Instructions For Arizona Exempt Organization Annual Information Return (Arizona Form 99)

Arizona Form 99

If the organization files Form 99, include a copy of the

Arizona return, unless question H applies. If question H

appropriate federal return.

applies to the NMMD, then an amended Arizona

Form 120S or Arizona Form 165 must be filed and the

The department normally determines the timeliness of a

amended federal return should be included with the

return by the postmark or other official mark of the U.S.

Arizona amended Form 120S or Form 165.

Postal Service stamped on the envelope in which the return is

mailed. Refer to Arizona General Tax Ruling GTR 93-1 for

Specific Instructions

further information. The department will also accept proof of

mailing from a private delivery service included in the

Type or print the required information in the name, address,

Internal Revenue Service list of designated private delivery

and information boxes at the top of page 1. Indicate whether

services. Contact the private delivery service for information

the taxable year is a calendar year or a fiscal year; if a fiscal

regarding how to obtain written proof of mailing.

year, indicate the taxable year on the top of the return.

Indicate whether this return is an original or an amended

Extension of Time to File a Return

return.

The organization can apply for an Arizona extension by filing

Enter the employer identification number (EIN) of the

a completed Arizona Form 120EXT by the original due date

organization, which is its taxpayer identification number (TIN).

of the return. The organization can also use a valid federal

extension rather than applying for an Arizona extension.

All returns, statements, and other documents filed with the

department require a TIN. Taxpayers that fail to include their

NOTE for NMMDs: A NMMD cannot use the federal

TIN may be subject to a penalty. Paid tax return preparers

extension for filing its Arizona Form 99. The NMMD must

must include their TIN where requested. The TIN for a paid

request an Arizona extension on Arizona Form 120EXT.

tax return preparer is the individual's social security number

The department grants an Arizona extension for filing

or the employer identification number of the business. Paid

Form 99 for a period of six months. Arizona will accept the

tax return preparers that fail to include their TIN may be

federal extension for the same period of time as covered by

subject to a penalty.

the federal extension, except for NMMDs.

Organization that is exempt under A.R.S. § 43-1201(A) -

Because the first federal extension for organizations exempt

answer questions A, B and C. Skip questions D through H.

under A.R.S. § 43-1201(A) is an automatic three-month

Complete the rest of page 1 and pages 2 and 3.

extension instead of the automatic six-month Arizona

NMMD that is exempt under A.R.S. § 43-1201(B) - answer

extension, those organizations requiring a six-month

questions A and B. Skip question C. Check the box for

extension must be approved for a second three-month federal

question D and enter the registry identification number of the

extension, which is not automatic, or file an Arizona

dispensary. Check one box for question E. If the dispensary is

Form 120EXT by the original due date.

an LLC, check one box for question F. If the dispensary is a

Penalty

flow through entity (LLC, S corporation or partnership), be

sure to include a schedule that lists ownership information

This form is an information return. The penalty for failing to

(i.e. name, address, TIN and ownership percentage) with the

file, filing late (including extensions) or filing an incomplete

tax return. Check a box for question G and include a copy of

information return is $100 for each month, or fraction of a

the dispensary’s federal return, unless question H applies to

month, that the failure continues, up to a maximum penalty of

the dispensary. If the NMMD is organized or taxed as a

$500.

partnership or an S corporation, and the federal return is

Filing Amended Returns

included with the Form 165 or Form 120S filed by the

NMMD, check the box for question H and do not include a

File amended returns within four years of the filing of the

copy of the federal return with this Form 99. Complete the

original return. However, do not file an amended return until

rest of page 1, and pages 2 and 3, as instructed below.

the original return has been processed.

Lines 1 through 12 -



Organization that filed a copy of its federal return of

organization exempt from income tax - file a copy of the

Include in this section all sources of income received during

amended federal return of organization exempt from

the taxable year.

income tax.

Lines 13 through 20 -



Organization that filed Form 99 - include a statement

Include in this section all administrative expenses.

with the amended return that explains why the

organization amended its Arizona return. If the

Schedule A and Line 21 -

organization amended its federal return, include a copy

Include in Schedule A on page 2 all disbursements made

of the amended federal return and all schedules

from current income for exempt purposes. Enter the total of

applicable with the amended Arizona return.

lines A1 through A5 on line A6 and on page 1, line 21.



NMMD that filed Form 99 - include a statement with the

Schedule B and Line 22 -

amended return that explains why the dispensary

Include in Schedule B on page 2 all disbursements from

amended its Arizona return. If the dispensary amended

principal for exempt purposes. Enter the total of lines B1

its federal return, include a copy of the amended federal

through B5 on line B6 and on page 1, line 22.

return and all schedules applicable with the amended

Instructions For Arizona Exempt Organization Annual Information Return (Arizona Form 99) - 2014 Page 2

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