Arizona Form 165 - Arizona Partnership Income Tax Return - 2014 Page 2

Download a blank fillable Arizona Form 165 - Arizona Partnership Income Tax Return - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Arizona Form 165 - Arizona Partnership Income Tax Return - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Name (as shown on page 1)

EIN

SCHEDULE C

Apportionment Formula (Multistate Partnerships Only)

IMPORTANT: Qualifying air carriers must use Arizona Schedule ACA.

COLUMN A

COLUMN B

COLUMN C

Qualifying multistate service providers must include Arizona

Total Within Arizona

Total Everywhere

Ratio Within Arizona

Schedule MSP. See Form 165 instructions beginning on page 6.

Round to nearest dollar.

A ÷ B

C1 Property Factor

Be certain to enter

amounts in Column C

Value of real and tangible personal property (by averaging the value

carried to six decimal

of owned property at the beginning and end of the tax period; rented

places. You must type

property at capitalized value).

the decimal.

a Owned property (at original cost):

Inventories ....................................................................................

Depreciable assets: (do not include construction in progress) ....

Land .............................................................................................

Other assets (describe):

(

) (

)

Less: Nonbusiness property (if included in above totals) ............

Total of section a ..........................................................................

b Rented property (capitalize at 8 times net rental paid) .................

c Total owned and rented property (section a total plus section b) .

×1

×7.5

d Weight AZ property:

(STANDARD uses × 1; ENHANCED uses × 7.5)

e Property factor (for column A, multiply line c by line d;

for column B, enter amount from line c) ......................................

C2 Payroll Factor

a Total wages, salaries, commissions and other compensation

paid to employees (per federal Form 1065 or payroll reports) .....

×1

×7.5

b Weight AZ payroll:

...

(STANDARD uses × 1; ENHANCED uses × 7.5)

c Payroll factor (for column A, multiply line a by line b;

for column B, enter amount from line a) .......................................

C3 Sales Factor

a Sales delivered or shipped to Arizona purchasers .......................

b Sales of services for qualifying multistate service providers

only (include Schedule MSP) ......................................................

c Other gross receipts ....................................................................

d Total sales and other gross receipts .............................................

×2

×85.0

e Weight AZ sales:

......

(STANDARD uses × 2; ENHANCED uses × 85)

f Sales factor (for column A, multiply line d by line e;

for column B, enter the amount from line d) .................................

C4 Total Ratio: Add lines C1e, C2c, and C3f, in column C ...................................................................................................

C5 Average Apportionment Ratio: Divide line C4, column C, by the denominator (STANDARD divides by four (4);

ENHANCED divides by one hundred (100)). Enter the result in column C. Also enter this amount on

Arizona Form 165, Schedule K-1(NR), Part I, column (b) ..................................................................................................

SCHEDULE D

Business Information

Describe briefly the nature and location(s) of the partnership’s Arizona business activities:

Describe briefly the nature and location(s) of the partnership’s business activities outside of Arizona:

Continued on page 3 

ADOR 10343 (14)

AZ Form 165 (2014)

Page 2 of 3