Instructions For Form 165 - Arizona Partnership Income Tax Return

Arizona Form

2014 Arizona Partnership Income Tax Return

165

the taxpayer must check box 82E, on page 1 of the return.

Obtain additional information or assistance by calling one of

Include a copy of the completed federal Form 1065 and

the numbers listed below:

supporting schedules with the Arizona return. Mail the return

Phoenix

(602) 255-3381

to:

From area codes 520 and 928, toll-free

(800) 352-4090

Arizona Department of Revenue

Obtain tax rulings, tax procedures, tax forms and instructions,

PO Box 52153

and other tax information by accessing the department's

Phoenix, AZ 85072-2153

website at

The department generally determines the timeliness of a

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

General Instructions

Postal Service stamped on the envelope in which the return is

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

Who Must Use Form 165

further information. The department will also accept proof of

File Form 165 for every domestic partnership including

mailing from a private delivery service included in the

syndicates, groups, pools, joint ventures, and every foreign

Internal Revenue Service (IRS) list of designated private

partnership (syndicate, pool, etc.) doing business in Arizona.

delivery services. Contact the private delivery service for

information regarding how to obtain written proof of mailing.

NOTE: A nonprofit medical marijuana dispensary (NMMD)

under Arizona Revised Statutes Title 36, Chapter 28.1, is

Extension of Time to File a Return

exempt from Arizona income tax in accordance with Arizona

The partnership can apply for an Arizona extension by filing

Revised Statutes (A.R.S.) § 43-1201(B). If the NMMD is

a completed Form 120EXT by the original due date of the

organized or taxed as a partnership, it must file Form 165 to

return. The partnership can substitute a valid federal

meet the filing requirements of A.R.S. § 43-306. The NMMD

extension for an Arizona extension.

must also complete Arizona Form 165, Schedules K-1 and/or

K-1(NR), as applicable, and provide copies to its partners, as

NOTE: Arizona's extension conforms to the federal

the partners are not exempt from Arizona income tax.

extension, which allows partnerships an additional five

months after the original due date to file the partnership’s

Entity Classification Under the Federal "Check-the-

income tax return. See Arizona Partnership Tax Ruling PTR

Box Rules"

09-1.

The federal tax classification of an entity under the federal

"check-the-box rules" determines the entity's classification

Composite returns: Use Form 204 to request an extension of

for Arizona tax purposes. Refer to Arizona Partnership Tax

time to file a composite return on Form 140NR for qualifying

Ruling PTR 97-1 for further information.

nonresident individual partners.

Limited Liability Companies

Filing Amended Returns

Under the provisions of the Arizona Limited Liability

Any taxpayer who files an amended return with the IRS must

Company Act, a limited liability company is classified as a

file an Arizona amended return on Form 165 within 90 days

partnership, or as a corporation, or is disregarded as an entity

of its final determination by the IRS.

as determined under the Internal Revenue Code (IRC) as

The taxpayer must report to the department changes or corrections

defined in A.R.S. § 43-105. A limited liability company

of the taxpayer's taxable income by the IRS or as the result of

classified as a partnership for federal tax purposes must file

renegotiation of a contract or subcontract with the United States.

Form 165. A limited liability company classified as a

corporation for federal tax purposes must file Form 120. A

The taxpayer must, within 90 days after the final determination of

limited liability company classified as a corporation for

the change or correction, either:

federal tax purposes that makes a valid federal election to be



File a copy of the final determination with the

taxed as an S corporation must file Form 120S. A single

department, concede the accuracy of the determination or

member limited liability company that is disregarded as an

state any errors, and request the department to recompute

entity for federal tax purposes is included in the Arizona

the tax owed to Arizona; or

return of its owner. Refer to Arizona Partnership Tax Ruling

PTR 97-2 for further information.



File an amended return as required by the department.

Taxable Year Covered by Return

The taxpayer must include additional schedules that provide

The partnership must have the same taxable year for Arizona

sufficient information for the department to recompute the

purposes as it has for federal purposes. Indicate the period

taxpayer’s Arizona taxable income based on the Revenue Agent

covered by the taxable year and whether the taxable year is a

Report (RAR) changes. The department may require the taxpayer

calendar year or a fiscal year.

to file an amended return if the department does not have the

necessary information to recompute the tax owed to Arizona.

Filing Original Returns

Returns are due by the 15th day of the fourth month

NOTE: File amended returns for prior taxable years on

Form 165 for those taxable years. Use the 2014 Form 165 to

following the close of the taxable year. If the partnership has

a valid federal or Arizona extension, file the return by the

amend only the taxable year 2014.

extended due date. If the partnership files under an extension,

Instructions For Form 165 - Arizona Partnership Income Tax Return - 2014

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