Instructions For Form 99t - Arizona Exempt Organization Business Income Tax Return - 2014

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Arizona Form
2014 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 90
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
website 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 2014 Form 99T
that file federal Form 1120-H or 1120]. These organizations
to amend only taxable year 2014.
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 on page 1 of the
federally tax-exempt under IRC § 501(c)(4), as social welfare
return to indicate that the organization is filing an amended
organizations, or under IRC § 501(c)(7), as clubs organized
return. Mail the amended return to:
for pleasure or recreation. These homeowners associations are
similarly tax-exempt for Arizona income tax purposes. These
Arizona Department of Revenue
organizations may file Arizona Form 99.
PO Box 52153
Phoenix, AZ 85072-2153
Taxable Year Covered by Return
Payment of Tax
File returns for the calendar year or fiscal year. Indicate the
period covered by the taxable year and whether the taxable year
The entire amount of tax is due by the original due date of the
is a calendar year or a fiscal year.
return. Payments can be made via check, electronic check,
Filing Original Returns
money order, or credit card. Visit to
register and make payments via the internet.
Returns are due by the 15th day of the fifth month after the
close of the taxable year. Be sure to check the box indicating
Estimated Tax Payments
that the organization is filing an original return. If the
Organizations that expect an Arizona income tax liability for the
organization has a valid federal or Arizona extension, file the
taxable year of $1,000 or more must make Arizona estimated
return by the extended due date. If the organization uses an
tax payments. Use Arizona Form 120ES, Corporation
extension, the organization must check the extension box
Estimated Tax Payment. For exceptions to the estimated tax
(82F) on page 1 of the return. Mail the return to:
requirements, see the instructions for Arizona Form 220,
Arizona Department of Revenue
Underpayment of Estimated Tax by Corporations. An
PO Box 52153
organization that fails to make the required estimated tax
Phoenix, AZ 85072-2153
payments is subject to a penalty on any estimated tax
Include a copy of the appropriate federal return.
payment that is late or underpaid. Arizona's required annual
The department generally determines the timeliness of a return
payment of estimated tax is the smaller of:
by the postmark or other official mark of the U.S. Postal
Ninety percent of the organization's Arizona tax liability
Service stamped on the envelope in which the return is mailed.
for the current taxable year; or
Refer to Arizona General Tax Ruling GTR 93-1 for further
One hundred percent of the organization's Arizona tax
information. The department will also accept proof of mailing
liability for the prior taxable year.
from a private delivery service included in the Internal Revenue
Service (IRS) list of designated private delivery services.
Contact the private delivery service for information regarding
how to obtain written proof of mailing.

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