line 29 - Amount of Line 28 to be Applied to the

plainly mark an amended return "amended" by checking

2014 Estimated Tax

the appropriate box on line 6. If amending the 2013

If the estate or trust wants all or part of the refund applied to

return use the 2013 form. If amending a different tax

next year's Arizona estimated taxes, enter that amount.

year, use the Form 141AZ for that tax year.

Instructions For Arizona Form 141az - 2013 Page 10

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