Arizona Form 141az - Arizona Fiduciary Income Tax Return

Arizona Form 141AZ

due. The probate court may require this before approving

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

the fiduciary’s final account.

accounting period unless you receive written permission

from the department to change it.

Arizona law requires a certificate only when all of the

following apply.

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

The estate is subject to probate.

month and year.

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

Lines 1 through 4 -

date of death exceeds $20,000.

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

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

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

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

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

following must be met.

Lines 5a through 5d -

The fiduciary has filed Arizona Form 210 - Notice of

Assumption of Duties in a Fiduciary Capacity.

If your are filing this return for a

check box (only one)

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

resident estate

for the estate for each taxable year in which the

respective incomes of the decedent or estate exceeded

nonresident estate

the requirements for filing returns.

resident trust

A final Arizona fiduciary return is filed when the certificate

is requested. This return must be filed regardless of the

nonresident trust

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

Line 6 -

submit a return with "zero" on all lines.

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

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

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

Line 7 - Federal Taxable Income of Fiduciary

the return to:

An Arizona resident estate or trust should enter the federal

Arizona Department of Revenue

taxable income shown on page 1 of the federal fiduciary

PO Box 52138

return, Form 1041.

Phoenix, AZ 85072-2138

A nonresident estate or trust must complete Form 141AZ,

If filing a final return and you are sending a payment

Schedule A, before entering an amount on line 7.

For a

with this return, mail the return to:

nonresident estate or trust, the fiduciary should enter the amount

Arizona Department of Revenue

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

PO Box 52016

Phoenix, AZ 85072-2016

NOTE:

Before completing the rest of page 1 of Form

The request must contain a statement regarding the status of

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

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

Schedule A - Nonresident Estate or Trust

for the four taxable years immediately preceding the date of

Source Income Schedule

the request. The fiduciary must make the statement under

declaration of perjury. The statement must indicate:

Schedule A is used to compute the federal taxable income of

•

The years for which returns were filed.

the estate or trust from Arizona sources. All nonresident

•

estates and nonresident trusts must complete Schedule A.

The years for which the gross and Arizona taxable

Resident estates and resident trusts should skip Schedule A.

incomes were less than the amount necessary to

require the filing of returns.

Federal Column

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

Enter all items of income and modifications that correspond

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

Additional Returns or Forms You May Have

should equal the federal taxable income reported on the

to File

federal fiduciary return.

Arizona Column

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

Enter that part of each item of income reported in the federal

for the period to the date of death.

column that is derived from Arizona sources. Intangible

Form 210 - Notice of Assumption of Duties in a Fiduciary

income will not be considered to be from Arizona sources

Capacity - Filed for all estates

except where it is part of a business, trade, or occupation

Form 141AZ EXT - Extension of Time to File

carried on in Arizona.

Form 141AZ ES - Estate or Trust Estimated Tax Payment

Schedule B - Fiduciary Adjustment

Line-by-Line Instructions

Fiduciary

adjustment

increasing

federal

Period Covered

taxable income

The accounting period for the return must be the same for

Use lines B1 through B4 to figure the amount of fiduciary

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

adjustment that increases federal taxable income.

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

Line B1 - Positive Arizona Fiduciary Adjustment

year period cannot end on the last day of December.

From Another Trust or Estate

Use this adjustment only if the estate’s or trust’s Arizona

Form 141AZ, Schedule K-1, indicates a difference between

Arizona Form 141az - Arizona Fiduciary Income Tax Return - 2011 Page 3

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