Schedule Aca - Arizona Air Carrier Apportionment - 2014
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1Arizona Schedule
2014
Air Carrier Apportionment
ACA
Include this schedule with the tax return.
M M D D
2 0 1 4 and ending
M M D D
2 0
Y Y
For the calendar year 2014 or fiscal year beginning
.
Name as shown on Form 99T, 120, 120S, 120X, or 165
Employer Identification Number (EIN)
1 Revenue aircraft miles flown within Arizona for flights beginning or ending in Arizona ......
1
2 Total revenue aircraft miles flown everywhere ...................................................................
2
3 Arizona apportionment ratio: Divide line 1 by line 2. Enter result here and on:
• Form 99T, page 1, line 4; or
Be certain to enter the
amount in line 3 carried to
• Form 120, page 1, line 9; or
six decimal places. You
• Form 120S, page 1, line 7; and Form 120S, Schedule K-1(NR); or
must type the decimal.
• Form 120X, page 1, line 9; or
• Form 165, Schedule K-1(NR) ..........................................................................................
3
Print
General Instructions
Arizona Revised Statute § 43-1139 requires a taxpayer
“Revenue aircraft miles flown” has the same meaning
that is a qualifying air carrier to use an alternate
prescribed by the U.S. Department of Transportation
apportionment method to apportion its business income
uniform system of accounts and reports for large certified
to Arizona.
air carriers [14 Code of Federal Regulations, Part 241].
“Revenue aircraft miles flown” means the aircraft miles
The taxpayer must be engaged in air commerce. “Air
flown in revenue service. “Aircraft miles flown” means
commerce” means transporting persons or property for
the miles (computed in airport-to-airport distances) for
hire by aircraft in interstate, intrastate or international
each flight stage actually completed, whether or not
transportation.
performed in accordance with the scheduled pattern. For
FORM 120 FILERS: If the taxpayer files a combined
this purpose, operation to a flag stop is a stage completed
or consolidated return, the combined group or the
even though a landing is not actually made. In cases
Arizona affiliated group must use this method of
where the interairport distances are inapplicable, aircraft
apportionment if 50 percent or more of the taxpayer’s
miles flown are determined by multiplying the normal
gross income is derived from air commerce. The
cruising speed for the aircraft type by the airborne hours.
taxpayer will apportion its business income by means
of a single apportionment ratio computed under this
method for all group members.
The numerator of the ratio is the revenue aircraft miles
flown within Arizona by the taxpayer’s aircraft for flights
beginning or ending in Arizona.
The denominator of
the ratio is the total revenue aircraft miles flown by the
taxpayer’s aircraft everywhere.
ADOR 10535 (14)
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