Instructions For Combined Or Consolidated Return Affiliation Schedule (Arizona Form 51) - 2014 Page 2
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2Arizona Form 51
Alternatively, if there are more than 15 affiliated corporations,
In the "Arizona Filer?" column, check the box of those
Form 51 may be filed by optical media. Optical media filing
affiliates or related companies that previously have filed
can be used only for Section I information.
returns to Arizona.
For example, if an affiliate filed a
combined return, indicate only the company that was
Section II: Corporations Added to the Affiliated
identified on the top of page 1 on the original return. In
Group During the Taxable Year
addition, check the box of those companies that previously
Do not complete Section II if Section I was completed for this
filed separate company returns to Arizona.
taxable year. List those corporations that were added to the
In the "F/C/S" column, identify which type of return the
combined or consolidated group during the taxable year. In
affiliate or related company was filing to Arizona. Use "F" for
addition, list new affiliates and related companies that will file
consolidated return, "C" for combined return, or "S" for
separate company returns to Arizona. If there were more than
separate company return. If the combined group filing this
10 corporations added during the taxable year, include
form has an affiliated combined group, mark the affiliate that
additional Form(s) 51 immediately after the first Form 51.
the affiliated combined group files under with an "S".
Enter the name and employer identification number of the
Use the "Month Deleted" column to indicate the number of the
corporation filing Form 51 on the top of page 2 of Form 51.
month during the taxable year the affiliate was deleted from
In the "Arizona Filer?" column, check the box of those
the affiliated group. For example, if the affiliate was deleted in
affiliated members or related companies that previously have
June, use the number "06".
filed a return to Arizona. For example, if a member filed a
The business activity code is the business activity code
combined return, indicate only the company that was
number used for federal tax purposes [codes based on North
identified on the top of page 1 on the original return. In
American Industry Classification System (NAICS)].
addition, check the box of those companies that previously
filed separate company returns to Arizona.
For each deleted corporation, state the reason for deletion.
Reasons for deletion may include disposition, dissolution, or
In the "F/C/S" column, identify which type of return the
in the case of a combined return, the corporation is no longer
affiliated group member or related company is filing to
unitary.
Arizona. Use "F" for consolidated return, "C" for combined
return, or "S" for separate company return. If a combined
Name Changes
group has an affiliated combined group, mark the member that
If any member of the consolidated or combined group, related
the affiliated combined group files under with an "S".
company, or affiliate filing a separate company return to
Use the "Month Added" column to indicate the number of the
Arizona, has a name change during the taxable year, the
month during the taxable year the affiliate was added to the
following information should be provided by the taxpayer:
affiliated group. For example, if the affiliate was added in
All information (using the new name) as requested in
June, use the number "06".
Section II and, in addition, check the "Name Change?"
The business activity code is the business activity code
box.
Enter the month the company began operations
number used for federal tax purposes [codes based on North
under the new name in the "Month Added" column. For
American Industry Classification System (NAICS)].
example, if the affiliate’s name changed in June, use the
number "06".
Section III: Corporations Deleted From the Affiliated
Group During the Taxable Year
All information (using the old name) as requested in
Section III and check the "Name Change?" box. Use the
Do not complete Section III if Section I was completed for this
"Month Deleted" column to indicate the number of the
taxable year. In Section III, list those corporations that were
month during the taxable year that the affiliate ceased
deleted from the combined or consolidated group during the
operating under the old name. For example, if the
taxable year. In addition, list any affiliates and related
affiliate's name changed in June, use the number "06".
companies that were filing separate company returns to Arizona
and which have been deleted from the affiliated group. If there
are more than 10 corporations deleted during the year, include
additional Form(s) 51 immediately after the first Form 51. Enter
the name and employer identification number of the corporation
filing Form 51 on the top of page 2 of Form 51.
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