Instructions For Arizona Form 165 - 2013 printable pdf download

Arizona Form

2013 Arizona Partnership Income Tax Return

165

Attach a copy of the completed federal Form 1065 and

Obtain additional information or assistance by calling one of

supporting schedules to the Arizona return. File the return to:

the numbers listed below:

Arizona Department of Revenue

Phoenix

(602) 255-3381

PO Box 52153

From area codes 520 and 928, toll-free

(800) 352-4090

Phoenix, AZ 85072-2153.

Obtain tax rulings, tax procedures, tax forms and instructions,

The department normally determines the timeliness of a

and other tax information by accessing the department's

return by the postmark or other official mark of the U.S.

Internet home page at

Postal Service stamped on the envelope in which the return is

mailed. Refer to Arizona General Tax Ruling GTR 93-1 for

General Instructions

further information. The department will also accept proof of

mailing from a private delivery service included in the

Who Must Use Form 165

Internal Revenue Service (IRS) list of designated private

File Form 165 for every domestic partnership including

delivery services. Contact the private delivery service for

syndicates, groups, pools, joint ventures, and every foreign

information regarding how to obtain written proof of mailing.

partnership (syndicate, pool, etc.) doing business in Arizona.

Extension of Time to File a Return

NOTE: A nonprofit medical marijuana dispensary (NMMD)

The partnership can apply for an Arizona extension by filing

under Arizona Revised Statutes Title 36, Chapter 28.1, is

a completed Form 120EXT by the original due date of the

exempt from Arizona income tax in accordance with Arizona

return. The partnership can substitute a valid federal

Revised Statutes (A.R.S.) § 43-1201(B). If the NMMD is

extension for an Arizona extension.

organized or taxed as a partnership, it must file Form 165 to

meet the filing requirements of A.R.S. § 43-306. The NMMD

NOTE: Arizona's extension conforms to the federal

must also complete Arizona Form 165, Schedules K-1 and/or

extension, which allows partnerships an additional five

K-1(NR), as applicable, and provide copies to its partners, as

months after the original due date to file the income tax

the partners are not exempt from Arizona income tax.

return. See Arizona Partnership Tax Ruling PTR 09-1.

Entity Classification Under the Federal "Check-the-

Composite returns: Use Form 204 to request an extension of

Box Rules"

time to file a composite return on Form 140NR for qualifying

The federal tax classification of an entity under the federal

nonresident individual partners.

"check-the-box rules" determines the entity's classification

Filing Amended Returns

for Arizona tax purposes. Refer to Arizona Partnership Tax

Ruling PTR 97-1 for further information.

Any taxpayer who files an amended return with the IRS must

file an Arizona amended return on Form 165 within 90 days

Limited Liability Companies

of its final determination by the IRS.

Under the provisions of the Arizona Limited Liability

The taxpayer must report changes or corrections of the taxpayer's

Company Act, a limited liability company is classified as a

partnership, or as a corporation, or is disregarded as an entity

taxable income by the IRS or as the result of renegotiation of a

as determined under the Internal Revenue Code (IRC) as

contract or subcontract with the United States to the department.

defined in A.R.S. § 43-105. A limited liability company

The taxpayer must, within 90 days after the final determination of

classified as a partnership for federal tax purposes must file

the change or correction, either:

Form 165. A limited liability company classified as a



File a copy of the final determination with the

corporation for federal tax purposes must file Form 120. A

department, concede the accuracy of the determination or

limited liability company classified as a corporation for federal

state any errors, and request the department to recompute

tax purposes that makes a valid federal election to be taxed as

the tax owed to Arizona; or

an S corporation must file Form 120S. A single member

limited liability company that is disregarded as an entity for



File an amended return as required by the department.

federal tax purposes is included in the Arizona return of its

The taxpayer must include additional schedules that provide

owner. Refer to Arizona Partnership Tax Ruling PTR 97-2 for

sufficient information for the department to recompute the

further information.

taxpayer’s Arizona taxable income based on the Revenue Agent

Taxable Year Covered by Return

Report (RAR) changes. The department may require the taxpayer

The partnership must have the same taxable year for Arizona

to file an amended return if the department does not have the

purposes as it has for federal purposes. Indicate the period

necessary information to recompute the tax owed to Arizona.

covered by the taxable year and whether the taxable year is a

NOTE: File amended returns for prior taxable years on

calendar year or a fiscal year.

Form 165 for those taxable years. Use the 2013 Form 165 to

Filing Original Returns

amend only the taxable year 2013.

Returns are due by the 15th day of the fourth month

Do not file an amended return until the original return has

following the close of the taxable year. If the partnership has

been processed.

a valid federal or Arizona extension, file the return by the

extended due date. If the partnership files under an extension,

the taxpayer must check box 82E, on page 1 of the return.

Instructions For Arizona Form 165 - 2013

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