Arizona Form 165 - Schedule K-1(Nr) - Arizona Nonresident And Out-Of-State Partner'S Share Of Income And Deductions - 2013 Page 3

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Arizona Form
165
2013 Arizona Nonresident and Out-of-State
Partner’s Share of Income and Deductions
Schedule K-1(NR)
Part I Instructions for Individuals and Fiduciaries
Part II Instructions for Individuals and Fiduciaries
Column (c) is your Arizona source income. Nonresident
Line 17 –
individuals
should
report
the
amounts
in
column
(c)
on Form 140NR line numbers indicated on Form 165,
Line 17 reflects the amount of partnership income which must be
Schedule K-1(NR). Nonresident trusts or nonresident estates
adjusted to determine the difference between Internal Revenue
should add lines 4 through 13, column (c), and enter the total on
Code § 702(a)(8) and A.R.S. § 43-1401(2). If the amount on
Form 141AZ, page 2, Schedule A.
line 17 is a positive number, individual partners should enter
this amount as an “other addition to income” on Form 140NR,
However, if Form 165, Schedule K-1(NR) shows a loss, you
line C20. Fiduciaries should enter a positive amount on line 17
may only claim such losses on your Arizona nonresident return
as an “other addition” on Form 141AZ, page 2, line B3. If the
to the extent that such losses are included in your federal
amount on line 17 is a negative number, individual partners
adjusted gross income (individuals) or federal taxable income
should enter this amount as an “other subtraction from income”
(trust and estates). Therefore, if the loss is considered to be a
on Form 140NR, line D31. Fiduciaries should enter a negative
passive activity loss for federal purposes, the loss will likewise
amount on line 17 as an “other subtraction” on Form 141AZ,
be considered to be a passive activity loss for Arizona purposes.
page 2, line B8.
If you have a passive activity loss from a partnership that was
derived from Arizona sources, you would not necessarily begin
Part II Instructions for Corporate Partners
the Arizona return with the amounts shown in column (c) of
Form 165, Schedule K-1(NR). For Arizona purposes, you must
Corporate partners should report the amount on line 17 of
first determine if any portion of the loss shown on Form 165,
Form 165, Schedule K-1(NR) according to the instructions for
Schedule K-1(NR) has been limited on your federal return
Form 120 or Form 120A.
because of the federal passive activity loss rules.
The amount of passive activity loss which is derived from Arizona
sources is the amount of the passive activity loss which will be
allowed on the Arizona return. Therefore, any portion of the
passive activity loss which is not allowed on the federal return
due to the passive activity loss limitations will likewise be limited
on the Arizona return. That portion of the passive activity loss
derived from Arizona sources which is required to be carried
forward for federal purposes will similarly be carried forward for
Arizona purposes.
NOTE: The amount of Internal Revenue Code § 179 expense
deductible is limited to the Arizona portion of the amount
deducted on federal Form 1040, Schedule E.
ADOR 10345 (13)

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