Corporate tax forms and instruction booklets for all years.
Restoration of a Substantial Amount Held Under Claim of Right – Corporate
This form is completed by a corporation to compute a tax credit, under Arizona's Claim of Right provisions, by identifying an income amount previously reported by the taxpayer that was required to be repaid during the current taxable year and the associated tax that was paid on that income. To claim this credit, the total amount repaid during the current tax year must be more than $3,000.
Multi-state Service Provider Election and Computation
Corporations and partnerships that want to make the election to be treated as a multistate service provider, or who made that election within the last 5 taxable years, must file this schedule with their income tax return.
Corporations and partnerships that transport persons or property for hire by aircraft in interstate, intrastate, or international transportation, use this form to apportion their Arizona taxable income.
Corporations complete this form and submit it with their income tax return to determine if the corporation underpaid its estimated income taxes and the penalty, if any, due resulting from the underpayment.
Authorization & Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Multi-state corporations electing to file an Arizona consolidated return must complete this form for all companies in the federal consolidated return and include it with form 120 in the year the election is made.