Instructions For Arizona Form 165 - 2013 (Page 4 of 11) in pdf

Arizona Form 165

which the taxpayer claimed the credit under A.R.S.

A. Excess of a Partner's Share of Partnership Taxable

§§ 43-1090 or 43-1176.

Income or Loss

E. Credit for Employment of Temporary Assistance for

Make this adjustment if the partnership is a partner of another

Needy Families (TANF) Recipients

partnership. Enter the excess of a partner's share of

partnership taxable income or loss included under A.R.S.

Enter the amount of wage expenses deducted pursuant to the

§§ 43-1401 through 43-1413 over the income reported under

Internal Revenue Code for which the taxpayer claimed the

IRC § 702(a)(8).

TANF credit under A.R.S. §§ 43-1087 or 43-1175.

B. Income Recognized Because of Difference in Adjusted

F. Agricultural Pollution Control Equipment Credit

Basis of Property



Excess Federal Depreciation or Amortization

Enter the amount by which the adjusted basis of property

Enter the excess of depreciation or amortization

described in A.R.S. § 43-1021(7), computed according to the

computed on the federal basis of the property over

Internal Revenue Code, exceeds the adjusted basis according

depreciation or amortization computed on the Arizona

to Arizona law. Basis computed according to Arizona law

adjusted basis of the property. Make this adjustment for

means according to Title 43 of the Arizona Revised Statutes

the property for which the partnership elected to claim a

effective January 1, 1979, and the Income Tax Act of 1954,

tax credit under A.R.S. §§ 43-1081.01 or 43-1170.01.

as amended. This adjustment applies to all property, held for



Excess in Federal Adjusted Basis

the production of income, sold, or otherwise disposed of

Enter the amount by which the federal adjusted basis of

during the taxable year. This adjustment does not apply to

the property exceeds the Arizona adjusted basis of the

depreciable property used in a trade or business.

property. Make this adjustment if the property for which

C. Federal Amortization of Pollution Control Devices

the partnership elected to claim a tax credit under A.R.S.

and Federal Depreciation of Child Care Facilities

§§ 43-1081.01 or 43-1170.01 was sold or otherwise

Arizona's statutes, which allow special amortization for

disposed of during the taxable year.

pollution control devices and for the cost of day care

G. Credit for Donation of School Site

facilities, are no longer applicable to partnerships. However,

Enter the amount deducted pursuant to the Internal Revenue

if the partnership elected to claim the special amortization

Code representing a donation of a school site for which the

under Arizona's former statutory provisions, the partnership

taxpayer claimed the credit for donation of school site under

must continue to amortize these items in accordance with

A.R.S. §§ 43-1089.02 or 43-1181.

those provisions. Therefore, the partnership must make the

same additions to and subtractions from Arizona gross

H. Motion Picture Credits

income that Arizona's former statutory provisions required.

This credit is in lieu of any allowance for deduction of expenses

If this applies to the partnership, enter the amount of

related to the production or related to a transferred credit. Enter

amortization or depreciation deducted for these items on the

the amount of any such expenses that were deducted in

federal partnership return.

computing federal taxable income for which the credit was

claimed or transferred under former A.R.S. §§ 43-1075 or

Line 2 - Total Additions to Partnership Income

43-1163.

Add lines A1 through A5. Enter the total.

Credit for Corporate Contributions to School Tuition

Line 3 - Subtotal

Organizations

Enter the amount deducted in computing federal taxable

Add lines 1 and 2. Enter the total.

income as contributions for which a credit is claimed under

Schedule B - Subtractions From Partnership

A.R.S. § 43-1183.

Income

J. Credit for Corporate Contributions to School Tuition

Organizations for Displaced Students or Students

Line B1 - Recalculated Arizona Depreciation

With Disabilities

Enter the total amount of depreciation allowable pursuant to

Enter the amount deducted in computing federal taxable

IRC § 167(a) for the taxable year calculated as if the taxpayer

income as contributions for which a tax credit is claimed

had elected not to claim bonus depreciation for eligible

under A.R.S. § 43-1184.

properties for federal purposes. Do not include amortization

K. Credit for Qualified Health Insurance Plans

included on Line B6.

Enter the amount deducted in computing federal taxable

Line B2 - Basis Adjustment for Property Sold or

income for health insurance premiums or contributions to a

Otherwise Disposed of During the Taxable Year

health savings account for which a tax credit is claimed under

A.R.S. §§ 43-1087.01 or 43-1185.

With respect to property that is sold or otherwise disposed of

during the taxable year by a taxpayer who has complied with

Line A5 - Other Additions to Partnership Income

the requirement to add back all depreciation with respect to that

Enter the following "other additions" to the partnership income

property on tax returns for all taxable years beginning from and

reported on line 1. Attach a schedule listing each item separately.

after December 31, 1999, enter the amount of depreciation that

has been allowed pursuant to IRC § 167(a) to the extent that

Instructions For Arizona Form 165 - 2013 Page 4

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