Arizona 165 Form (Arizona Association Tax Declaration) (2023)

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Explanation of the Arizona partnership income tax return
Arizona Form 165
Arizona Form2022Arizona Partnership Income Tax Return165Form 165 is due on or beforethe 15 day of the 3 month following the close of the taxable year.thrdFor the  calendar year 2022 or  fiscal year beginning M M D D 2 0 2 2 and ending M M D D 2 0 Y Y .CHECK ONE:Business Telephone Number Name(with area code) OriginalAddress – number and street or PO BoxBusiness Activity Code(from federal Form 1065) AmendedEmployer Identification Number (EIN)City, Town or Post OfficeStateZIP CodeCheck box if return filed under extension:68 Check box if: A This is a first return B Name change C Address change82 82E A Did the partnership make the Pass-Through Entity (PTE) election to pay tax on itsREVENUE USE ONLY. DO NOT MARK IN THIS AREA.flow-through income at the entity level? (See instructions).......................... Yes No88 B DBA: C Date business commenced............................................................ M M D D Y Y Y YD Is this partnership an Arizona-only partnership?.............................................. Yes NoE Is this the partnership’s final return under this EIN?........................................ Yes No F ARIZONA apportionment for multistate partnerships only (check one box):66 RCVD81 PM 1AIR CARRIER2STANDARD3SALES FACTOR ONLY G Check if Multistate Service Provider Election and Computation (Arizona Schedule MSP) is included. Indicate the year of the election cycle: Yr 1 Yr 2 Yr 3 Yr 4 Yr 5 H Did you file 2020 and 2021 Arizona partnership returns? Yes No If “No”, state reason: I Have you filed amended federal partnership returns for prior years?............. Yes NoIf “Yes”, list years in MM/DD/YYYY format: J Has the Internal Revenue Service (IRS) made any adjustments in any federal income tax return filed by the partnership not previously reported tothe department? Yes No If “Yes”, indicate year(s) in MM/DD/YYYY format:,Submit a copy of the IRS report(s).For taxable years 2016 through 2022, if you received a federal imputed underpayment assessment, or you filed an Administrative AdjustmentRequest that resulted in a federal imputed underpayment assessment, you must file Arizona Form 165PA to report those changes. K The partnership books are in care of:Located at:Number and street or PO BoxCityStateZIP Code L Will a composite return be filed on Form 140NR? (See Instructions)............................................................................. Yes No M Marijuana Establishments only: 1 Adult Use only 2 Dual Lic. elected for-profit 3 Dual Lic. did not elect for-profit. 4 NMMD only N ADHS Registry Identification Number:Part 1 - Adjustment of Partnership Income From Federal to Arizona Basis1Federal ordinary business and rental income (loss) from Form 1065, Schedule K. See instructions................................ SCHEDULE A: Additions to Partnership IncomeA1 Total federal depreciation............................................................................................. A100A2 Non-Arizona municipal bond interest........................................................................... A200A3 Additions related to Arizona tax credits. See instructions................................................ A300A4 Other additions to partnership income. See instructions................................................. A400 2 Total additions to partnership income: Add lines A1 through A4. Enter the total................................................................... 3 Subtotal: Add lines 1 and 2. Enter the total.......................................................................................................................... SCHEDULE B: Subtractions From Partnership IncomeB1 Recalculated Arizona depreciation. See instructions..................................................... B100B2Basis adjustment for property sold or otherwise disposed of during the taxable year.See instructions............................................................................................................... B200B3 Interest from U.S. government obligations................................................................... B300B4 Agricultural crops charitable contribution. See instructions............................................ B400B5 Other subtractions from partnership income. See instructions........................................ B500 4 Total subtractions from partnership income: Add lines B1 through B5. Enter the total.......................................................... 5 Partnership income adjusted to Arizona basis: Subtract line 4 from line 3. Enter the difference............................................ 6 Net adjustment of partnership income from federal to Arizona basis: Subtract line 1 from line 5. Enter the difference............ 100200300400500600Penalty 7 Penalty for late filing or incomplete filing. See instructions ............................................................................................... ADOR 10343 (22)700Name (as shown on page 1)EINPart 2 - Calculation of Partnership Tax to be Paid at the Entity LevelComplete only if the Partnership answered “Yes” to Question A on page 1.Calculation of the income attributable to partners: 8 Enter the amount from line 5.......................................................................................................................................... 800 9 Add lines E1 and E4 in column (c) of Schedule E. Enter the total. This is the total of the ownership shares for all resident individual partners and all resident estate and trust partners that did not opt out of the partnership’s election to pay tax at the entity level. (See Instructions)...................................................................................... 9 10 Multiply line 8 by line 9. Enter the result. This is the partnership income attributable to resident individual partners and resident trust and estate partners that did not opt out of the partnership’s election to pay tax at the entity level.......................................................................................................................... 1000 11 Add lines E2 and E5 in column (c) of Schedule E Enter the total. This is the total of the ownership shares for all nonresident individual partners and all nonresident estate and trust partners that did not opt out of the partnership’s election to pay tax at the entity level. (See Instructions)................................................................ 11 12 Multiply line 8 by line 11. Enter the result. This is the partnership income attributable to nonresident individual partners and nonresident trust and estate partners that did not opt out of the partnership’s election to pay tax at the entity level. ................................................................................................. 1200 13 Enter the amount from line E3, column (c) of Schedule E. This is the total of the ownership shares for all part-year resident partners that did not opt out of the partnership’s election to pay tax at the entity level. (See Instructions)............................................................................................................................. 13 14 Multiply line 8 by line 13. Enter the result. This is the partnership income attributable to part-year resident partners that did not opt out of the partnership’s election to pay tax at the entity level........................................................................................................................ 140014A Enter the portion of line 14 that all part-year residents earned while residents of Arizona...........................14A0014B Enter the portion of line 14 that all part-year residents earned while nonresidents of Arizona.....................14B00NOTE: The total of lines 14A and 14B must equal the amount reported on line 14. 15 Enter the amount from line E7, column (c) of Schedule E. This is the total of the ownership shares for all partners that opted out of the partnership’s election to be taxed at the entity level and entity partners that are not eligible to make the election. (See Instructions)..................................................................................... 15 16 Multiply line 8 by line 15. Enter the result. This is the partnership income attributable to partners that opted out of the partnership’s election to pay tax at the entity level and to entities that are not eligible to make that election................................................................................................................................ 1600Calculation of the tax attributable to partners that did not opt out of the PTE election: 17 18 19Add line 10 and line 14A. Enter the total........................................................................................................................ 1700Multiply the amount on line 17 by the PTE tax rate, 2.98% (0.0298) Enter the result. This is the amount of thetax attributable to resident partners and part-year resident partners (during the period of residency) thatdid not opt out of the partnership election to pay tax at the entity level................................................................ 1800Add line 12 and line 14B. Enter the total........................................................................................................................ 1900 20 21 22Enter the Arizona apportionment ratio from Schedule C or Schedule ACA........ 20Multiply the amount on line 19 by 20. Enter the result. ................................................................................................ Multiply the amount on line 21 by the PTE tax rate, 2.98% (0.0298). Enter the result. This is the amount of the taxattributable to nonresident partners and part-year resident partners (during the period of nonresidency)that did not opt out of the partnership election to pay tax at the entity level........................................................ Calculation of the Partnership’s PTE Tax, Interest and Penalties:2324252627282930Add line 18 and line 22. Enter the total. This is the total amount of tax owed by the Partnership........................ Extension payment made with Form 120/165EXT........................................................................................................ Estimated Tax Payments............................................................................................................................................... Total tax payments. Add line 24 and line 25. Enter the total. For amended returns, see the instructions......................... Balance of tax due. If line 23 is greater than line 26, subtract line 26 from line 23.Enter the difference. Skip line 28..............Overpayment of PTE Tax: If line 26 is greater than line 23, subtract line 23 from line 26. Enter the difference....................... Penalty and interest......................................................................................................................................................................................................... Estimated tax underpayment penalty. If Form 220/PTE is included, check box............................................... 30A 31 Total Tax and Penalties Due: See instructions.................................................................................................................................................... 32 OVERPAYMENT of Tax See instructions............................................................................................................................................................. ADOR 10343 (22)AZ Form 165 (2022)210022002300240025000026002700280029300031320000Page 2 of 6Name (as shown on page 1)SCHEDULE CEINApportionment Formula (Multistate Partnerships Only)IMPORTANT: Qualifying air carriers must use Arizona Schedule ACA.Qualifying Multistate Service Providers must include Arizona ScheduleMSP. If the “SALES FACTOR ONLY” box on page 1, line F, is checked,complete only Section C3, Sales Factor, lines a through f. See instructions.COLUMN ATotal Within ArizonaRound to nearest dollarCOLUMN BTotal EverywhereRound to nearest dollar.COLUMN CRatio Within ArizonaA÷BBe certain to enteramounts in Column Ccarried to six decimalplaces. You must typethe decimal.C1 Property Factor - STANDARD APPORTIONMENT ONLY Value of real and tangible personal property (by averaging the valueof owned property at the beginning and end of the tax period; rentedproperty at capitalized value).a Owned Property (at original cost): 1Inventories....................................................................................... 2Depreciable assets (do not include construction in progress). ............... 3Land................................................................................................ 4Other assets (describe):. 5Less: Nonbusiness property (if included in above totals).................... 6Total of section a (the sum of lines 1 through 4 less line 5).....................b Rented property (capitalize at 8 times net rent paid).................................c Total owned and rented property (Total of section a plus section b)........C2 Payroll Factor - STANDARD APPORTIONMENT ONLY Total wages, salaries, commissions and other compensation toemployees (per federal Form 1065, or payroll reports)..................................C3 Sales Factora Sales delivered or shipped to Arizona purchasers.............................b Sales from services or from designated intangibles for qualifyingmultistate service providers only (see instructions; includeSchedule MSP)......................................................................................c Other gross receipts...........................................................................d Total sales and other gross receipts (the sum of lines a through c).........e Weight AZ sales: (STANDARD x 2; SALES FACTOR ONLY x 1).......f Sales Factor Only (for Column A, multiply line d by line e; forColumn B, enter the amount from line d; for Column C, divideColumn A by Column B.) Skip line C4 and line C5.STANDARD Apportionment, continue to C4.SALES FACTOR ONLY Apportionment, enter the amount fromColumn C on Arizona Form 165, Schedule K-1(NR), Part 1,column (b). ............................................................................................×2 OR ×1C4 STANDARD Apportionment Total Ratio: Add Column C of lines C1c, C2, and C3f. Enter the total. .................................C5 Average Apportionment Ratio for STANDARD Apportionment: Divide line C4, Column C, by four (4). Enter theresult on Arizona Form 165, Schedule K-1(NR), Part 1, column (b). (If one of the factors is “0” in both Column Aand Column B, see instructions.).................................................................................................................................................ADOR 10343 (22)AZ Form 165 (2022)Page 3 of 6Name (as shown on page 1)EINSCHEDULE D Partner InformationComplete Schedule D for all partners in the partnership. If the partnership has more than 10 partners, include additional schedules as necessary.(a)(b)Street AddressPartner Name(c)City, State ZIP(d)Partner TaxIdentificationNumberD1(e)Resident (R)Nonresident (N)Part-Yr Res (P)Estate & Trust (E)Other Entity (O)(f)Partner’sOwnershipPercentage(g)DistributiveShare of IncomePage 1, Line 5D2D3D4D5D6D7D8D9D10Include additional sheets as necessarySCHEDULE E Summary of Partner Information -- See Instructions(a)Partner Consent to PTE ElectionE1Individual resident partners who did not opt out of the election.................................................E2Individual nonresident partners who did not opt out of the election...........................................E3Individual part-year resident partners who did not opt out of the election..................................E4Resident estate and trust partners who did not opt out of the election......................................E5E6Nonresident estate & trust partners who did not opt out of the election.....................................Add lines E1 through E5. Enter the total. These are the totals for the partners who did not optout of the PTE election. .............................................................................................................E7E8Partners that opted out of the election or are excluded from making the election.....................Total partner count and total partnership ownership share. Add lines E6 and E7in columns (b) and (c). Enter the totals. (Column (c) should equal 1.000000.) .........................ADOR 10343 (22)AZ Form 165 (2022)(b)PartnerCount(c)Partners’ OwnershipSharePage 4 of 6Name (as shown on page 1)SCHEDULE FEINSchedule of Tax Payments Applied to Partnership PTE Tax Liability(a)PaymentDate(b)Estimated TaxPayment(c)ExtensionPaymentF1MM DD YY0000F2MM DD YY0000F3MM DD YY0000F4MM DD YY0000F5MM DD YY0000F6MM DD YY0000F7Total Tax Payments0000SCHEDULE GBusiness InformationG1. Describe briefly the nature and location(s) of the partnership’s Arizona business activities:G2. Describe briefly the nature and location(s) of the partnership’s business activities outside of Arizona:DeclarationI, the undersigned partner of the partnership for which this return is made, declare under penalty of perjury, that this return, includingthe accompanying schedules and statements, has been examined by me and is to the best of my knowledge and belief, a correct andcomplete return, made in good faith, for the taxable year stated pursuant to the income tax laws of the State of Arizona.PleasePARTNER’S SIGNATUREDATETITLESignHerePaidPreparer’sPARTNER’S PRINTED NAMEPAID PREPARER’S SIGNATUREDATEPAID PREPARER’S TINPAID PREPARER’S PRINTED NAMEUseOnlyFIRM’S NAME (OR PAID PREPARER’S NAME, IF SELF-EMPLOYED)FIRM’S EINFIRM’S STREET ADDRESSFIRM’S TELEPHONE NUMBERCITYSTATEZIP CODEThis form must be e-filed unless the partnership has a waiver or is exempt from e-filing.See instructions for details.ADOR 10343 (22)AZ Form 165 (2022)Page 5 of 6Name (as shown on page 1)EINPageofAdjustment of Partnership Income From Federal to Arizona Basis ContinuedSCHEDULE A: Additions to Partnership IncomeA3 Additions related to Arizona tax credits:A Agricultural Water Conservation System Credit.............................................................B Credit for Taxes Paid for Coal Consumed in Generating Electrical Power.....................000000ABC Credit for Employment of TANF Recipients....................................................................CD Agricultural Pollution Control Equipment Credit:1 Excess Federal Depreciation or Amortization..........................................................D12 Excess in Federal Adjusted Basis...........................................................................E Total Additions Related to Arizona Tax Credits: Enter this amount on page 1, Schedule A, line A3.........................................................D20000E00AA4 Other additions to partnership income:B Federal Depreciation of Child Care Facilities.................................................................BC Expenditures for the Americans with Disabilities Act......................................................D Total Other Additions to Partnership IncomeEnter this amount on page 1, Schedule A, line A4.........................................................C000000D00A00000000A Positive Partnership Income Adjustment........................................................................SCHEDULE B: Subtractions From Partnership IncomeB5 Other subtractions from partnership income:A Negative Partnership Income Adjustment......................................................................B Mine Exploration Expenses............................................................................................C Interest on Federally Taxable Arizona Obligations Evidence by Bonds.........................D Wood Stoves, Wood Fireplaces or Gas-Fired Fireplaces..............................................E Expenses Related to Certain Federal Credits:BCD4 Indian Employment Credit.......................................................................................E4F Expenditures for the Americans with Disabilities Act......................................................G Marijuana Establishments Only (see instructions) Disallowed Federal Expenses.......................................................................................H Total Other Subtractions from Partnership Income Enter this amount on page 1, Schedule B, line B5.........................................................F0000000000G00H001 Work Opportunity Credit..........................................................................................2 Empowerment Zone Employment Credit.................................................................3 Credit for Employer-Paid Social Security Taxes on Employee Cash Tips...............ADOR 10343 (22)AZ Form 165 (2022)E1E2E3PrintPage 6 of 6

Extracted from the PDF file2022-Arizona-Form 165.pdf, most recently changed in October 2009

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