Arizona Schedule Aca Draft - Air Carrier Apportionment - 2011
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1Air Carrier Apportionment
ARIZONA SCHEDULE
2011
ACA
(Applies to taxable years beginning from and after December 31, 2000.)
M M D D Y Y Y Y
M M D D Y Y Y Y
For the calendar year 2011 or fi scal year beginning
and ending
.
Attach this schedule to the tax return.
Name as shown on Form 99T, 120, 120S, 120X, or 165
Employer identifi cation number
1 Revenue aircraft miles fl own within Arizona for fl ights beginning or ending in Arizona .......................................................
2 Total revenue aircraft miles fl own everywhere ......................................................................................................................
3 Arizona apportionment ratio - divide line 1 by line 2. Enter result here and on Form 99T, page 1, line 2; 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) ..................................................................................................
General Instructions
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Effective for taxable years beginning from and after December
The numerator of the ratio is the revenue aircraft miles fl own
31, 2000, ARS § 43-1139 requires a taxpayer that is a qualifying
within Arizona by the taxpayer’s aircraft for fl ights beginning
air carrier to use an alternate apportionment method to apportion
or ending in Arizona.
The denominator of the ratio is the
its business income to Arizona.
total revenue aircraft miles fl own by the taxpayer’s aircraft
everywhere.
The taxpayer must be engaged in air commerce. “Air commerce”
means transporting persons or property for hire by aircraft in
“Revenue aircraft miles fl own” has the same meaning prescribed
interstate, intrastate or international transportation.
FORM
by the U.S. Department of Transportation uniform system of
120 FILERS: If the taxpayer fi les a combined or consolidated
accounts and reports for large certifi ed air carriers [14 Code of
return, the combined group or the Arizona affi liated group must
Federal Regulations, Part 241]. “Revenue aircraft miles fl own”
use this method of apportionment if 50 percent or more of the
means the aircraft miles fl own in revenue service. “Aircraft
miles fl own” means the miles (computed in airport-to-airport
taxpayer’s gross income is derived from air commerce. The
taxpayer will apportion its business income by means of a single
distances) for each fl ight stage actually completed, whether or
apportionment ratio computed under this method for all group
not performed in accordance with the scheduled pattern. For
members.
this purpose, operation to a fl ag stop is a stage completed
even though a landing is not actually made. In cases where
the interairport distances are inapplicable, aircraft miles fl own
are determined by multiplying the normal cruising speed for the
aircraft type by the airborne hours.
ADOR 10535 (11)
DRAFT 3/18/11, 2:05 p.m.
DRAFT 3/18/11, 2:05 p.m.
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