Fillable Arizona Schedule Aca - Air Carrier Apportionment

Air Carrier Apportionment

ARIZONA SCHEDULE

ACA

2013

(Applies to taxable years beginning from and after December 31, 2000.)

M M D D

2 0 1 3 and ending

M M D D Y Y Y Y

For the calendar year 2013 or fiscal year beginning

Attach this schedule to the tax return.

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

• Form 120, page 1, line 9; or

• Form 120S, page 1, line 7; and Form 120S, Schedule K-1(NR); or

• Form 120X, page 1, line 9; or

• Form 165, Schedule K-1(NR) .................................................................................................. 3

General Instructions

Effective for taxable years beginning from and after

“Revenue aircraft miles flown” has the same meaning

December 31, 2000, A.R.S. § 43-1139 requires a

prescribed by the U.S. Department of Transportation

taxpayer that is a qualifying air carrier to use an alternate

uniform system of accounts and reports for large certified

apportionment method to apportion its business income

air carriers [14 Code of Federal Regulations, Part 241].

to Arizona.

“Revenue aircraft miles flown” means the aircraft miles

flown in revenue service. “Aircraft miles flown” means

The taxpayer must be engaged in air commerce. “Air

the miles (computed in airport-to-airport distances) for

commerce” means transporting persons or property for

each flight stage actually completed, whether or not

hire by aircraft in interstate, intrastate or international

performed in accordance with the scheduled pattern. For

transportation.

this purpose, operation to a flag stop is a stage completed

FORM 120 FILERS: If the taxpayer files a combined

even though a landing is not actually made. In cases

or consolidated return, the combined group or the

where the interairport distances are inapplicable, aircraft

Arizona affiliated group must use this method of

miles flown are determined by multiplying the normal

apportionment if 50 percent or more of the taxpayer’s

cruising speed for the aircraft type by the airborne hours.

gross income is derived from air commerce. The

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 (13)

Arizona Schedule Aca - Air Carrier Apportionment - 2013

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