Exempt Organization Forms

2017 Arizona Exempt Organization Tax Highlights

Caution: The federal adjusted gross income that you use on your Arizona return may not be the same as the federal adjusted gross income from your federal tax return. Also, the federal Schedule A deductions used on the Arizona return may be different from the federal Schedule A deductions taken on your federal return. Each year the Arizona State Legislature considers if they will adopt changes made to the federal tax law during the prior year. These forms assume the Legislature will adopt all federal law changes made after January 1, 2017.

If you use the amounts from your 2017 federal tax return to complete your Arizona return and the Legislature does not adopt the 2017 federal changes, you may have to amend your return at a later date for any difference between Arizona and federal law.

For more details, see updates on the 2017 conformity.

For taxable years 2018 and after:

Tax exempt organizations will no longer need to file either the Arizona Form 99 or copies of their federal Form 990.

Tax exempt organizations that file a federal Form 990-T to report unrelated business taxable income are still required to file Arizona Form 99T.

Nonprofit medical marijuana dispensaries will be required to file Arizona Form 99M instead of Arizona Form 99.

Note: This change does not impact returns for prior years that were required to be filed in 2018.