Fiduciary and Estate Tax
Attorneys, personal representatives or fiduciary of a trust or estate can request a Certificate of Taxes from Arizona Department of Revenue based on any of the following:
- the estate's Arizona taxable income for the tax year is $1,000 or more;
- the trust's Arizona taxable income for the tax year is $100 or more;
- the estate or trust's gross income for the tax year is $5,000 or more, regardless of the amount of the taxable income.
To obtain a Certificate of Payment of Taxes, ALL of the following documents must to be mailed to the Arizona Department of Revenue at the address link below.
- The Court letter, NOTICE OF INFORMAL APPOINTMENT OF PERSONAL REPRESENTATIVE for the deceased
- A completed and signed Arizona Form 210 Notice of Assumption of Duties in a Fiduciary Capacity
- The final Arizona Form 141AZ Arizona Fiduciary Income Tax Return*
*The tax returns should to be up-to-date or a notarized affidavit needs to be submitted stating the reason for the missing return(s) for current or previous tax years (past four years).
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