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Arizona Form

2013 Arizona Exempt Organization Business Income Tax Return

99T

Filing Amended Returns

Obtain additional information or assistance by calling one of

the numbers listed below:

Any organization who files an amended return with the IRS

Phoenix

(602) 255-3381

must file an Arizona amended return on Form 99T within ninety

From area codes 520 and 928, toll-free

(800) 352-4090

days after the final determination by the IRS of the change or

correction. The organization must report changes or corrections

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

of the organization’s UBTI by the IRS or as the result of

and other tax information by accessing the department's

renegotiation of a contract or subcontract with the United States

Internet home page at

to the department. The organization must either:

General Instructions



File a copy of the final determination with the department,

concede the accuracy of the determination or state any

Organizations Which Must File This Tax Return

errors, and request the department to recompute the tax

owed to Arizona; or

Organizations that have tax exempt status under Arizona

Revised Statutes (A.R.S.) § 43-1201(A) file this return to



File an amended return as required by the department.

report Internal Revenue Code (IRC) § 512 unrelated business

The organization must include additional schedules that

taxable income (UBTI).

provide sufficient information for the department to

Organizations exempt under A.R.S. § 43-1201(A)(8) file

recompute the organization’s Arizona UBTI based on the

Form 99T to report UBTI if their income is payable to a

Revenue Agent Report (RAR) changes. The department may

church or to a convention or association of churches. These

require that the organization file an amended return if the

organizations also file this return if their income is payable to

department does not have the necessary information to

another tax exempt organization required to file Form 99T.

recompute the tax owed to Arizona.

NOTE: Homeowners associations described in IRC § 528 are

NOTE: File an amended return for a prior taxable year on

not exempt from tax under A.R.S. § 43-1201(A) [associations

the Form 99T for that taxable year. Use the 2013 Form 99T

that file federal Form 1120-H or 1120]. These organizations

to amend only taxable year 2013.

must file an Arizona corporate income tax return on Form 120A

Do not file an amended return until the original return has

or Form 120. However, certain homeowners associations are

been processed. Be sure to check the box indicating that the

federally tax exempt under IRC § 501(c)(4), as social welfare

organization is filing an amended return.

organizations, or under IRC § 501(c)(7), as clubs organized

for pleasure or recreation. These homeowners associations are

Payment of Tax

similarly tax exempt for Arizona income tax purposes. These

The entire amount of tax is due by the original due date of the

organizations may file Arizona Form 99.

return. Payments can be made via check, electronic check,

Taxable Year Covered by Return

money order, or credit card. Visit to

File returns for the calendar year or fiscal year. Indicate the

period covered by the taxable year and whether the taxable year

Estimated Tax Payments

is a calendar year or a fiscal year.

Organizations that expect an Arizona income tax liability for the

Filing Original Returns

taxable year of $1,000 or more must make Arizona estimated

Returns are due by the 15th day of the fifth month after the

tax payments. Use Arizona Form 120ES, Corporation

close of the taxable year. Be sure to check the box indicating

Estimated Tax Payment. For exceptions to the estimated tax

that the organization is filing an original return.

If the

requirements, see the instructions for Arizona Form 220,

organization has a valid federal or Arizona extension, file the

Underpayment of Estimated Tax by Corporations. An

return by the extended due date. If the organization uses an

organization that fails to make the required estimated tax

extension, the organization must check the extension box

payments is subject to a penalty on any estimated tax

(82F) on page 1 of the return. Send the return to:

payment that is late or underpaid. Arizona's required annual

Arizona Department of Revenue

payment of estimated tax is the smaller of:

PO Box 52153



Ninety percent of the organization's Arizona tax liability

Phoenix, AZ 85072-2153

for the current taxable year; or

Attach a copy of the appropriate federal return.



One hundred percent of the organization's Arizona tax

The department normally determines the timeliness of a return

liability for the prior taxable year.

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

Organizations required to make Arizona corporate estimated

Service stamped on the envelope in which the return is mailed.

tax payments should use the 2014 Arizona Form 120W,

Refer to Arizona General Tax Ruling GTR 93-1 for further

Estimated Tax Worksheet for Corporations, to compute the

information. The department will also accept proof of mailing

required installments. R

2014 A

from a private delivery service included in the Internal Revenue

EFER TO THE

RIZONA

ORM

120W

2014

Service (IRS) list of designated private delivery services.

AND ITS INSTRUCTIONS BEFORE COMPLETING THE

120ES.

Contact the private delivery service for information regarding

RIZONA

ORM

how to obtain written proof of mailing.

Instructions For Form 99t - Arizona Exempt Organization Business Income Tax Return - 2013

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