Last Updated:
Article #: 20004
Supported Forms
The following Arizona forms are supported in Drake Tax. Forms denoted with 
can be e-signed.
Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.
We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.
Chart key:
✔ Form is available for e-file / paper file.
✖ Form is not supported for e-file / paper file.
▲ Form is in development; an estimated availability date is not currently available.
MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.
See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.
The chart may not be displayed as expected on mobile devices. The chart will wrap on smaller screens or windows – click the black arrow to expand the details when using this article on a smaller screen.
2025
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 131 | Claim for Refund on Behalf of Deceased Taxpayer | ✔ | ✔ |
| 131-SBI | Claim for Refund on Behalf of Deceased Taxpayer for Forms SBI | ✔ | ✔ |
| 140 | Resident Personal Income Tax Return | ✔ | ✔ |
| 140A | Resident Personal Income Tax Return (Short Form) | ✔ | ✔ |
| 140ES | Individual Estimated Income Tax Payment | ✖ | ✔ |
| 140ES-SBI | Individual Estimated Income Tax Payment Small Business Income Tax return | ✔ | ✔ |
| 140EZ | Resident Personal Income Tax Return (EZ Form) | ✔ | ✔ |
| 140NR | Nonresident Personal Income Tax Return | ✔ | ✔ |
| 140NR-SBI | Nonresident Small Business Income Tax Return | ✔ | ✔ |
| 140PTC | Property Tax Refund (Credit) Claim | ✔ | ✔ |
| 140PY | Part-Year Resident Personal Income Tax Return | ✔ | ✔ |
| 140PY-SBI | Part-Year Resident Small Business Income Tax Return | ✔ | ✔ |
| 140-SBI | Resident Small Business Income Tax Return | ✔ | ✔ |
| 140X | Individual Amended Income Tax Return | ✖ | ▲ |
| 140X-SBI | Small Business Amended Income Tax Return | ✖ | ✔ |
| 200 | Request for Innocent Spouse Relief and Separation of Liability and Equitable Relief | ✔ | ✔ |
| 201 | Renter’s Certificate of Property Taxes Paid | ✔ | ✔ |
| 203 | Request for Injured Spouse Protection from Application of Joint Overpayment Against Spouse’s Delinquencies or Debts | ✔ | ✔ |
| 204 | Application for Filing Extension | ✔ | ✔ |
| 204-E | Application for Filing Extension | ✔ | ✔ |
| 204E-SBI | Extension (Electronic) Payment for Small Business Income Tax Returns | ✔ | ✔ |
| 204-SBI | Extension Payment for Small Business Income Tax Returns | ✔ | ✔ |
| 221 | Underpayment of Estimated Tax by Individuals | ✔ | ✔ |
| 221-SBI | Underpayment of Estimated Tax for Small Business | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-I | Individual Income Tax Disclosure/Representation Authorization Form | ✔ | ✔ |
| 301 | Nonrefundable Individual Tax Credits and Recapture | ✔ | ✔ |
| 301-SBI | Nonrefundable Individual Tax Credits and Recapture for Small Business Income Tax returns | ✔ | ✔ |
| 308-I | Credit for Increased Research Activities – Individuals | ✔ | ✔ |
| 309 | Credit for Taxes Paid to Another State or Country | ✔ | ✔ |
| 309-SBI | Credit for Taxes Paid to Another State or Country for Small Business Income Tax Returns | ✔ | ✔ |
| 310 | Credit for Solar Energy Devices | ✔ | ✔ |
| 312 | Agricultural Water Conservation System Credit | ✔ | ✔ |
| 321 | Credit for Contributions to Qualifying Charitable Organizations | ✔ | ✔ |
| 322 | Credit for Contributions Made or Fees Paid to Public Schools | ✔ | ✔ |
| 323 | Credit for Contributions to Private School Tuition Organizations | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 335-I | Credit for Business Contributions by an S Corporation to School Tuition Organizations – Individual | ✔ | ✔ |
| 338 | Credit for Investment in Qualified Small Businesses | ✔ | ✔ |
| 340 | Credit for Donations to the Military Family Relief Fund | ✔ | ✔ |
| 348 | Credit for Contributions to Certified School Tuition Organization – Individuals | ✔ | ✔ |
| 352 | Credit for Contributions to Qualifying Foster Care Charitable Organizations | ✔ | ✔ |
| 355 | Credit for Entity-Level Income Tax Paid on Your Behalf | ✔ | ✔ |
| 470 | Request for Copies of Fraudulent Returns | ✔ | ✔ |
| 82104 | Senior Property Valuation Protection Option | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | ✔ |
| AZ-140V | Individual Income Tax Payment Voucher for Electronic Filing | ✔ | ✔ |
| AZ-140V-SBI | Individual Income Tax Payment Voucher for Electronic Filing of Form 140-SBI | ✔ | ✔ |
| AZ-8879 | e-File Signature Authorization | ✔ | ✔ |
| AZ-8879 SBI | e-File Signature Authorization – Small Business Income Tax Return | ✔ | ✔ |
| Claim of Right | Claim of Right – Individual | ✖ | ✔ |
| Schedule A | Itemized Deduction Adjustments (Full-Year Residents) | ✔ | ✔ |
| Schedule A (NR) | Itemized Deductions for Nonresidents | ✔ | ✔ |
| Schedule A (PY) | Itemized Deductions Part-Year Residents | ✔ | ✔ |
| Schedule A (PYN) | Itemized Deductions for Part-Year Residents who also had Arizona Source Income During the Period of the Year While a Nonresident | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 141 AZ | Fiduciary Income Tax Return | ✔ | ✔ |
| 141AZ ES | Estate or Trust Estimated Income Tax Payment | ✔ | ✔ |
| 141AZ EXT | Application for Filing Extension for Fiduciary Returns Only | ✔ | ✔ |
| 141AZ V | Estate or Trust Income Tax Payment Voucher | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| AZ-8879-F | e-File Signature Authorization – Fiduciary | ✔ | ✔ |
| Claim of Right | Claim of Right – Fiduciary | ✖ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule K-1 (141AZ) | Resident or Part-Year Resident Beneficiary’s Share of Fiduciary Adjustment | ✔ | ✔ |
| Schedule K-1 (NR) (141AZ) | Nonresident Beneficiary’s Share of Income and Share of Fiduciary Adjustment | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120/165ES | Corporation and Partnership Estimated Tax Payment | ✔ | ✔ |
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/165EXT-E | Electronic Application for Automatic Extension of Time to File Corporation or Partnership Returns | ✔ | ✔ |
| 120/165V | Corporate or Partnership Income Tax Payment Voucher | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 165 | Partnership Income Tax Return | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 308-P | Credit for Increased Research Activities – Distribution to Partners of a Partnership | ✔ | ✔ |
| 312 | Agricultural Water Conservation System Credit | ✔ | ✔ |
| 312-P | Agricultural Water Conservation System Credit – Distribution to Partners | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 331-P | Credit for Donation of School Site – Distribution to Partners of a Partnership | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 335-P | Credit for Corporate Contributions to School Tuition Organizations – Distribution to Corporate Partners of a Partnership | ✔ | ✔ |
| 338 | Credit for Investment in Qualified Small Businesses | ✔ | ✔ |
| 338-P | Credit for Investment in Qualified Small Businesses Distribution to Partners | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | ✔ |
| AZ-8879-PE | e-File Signature Authorization – Partnership | ✔ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule D (165) | Partner Information | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule K-1 (165) | Resident and Part-Year Resident Partner’s Share of Adjustment to Partnership Income | ✔ | ✔ |
| Schedule K-1 (NR) (165) | Nonresident and Out-of-State Partner’s Share of Income and Deductions | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120 | Corporation Income Tax Return | ✔ | ✔ |
| 120/165ES | Corporation and Partnership Estimated Tax Payment | ✔ | ✔ |
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/165EXT-E | Electronic Application for Automatic Extension of Time to File Corporation or Partnership Returns | ✔ | ✔ |
| 120/165V | Corporate or Partnership Income Tax Payment Voucher | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 120A | Corporation Income Tax Return (Short Form) | ✔ | ✔ |
| 120X | Amended Corporation Income Tax Return | ▲ | ✔ |
| 122 | Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| 300 | Nonrefundable Corporate Tax Credits and Recapture | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 51 | Consolidated or Combined Return Affiliation Schedule | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | ✔ |
| AZ-8879-C | e-File Signature Authorization – Corporation | ✔ | ✔ |
| Claim of Right | Restoration of a Substantial Amount Held Under Claim of Right – Corporate | ✖ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120/165ES | Corporation and Partnership Estimated Tax Payment | ✔ | ✔ |
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/165EXT-E | Electronic Application for Automatic Extension of Time to File Corporation or Partnership Returns | ✔ | ✔ |
| 120/165V | Corporate or Partnership Income Tax Payment Voucher | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 120S | S Corporation Income Tax Return | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| 300 | Nonrefundable Corporate Tax Credits and Recapture | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 308-S | Credit for Increased Research Activities – Distribution to Shareholders of an S Corporation | ✔ | ✔ |
| 312 | Agricultural Water Conservation System Credit | ✔ | ✔ |
| 312-S | Agricultural Water Conservation System Credit – Distribution to Individual Shareholders of an S Corporation | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 331-S | Credit for Donation of School Site – Distribution to Shareholders of an S Corporation | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 335-S | Credit for Corporate Contributions to School Tuition Organizations – Distribution to Individual Shareholders of an S Corporation | ✔ | ✔ |
| 338 | Credit for Investment in Qualified Small Businesses | ✔ | ✔ |
| 338-S | Credit for Investment in Qualified Small Businesses Distribution to Shareholders | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | ✔ |
| AZ-8879-S | e-File Signature Authorization – S Corporation | ✔ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule K-1 (120S) | Resident and Part-Year Resident Shareholder’s Information Schedule | ✔ | ✔ |
| Schedule K-1 (NR) (120S) | Nonresident Shareholder’s Share of Income and Deductions | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
990
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 300 | Nonrefundable Corporate Tax Credits and Recapture | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | ✔ |
| 99T | Exempt Organization Business Income Tax Return | ✖ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
2024
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 131 | Claim for Refund on Behalf of Deceased Taxpayer | ✔ | ✔ |
| 131-SBI | Claim for Refund on Behalf of Deceased Taxpayer for Forms SBI | ✔ | ✔ |
| 140 | Resident Personal Income Tax Return | ✔ | ✔ |
| 140A | Resident Personal Income Tax Return (Short Form) | ✔ | ✔ |
| 140ES | Individual Estimated Income Tax Payment | ✔ | ✔ |
| 140ES-SBI | Individual Estimated Income Tax Payment Small Business Income Tax return | ✔ | ✔ |
| 140EZ | Resident Personal Income Tax Return (EZ Form) | ✔ | ✔ |
| 140NR | Nonresident Personal Income Tax Return | ✔ | ✔ |
| 140NR-SBI | Nonresident Small Business Income Tax Return | ✔ | ✔ |
| 140PTC | Property Tax Refund (Credit) Claim | ✔ | ✔ |
| 140PY | Part-Year Resident Personal Income Tax Return | ✔ | ✔ |
| 140PY-SBI | Part-Year Resident Small Business Income Tax Return | ✔ | ✔ |
| 140-SBI | Resident Small Business Income Tax Return | ✔ | ✔ |
| 140X | Individual Amended Income Tax Return | ✖ | ✔ |
| 140X-SBI | Small Business Amended Income Tax Return | ✔ | ✔ |
| 200 | Request for Innocent Spouse Relief and Separation of Liability and Equitable Relief | ✔ | ✔ |
| 201 | Renter’s Certificate of Property Taxes Paid | ✔ | ✔ |
| 203 | Request for Injured Spouse Protection from Application of Joint Overpayment Against Spouse’s Delinquencies or Debts | ✔ | ✔ |
| 204 | Application for Filing Extension | ✔ | ✔ |
| 204-E | Application for Filing Extension | ✔ | ✔ |
| 204E-SBI | Extension (Electronic) Payment for Small Business Income Tax Returns | ✔ | ✔ |
| 204-SBI | Extension Payment for Small Business Income Tax Returns | ✔ | ✔ |
| 221 | Underpayment of Estimated Tax by Individuals | ✔ | ✔ |
| 221-SBI | Underpayment of Estimated Tax for Small Business | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-I | Individual Income Tax Disclosure/Representation Authorization Form | ✔ | ✔ |
| 301 | Nonrefundable Individual Tax Credits and Recapture | ✔ | ✔ |
| 301-SBI | Nonrefundable Individual Tax Credits and Recapture for Small Business Income Tax returns | ✔ | ✔ |
| 308-I | Credit for Increased Research Activities – Individuals | ✔ | ✔ |
| 309 | Credit for Taxes Paid to Another State or Country | ✔ | ✔ |
| 309-SBI | Credit for Taxes Paid to Another State or Country for Small Business Income Tax Returns | ✔ | ✔ |
| 310 | Credit for Solar Energy Devices | ✔ | ✔ |
| 312 | Agricultural Water Conservation System Credit | ✔ | ✔ |
| 321 | Credit for Contributions to Qualifying Charitable Organizations | ✔ | ✔ |
| 322 | Credit for Contributions Made or Fees Paid to Public Schools | ✔ | ✔ |
| 323 | Credit for Contributions to Private School Tuition Organizations | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 335-I | Credit for Business Contributions by an S Corporation to School Tuition Organizations – Individual | ✔ | ✔ |
| 338 | Credit for Investment in Qualified Small Businesses | ✔ | ✔ |
| 340 | Credit for Donations to the Military Family Relief Fund | ✔ | ✔ |
| 348 | Credit for Contributions to Certified School Tuition Organization – Individuals | ✔ | ✔ |
| 352 | Credit for Contributions to Qualifying Foster Care Charitable Organizations | ✔ | ✔ |
| 355 | Credit for Entity-Level Income Tax Paid on Your Behalf | ✔ | ✔ |
| 470 | Request for Copies of Fraudulent Returns | ✔ | ✔ |
| 82104 | Senior Property Valuation Protection Option | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | 04/12 |
| AZ-140V | Individual Income Tax Payment Voucher for Electronic Filing | ✔ | ✔ |
| AZ-140V-SBI | Individual Income Tax Payment Voucher for Electronic Filing of Form 140-SBI | ✔ | ✔ |
| AZ-8879 | e-File Signature Authorization | ✔ | ✔ |
| AZ-8879 SBI | e-File Signature Authorization – Small Business Income Tax Return | ✔ | ✔ |
| Claim of Right | Claim of Right – Individual | ✖ | ✔ |
| Schedule A | Itemized Deduction Adjustments (Full-Year Residents) | ✔ | ✔ |
| Schedule A (NR) | Itemized Deductions for Nonresidents | ✔ | ✔ |
| Schedule A (PY) | Itemized Deductions Part-Year Residents | ✔ | ✔ |
| Schedule A (PYN) | Itemized Deductions for Part-Year Residents who also had Arizona Source Income During the Period of the Year While a Nonresident | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 141 AZ | Fiduciary Income Tax Return | ✔ | ✔ |
| 141AZ ES | Estate or Trust Estimated Income Tax Payment | ✔ | ✔ |
| 141AZ EXT | Application for Filing Extension for Fiduciary Returns Only | ✔ | ✔ |
| 141AZ V | Estate or Trust Income Tax Payment Voucher | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| AZ-8879-F | e-File Signature Authorization – Fiduciary | ✔ | ✔ |
| Claim of Right | Claim of Right – Fiduciary | ✖ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule K-1 (141AZ) | Resident or Part-Year Resident Beneficiary’s Share of Fiduciary Adjustment | ✔ | ✔ |
| Schedule K-1 (NR) (141AZ) | Nonresident Beneficiary’s Share of Income and Share of Fiduciary Adjustment | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120/165ES | Corporation and Partnership Estimated Tax Payment | ✔ | ✔ |
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/165EXT-E | Electronic Application for Automatic Extension of Time to File Corporation or Partnership Returns | ✔ | ✔ |
| 120/165V | Corporate or Partnership Income Tax Payment Voucher | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 165 | Partnership Income Tax Return | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 308-P | Credit for Increased Research Activities – Distribution to Partners of a Partnership | ✔ | ✔ |
| 312 | Agricultural Water Conservation System Credit | ✔ | ✔ |
| 312-P | Agricultural Water Conservation System Credit – Distribution to Partners | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 331-P | Credit for Donation of School Site – Distribution to Partners of a Partnership | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 335-P | Credit for Corporate Contributions to School Tuition Organizations – Distribution to Corporate Partners of a Partnership | ✔ | ✔ |
| 338 | Credit for Investment in Qualified Small Businesses | ✔ | ✔ |
| 338-P | Credit for Investment in Qualified Small Businesses Distribution to Partners | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | 04/12 |
| AZ-8879-PE | e-File Signature Authorization – Partnership | ✔ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule D (165) | Partner Information | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule K-1 (165) | Resident and Part-Year Resident Partner’s Share of Adjustment to Partnership Income | ✔ | ✔ |
| Schedule K-1 (NR) (165) | Nonresident and Out-of-State Partner’s Share of Income and Deductions | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120 | Corporation Income Tax Return | ✔ | ✔ |
| 120/165ES | Corporation and Partnership Estimated Tax Payment | ✔ | ✔ |
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/165EXT-E | Electronic Application for Automatic Extension of Time to File Corporation or Partnership Returns | ✔ | ✔ |
| 120/165V | Corporate or Partnership Income Tax Payment Voucher | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 120A | Corporation Income Tax Return (Short Form) | ✔ | ✔ |
| 120X | Amended Corporation Income Tax Return | ✔ | ✔ |
| 122 | Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| 300 | Nonrefundable Corporate Tax Credits and Recapture | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 51 | Consolidated or Combined Return Affiliation Schedule | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | 04/12 |
| AZ-8879-C | e-File Signature Authorization – Corporation | ✔ | ✔ |
| Claim of Right | Restoration of a Substantial Amount Held Under Claim of Right – Corporate | ✖ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120/165ES | Corporation and Partnership Estimated Tax Payment | ✔ | ✔ |
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/165EXT-E | Electronic Application for Automatic Extension of Time to File Corporation or Partnership Returns | ✔ | ✔ |
| 120/165V | Corporate or Partnership Income Tax Payment Voucher | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 120S | S Corporation Income Tax Return | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 285 | General Disclosure/Representation Authorization Form | ✔ | ✔ |
| 285-C | Disclosure Certification Form | ✔ | ✔ |
| 300 | Nonrefundable Corporate Tax Credits and Recapture | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 308-S | Credit for Increased Research Activities – Distribution to Shareholders of an S Corporation | ✔ | ✔ |
| 312 | Agricultural Water Conservation System Credit | ✔ | ✔ |
| 312-S | Agricultural Water Conservation System Credit – Distribution to Individual Shareholders of an S Corporation | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 331-S | Credit for Donation of School Site – Distribution to Shareholders of an S Corporation | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 335-S | Credit for Corporate Contributions to School Tuition Organizations – Distribution to Individual Shareholders of an S Corporation | ✔ | ✔ |
| 338 | Credit for Investment in Qualified Small Businesses | ✔ | ✔ |
| 338-S | Credit for Investment in Qualified Small Businesses Distribution to Shareholders | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | 04/12 |
| AZ-8879-S | e-File Signature Authorization – S Corporation | ✔ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule DFE | Disallowed Federal Expenses for Marijuana Establishments | ✔ | ✔ |
| Schedule K-1 (120S) | Resident and Part-Year Resident Shareholder’s Information Schedule | ✔ | ✔ |
| Schedule K-1 (NR) (120S) | Nonresident Shareholder’s Share of Income and Deductions | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
990
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 120/165EXT | Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns | ✔ | ✔ |
| 120/PTE-W | Estimated Tax Worksheet for Corporations & Pass-Through Entities | ✔ | ✔ |
| 220/PTE | Underpayment of Estimated Tax by Corporations & Pass-Through Entities | ✔ | ✔ |
| 300 | Nonrefundable Corporate Tax Credits and Recapture | ✔ | ✔ |
| 308 | Credit for Increased Research Activities | ✔ | ✔ |
| 331 | Credit for Donation of School Site | ✔ | ✔ |
| 335 | Credit for Corporate Contributions to School Tuition Organizations | ✔ | ✔ |
| 99M | Nonprofit Medical Marijuana Dispensary Annual Information Return | ✖ | 04/12 |
| 99T | Exempt Organization Business Income Tax Return | ✖ | ✔ |
| Schedule ACA | Air Carrier Apportionment | ✔ | ✔ |
| Schedule MSP | Multistate Service Provider Election and Computation | ✔ | ✔ |
Modified Forms
-
Credit limits for the following forms have been adjusted due to inflation:
-
Form 321, Credit for Contributions to Qualifying Charitable Organizations
-
Form 323, Credit for Contributions to Private School Tuition Organizations
-
Form 348, Credit for Contributions to Certified School Tuition Organizations – Individuals
-
Form 352, Credit for Contributions to Qualifying Foster Care Charitable Organizations
-
-
Form 140, Form 140PY, Form 140NR – Standard Deduction Increase of Charitable Contributions rate increased to 33%.
-
Forms 165 and 120S – Extension / Estimated Payment schedules have been updated and extension payments can now be made either online or with Form 120/165EXT. The check box “Check this box if this return is based on 52/53 week taxable has been added
-
Form 354, Affordable Housing Tax Credit – “Alternate allocation” check box has been added
-
Form 221, Underpayment of Estimated Tax for Individuals, and 221SB, Underpayment of Estimated Tax for Small Business Income – Interest rate beginning 1/1/2024 Ending 12/31/2024 increased to 8%. The following lines have bee renumbered:
-
Line 13 is renumbered as 13a, “Underpayment” and 13b, “Overpayment”
-
Line 15 is renumbered as 15a, “Underpayment” and 15b, “Overpayment”
-
-
Form 300/301/301-SBI, NonrefundableTax Credits and Recapture – Repealed and sunset credits have been removed and the lines have been renumbered
-
Form 308, Credit for Increased Research Activities – ASC calculation option has been added. Carryover lines have been updated.
Obsolete Form
Form 336, Credit for Solar Energy Devices – Commercial and Industrial Applications, has been retired for tax year 2024.
Tax Law Changes
-
Arizona has a flat tax. The tax rate for individual income is 2.5%. The tax rate for fiduciary is 2.5%. The tax rate for small business income (SBI) is 2.5%.
-
AZ 165 Schedule K-1, Resident and Part-Year Resident Partner’s Share of Adjustment to Partnership Income:
-
Gain or loss on the sale of virtual currency and non-fungible tokens (that are not excluded from AZ gross revenue) is now included on Form 165 Schedule K-1.
-
Gas fees or non-fungible token basis allowed as a subtraction (that is not included in the partnership’s virtual currency basis) is now included on Form 165 Schedule K-1.
-