Instructions For Combined Or Consolidated Return Affiliation Schedule (Arizona Form 51)

Arizona Form

Combined or Consolidated Return Affiliation Schedule

Name, Address, and Employer Identification Number

Obtain additional information or assistance by calling one of

the numbers listed below:

If a consolidated return is being filed, list the parent corporation's

name with the phrase "and subsidiaries," the parent's address, and

Phoenix

(602) 255-3381

the parent's employer identification number.

From area codes 520 and 928, toll-free

(800) 352-4090

If a combined return is being filed, list the name, address, and

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

employer identification number of the corporation under which

and other tax information by accessing the department's

the group is filing. The name for a combined return should

website at

include either the phrase "and unitary subsidiaries" or "and

General Instructions

unitary affiliates," whichever is applicable.

The name, address, and employer identification number should

Use of the Form

be the same as that reported on page 1 of Form 120.

Form 51 is used by Form 120 filers to list members of

If the taxpayer has a foreign address, enter the information in

combined or consolidated affiliated groups and affiliated

the following order: city, province or state, and country.

corporations that file on a separate company basis or file a

Follow the country’s practice for entering the postal code. Do

separate combined return to Arizona.

not abbreviate the country’s name.

NOTE: If you are including Form 51 with your return, be sure

Section I: Listing of Affiliated Corporations Combined

to check the "Yes" box on page 1 of Form 120, line D.

or Consolidated in This Return or Filing Separate

Complete Section I of this form for the first taxable year that a

Returns

unitary group files a combined return or an Arizona affiliated

Complete Section I only if it was not completed for a previous

group files a consolidated return. Include Form(s) 51

taxable year. For consolidated returns, list all members of the

immediately following page 4 of Form 120.

affiliated group except the parent. For combined returns, list all



For a consolidated group, the affiliated group consists of all

members of the combined group except for the company under

companies included in the federal consolidated return.

which the combined return is being filed. Also, list any affiliates

and related companies that file separate income tax returns to



For a combined group, the affiliated group consists of all

Arizona. If Section I is completed, do not complete Section II or

members included in the combined filing and any related

Section III.

companies in which a member of the combined group owns

more than a fifty percent interest ("related company").

In the "Arizona Filer?" column, check the box of those

affiliates that previously have filed a return to Arizona. For



For a federal consolidated group and related companies

example, if an affiliate filed a combined return, check the box

consisting of more than one combined group, the

of only the company that was identified on the top of page 1

combined group filing the form should list the other

on the original return. In addition, check the box of those

combined group as filing separate.

companies that previously filed separate company returns to

Form 51 also identifies corporations added to or deleted from

Arizona.

the federal consolidated group and related companies

In the "F/C/S" column, identify which type of return the

(including name changes) during the taxable year. For

affiliate is filing to Arizona. Use "F" for consolidated return,

affiliates filing on a separate company basis to Arizona, this

"C" for combined return, or "S" for separate company return.

form also identifies name changes, and members added to or

If the combined group filing this form has an affiliated

deleted from the federal consolidated group and related

combined group, mark the affiliate that the affiliated combined

companies during the taxable year.

group files under with an "S".

Complete Section II and Section III of this form for succeeding

Do not complete the "Period From - Through" column for

taxable years if there were any additions to or deletions from the

corporations that were members of the consolidated or

affiliated group and related companies (including name changes)

combined group for the entire taxable year. Use the column

or changes in affiliates filing on a separate company basis.

only for affiliates that were added or deleted during the

Include Form(s) 51 immediately following page 4 of Form 120.

taxable year. For each affiliate that was added or deleted,

indicate the period of time (by month and year in an

Specific Instructions

MM/YYYY format) the affiliate was part of the group. For

example, if a calendar year basis taxpayer acquired an affiliate

Fiscal Year

in June 2014, the period listed would be "06/2014 - 12/2014".

If the combined or consolidated parent corporation files a

The business activity code is the business activity code

fiscal year return, indicate the taxable year of the combined or

number used for federal tax purposes [codes based on North

consolidated parent corporation at the top of Form 51.

American Industry Classification System (NAICS)].

If there are more than 15 affiliated corporations, include

additional Form(s) 51 immediately after the first Form 51.

Instructions For Combined Or Consolidated Return Affiliation Schedule (Arizona Form 51) - 2014

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