Instructions For Arizona Form 131 - Claim For Refund On Arizona Form Behalf Of Deceased Taxpayer
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1Claim for Refund on
Arizona Form
Behalf of Deceased Taxpayer
131
If you are returning a previously issued check, mail Form
For information or help, call one of the numbers listed:
131 along with the check issued in both your name and your
Phoenix
(602) 255-3381
deceased spouse’s name to:
From area codes 520 and 928, toll-free
(800) 352-4090
Arizona Department of Revenue
Tax forms, instructions, and other tax information
PO Box 52138
If you need tax forms, instructions, and other tax
Phoenix, AZ 85072-2138
information,
go
to
the
department’s
website
at
Line 9b - Court Appointed or Certified Personal
Representative
Income Tax Procedures and Rulings
Check Box 9b only if you are the decedent’s court-appointed
personal representative claiming a refund for the decedent.
These instructions may refer to the department’s income tax
You must include a copy of the court certificate showing
procedures and rulings for more information. To view or
your appointment.
print these, go to our website and click on Legal Research
then click on Procedures or Rulings and select a tax type
For purposes of this form, a personal representative is the
from the drop down menu.
executor or administrator of the decedent’s estate as
appointed or certified by the court. A copy of the decedent’s
Publications and Brochures
will cannot be accepted as evidence that you are the personal
To view or print the department’s publications and
representative.
brochures, go to our website and click on Publications.
Line 9c - Other
Purpose of Form 131
Check the box on line 9c if you are not the surviving spouse
claiming a refund based on a joint return and there is no
Use Form 131 to claim a refund on behalf of a deceased
court appointed personal representative.
You must also
taxpayer.
complete Part 2. If you check the box on line 9c, you must
Who Must File
have proof of death.
The proof of death is a copy of one of the following:
If you are claiming a refund on behalf of a deceased
The death certificate
taxpayer, you must file Form 131. However, if the refund is
issued in the name of the decedent, it may be cashed with the
The
formal
notification
from
the
appropriate
endorsement of the court appointed executor or the
government office (for example, Department of
administrator of the estate.
Defense) informing the next of kin of the decedent’s
death
Lines 1 through 8
Do not include the proof of death with Form 131. Instead,
keep it for your records and provide it if requested.
Enter all of the information requested on lines 1 through 8.
Foreign Address
Example: Your father died on August 25. You are his sole
survivor. Your father did not have a will and the court did
If the person claiming the refund on behalf of the decedent
not appoint a personal representative for his estate. Your
has a foreign address,
enter the information in the following
father is entitled to a $300 refund. To get the refund, you
order: city, province or state, and country.
must complete and include Form 131 with your father’s final
Follow the country’s practice for entering the postal code.
return. You should check the box on Form 131, line 9c,
Do not abbreviate the country name.
answer all the questions in Part 2, and sign your name in Part
III. You must also keep a copy of the death certificate or
Part 1
other proof of death for your records.
Line 9a - Surviving Spouse
Part 2
Check the box on line 9a if you are the surviving spouse
If you checked the box on line 9c, you must complete lines
who is claiming a refund on a joint income tax return you
10a through 11.
are filing with your deceased spouse.
Part 3
Place the completed Form 131 on top of your return when
you file.
Make sure you sign and date Form 131 on Part 3.
If you filed your return without Form 131 and you received a
How to File Form 131
joint refund check that you cannot cash, you can return that
check with Form 131 to us. We will issue a new check in
Place Form 131 on top of the income tax return that would
your name. We will mail that new check to you.
have been filed if the decedent had lived.
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