Arizona Form 141az - Arizona Fiduciary Income Tax Return - 2011 Page 11
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12Arizona Form 141AZ
Taxpayer Assistance
Taxpayer Identification Number
Arizona Department of Revenue
PO Box 29086
All returns, statements, and other documents filed with the
Phoenix, AZ 85038-9086
Department of Revenue require a taxpayer identification
6.
When filing returns that generate a refund due to any
number (TIN).
The TIN for a trust or an estate is its
previous payments (i.e., amount paid with extension,
employer identification number.
amount paid as estimated payment, amount paid with
Taxpayers who fail to include the proper TIN may be subject
original returns), it may speed the refund process if a
to a penalty. Please check the return to be sure that all
copy of the canceled check of the previous payment
required identification numbers are accurate and written
accompanies the return generating the refund.
clearly.
Missing, incorrect, or unclear identification
7.
If the estate or trust is a fiscal year filer (for periods not
numbers may cause delays in processing the returns.
ending in December), use the Tax Table for the prior
year. Example: If filing for April 1, 2010, to March 31,
Identification Numbers for Paid Preparers
2011, use the 2010 Tax table. If this return is for a short
taxable year, use the 2011 Tax Table. Example: If filing
If you pay someone else to prepare your return, that person
for June 1, 2011, to November 30, 2011, use the 2011
must also include an identification number where requested.
Tax Table.
A paid preparer may use any of the following:
•
8.
If the income is taxable but deductions bring the return
his or her SSN
to zero, make sure all necessary lines are filled in to
•
his or her PTIN
support this declaration.
•
the EIN for business
9.
Grantor trusts file an information return using Form 141AZ
A paid preparer who fails to include the proper numbers may also
showing no numerical figures for lines 7 through 34.
be subject to a penalty.
Taxable income on a grantor trust reverts to the grantor. The
grantor reports this income on the individual income tax
return. The fiduciary should indicate that the return is for a
grantor trust by checking the appropriate box on line 6.
10. When filing an amended Form 141AZ return, be sure the
return is marked as an amended return. You must plainly
mark an amended return "amended" by checking the
appropriate box on line 6. If amending the 2011 return use
the 2011 form. If amending a different tax year use the
Form 141AZ for that tax year.
11. File returns on time to avoid late filing and/or late
payment penalties. Returns are due on the 15th day of
the fourth (4th) month from the date the tax period ends.
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