Instructions For Arizona Form 51 - Combined Or Consolidated Return Affiliation Schedule Page 2
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2Arizona Form 51
In the "Arizona filer?" column, identify with an "X" those
Section II: Corporations Added to the Affiliated
affiliates or related companies that previously have filed
Group During the Taxable Year
returns to Arizona.
For example, if a member filed a
Do not complete Section II if Section I was completed for this
combined return, indicate only the company that was
taxable year. List those corporations that were added to the
identified on the top of page 1 on the original return. In
combined or consolidated group during the taxable year. In
addition, indicate with an "X" those companies that previously
addition, list new affiliates and related companies that will file
filed separate company returns to Arizona.
separate company returns to Arizona. If there were more than
In the "F/C/S" column, identify which type of return the
10 corporations added during the taxable year, attach
affiliated group member or related company was filing to
additional Form(s) 51 immediately after the first Form 51.
Arizona. Use "F" for consolidated return, "C" for combined
Enter the name and employer identification number of the
return, and "S" for separate company return. If the combined
corporation filing Form 51 on the top of page 2 of Form 51.
group filing this form has an affiliated combined group, mark
In the "Arizona filer?" column, identify with an "X" those
the member that the affiliated combined group files under with
affiliated members or related companies that previously have
an "S".
filed a return to Arizona. For example, if a member filed a
Use the "Month deleted" column to indicate the number of the
combined return, indicate only the company that was
month during the taxable year the member was deleted from
identified on the top of page 1 on the original return. In
the affiliated group. For example, if the member was deleted
addition, indicate with an "X" those companies that previously
in June, use the number "06".
filed separate company returns to Arizona.
The business activity code is the business activity code
In the "F/C/S" column, identify which type of return the
number used for federal tax purposes [codes based on North
affiliated group member or related company is filing to
American Industry Classification System (NAICS)].
Arizona. Use "F" for consolidated return, "C" for combined
return, and "S" for separate company return. If a combined
For each deleted corporation, state the reason for deletion.
group has an affiliated combined group, mark the member that
Reasons for deletion may include disposition, dissolution, or
the affiliated combined group files under with an "S".
in the case of a combined return, the corporation is no longer
unitary.
Use the "Month added" column to indicate the number of the
month during the taxable year the member was added to the
Name Changes
affiliated group. For example, if the member was added in
If any member of the consolidated or combined group, related
June, use the number "06".
company, or affiliate filing a separate company return to
The business activity code is the business activity code
Arizona, has a name change during the taxable year, the
number used for federal tax purposes [codes based on North
following information should be provided by the taxpayer:
American Industry Classification System (NAICS)].
All information (using the new name) as requested in
Section III: Corporations Deleted From the Affiliated
Section II and, in addition, place an "X" in the "Name
Group During the Taxable Year
change?" column. Enter the month the company began
operations under the new name in the "Month added"
Do not complete Section III if Section I was completed for this
column. For example, if the member's name changed in
taxable year. In Section III, list those corporations that were
June, use the number "06".
deleted from the combined or consolidated group during the
taxable year. In addition, list any affiliates and related
All information (using the old name) as requested in
companies that were filing separate company returns to Arizona
Section III and place an "X" in the "Name change?"
and which have been deleted from the affiliated group. If there
column. Use the "Month deleted" column to indicate the
are more than 10 corporations deleted during the year, attach
number of the month during the taxable year that the
additional Form(s) 51 immediately after the first Form 51. Enter
member ceased operating under the old name. For
the name and employer identification number of the corporation
example, if the member's name changed in June, use the
filing Form 51 on the top of page 2 of Form 51.
number "06".
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