Instructions For Arizona Form 141az - 2013 (Page 3 of 15) in pdf

Arizona Form 141AZ



Form 141AZ EXT - Extension of Time to File

Request for Certificate of Payment of Taxes



Form 141AZ ES - Estate or Trust Estimated Tax Payment

IMPORTANT: Make requests for this income tax

Line-by-Line Instructions

certificate separately. Do not attach requests for the income

tax certificate to Form 141AZ. The department can issue

Period Covered

certificates only if required by the probate court.

The accounting period for the return must be the same for

Mail requests to:

Arizona as it is for federal purposes. If the period is for a

Arizona Department of Revenue

fiscal year, it cannot exceed a 12-month period. A fiscal

Attention: Fiduciary Unit

year period cannot end on the last day of December.

1600 West Monroe - Division Code 23

For each return filed in the future, you must keep the same

Phoenix, AZ 85007-2650

accounting period unless you receive written permission

If an estate is in probate, the probate court may require a

from the department to change it.

certificate from the department that shows no income tax is

due. The probate court may require this before approving

If filing for a fiscal year, enter the beginning and ending

the fiduciary’s final account.

dates.

Arizona law requires a certificate only when all of the

Lines 1 through 4 -

following apply.

Enter the name of the estate or trust. Enter the name, title,

1. The estate is subject to probate.

address, and zip code of the fiduciary. Enter the employer

2. The value of the assets of the estate at the decedent's

identification number (EIN) of the estate or the trust.

date of death exceeds $20,000.

Foreign Addresses

The estate has a beneficiary that is not an Arizona resident.

If the estate, trust or fiduciary has a foreign address, enter the

In order for the department to issue a certificate, all of the

information in the following order: city, province or state,

following must be met.

and country. Follow the country’s practice for entering the

1. The fiduciary has filed Arizona Form 210 - Notice of

postal code. Do not abbreviate the country’s name.

Assumption of Duties in a Fiduciary Capacity.

2. A return was filed by or on behalf of the decedent and

Lines 5a through 5d – Check Box (only one)

for the estate for each taxable year in which the

If your are filing this return for a:

check box

respective incomes of the decedent or estate exceeded

the requirements for filing returns.

resident estate

A final Arizona fiduciary return is filed when the certificate

nonresident estate

is requested. This return must be filed regardless of the

gross or net income for the year. If there is no income,

resident trust

submit a return with "zero" on all lines.

nonresident trust

If filing a final return and you are sending a payment

with this return, mail the return to:

Line 6 -

Arizona Department of Revenue

Check the box (es) that identify the type of return you are filing.

PO Box 52016

Line 7 - Federal Taxable Income of Fiduciary

Phoenix, AZ 85072-2016

An Arizona resident estate or trust should enter the federal

If filing a final return and you are expecting a refund, or

owe no tax, or owe tax but are not sending a payment, mail

taxable income shown on page 1 of the federal fiduciary

the return to:

return, Form 1041.

Arizona Department of Revenue

A nonresident estate or trust must complete Form 141AZ,

PO Box 52138

Schedule A, before entering an amount on line 7.

For a

Phoenix, AZ 85072-2138

nonresident estate or trust, the fiduciary should enter the amount

4. The request must contain a statement regarding the status of

from Form 141AZ, Schedule A, line A6 on line 7.

returns filed by, or on behalf of, the decedent or for the estate

NOTE:

Before completing the rest of page 1 of Form

for the four taxable years immediately preceding the date of

141AZ, complete Schedules A, B, C, D and E, as necessary.

the request. The fiduciary must make the statement under

declaration of perjury. The statement must indicate:

Schedule A - Nonresident Estate or Trust



The years for which returns were filed.

Source Income Schedule



The years for which the gross and Arizona taxable

incomes were less than the amount necessary to

Schedule A is used to compute the federal taxable income of

require the filing of returns.

the estate or trust from Arizona sources. All nonresident

If you have any questions, call us at (602) 716-7809.

estates and nonresident trusts must complete Schedule A.

Resident estates and resident trusts should skip Schedule A.

Additional Returns or Forms You May Have

Federal Column

to File

Enter all items of income and modifications that correspond



to those items listed on the federal fiduciary return. Line A5

Form 140, 140PY, or 140NR to report a decedent's

should equal the federal taxable income reported on the

income for the period to the date of death

federal fiduciary return.



Form 210 - Notice of Assumption of Duties in a

Fiduciary Capacity - Filed for all estates

Instructions For Arizona Form 141az - 2013 Page 3

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