120A: Arizona Corporation Income Tax Return (Short Form) (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 120A is the short-form corporation income tax return for 2025. It reports federal taxable income, Arizona additions and subtractions, tax liability, credits, payments, and any balance due or overpayment.
Who files this form
Form 120A is Arizona’s Corporation Income Tax Return (Short Form) for tax year 2025.
Do not use Form 120A to file an Arizona combined or consolidated return. Use Form 120 instead.
The supplied form does not state the full filing requirements or eligibility rules for using the short form.
What you'll need
Have the following ready, as applicable:
- Your federal return. The form requires it to be included and uses its taxable income on line 1.
- The corporation’s name, EIN, address, telephone number, and business activity code from federal Form 1120.
- Information for Schedule A additions and Schedule B subtractions, including depreciation and other listed adjustments.
- A computation schedule for any Arizona net operating loss carryover claimed on line 6.
- Arizona Form 300 information for tax credit recapture and nonrefundable credits, plus the form numbers for credits used.
- Amounts for refundable credits, extension payments, estimated tax payments, and any claim of right amount.
- The date business began in Arizona, the location of tax records, audit contact information, and the tax accounting method for Schedule C.
Complete the page 4 worksheets if you enter amounts on lines A6, A8, B8, or B10.
How to file
E-file is required unless the corporation has a waiver or is exempt from e-filing. The form refers to instructions for details, but no instructions were supplied.
Complete the applicable schedules and include the federal return. The declaration must be signed by the president, treasurer, or another principal officer. Enter the officer’s printed name, title, and signature date.
Check the extension box if the return is filed under an extension.
The supplied form does not provide a mailing address or directions for submitting a paper return.
Common mistakes
- Using the wrong form for an Arizona combined or consolidated return. The form specifically says to use Form 120 instead.
- Skipping required worksheets. Complete the page 4 worksheets when entering amounts on A6 or A8, or B8 or B10.
- Leaving out the net operating loss computation. Line 6 requires a computation schedule for the Arizona net operating loss carryover.
- Filing on paper without a waiver or exemption. The form requires e-filing unless one applies.
- Missing the officer’s signature. The declaration must be signed by the president, treasurer, or another principal officer.
- Marking the revenue-use-only area. The form says not to mark that area.
Questions people ask
How is the tax on line 8 calculated?
Enter 4.9 percent of Arizona taxable income on line 7 or $50, whichever is greater.
Can an overpayment be applied to next year’s estimated tax?
Yes. Line 24 lets you apply part or all of the overpayment on line 23 to 2026 estimated tax. Line 25 shows the amount to be refunded, calculated by subtracting line 24 from line 23.
What if the federal return was filed on a consolidated basis?
Answer “Yes” to question A and list the common parent’s EIN from the consolidated federal return. Separately, the form warns that an Arizona combined or consolidated return must be filed on Form 120, not Form 120A.
What should I enter if this is the corporation’s final Arizona return?
Answer “Yes” to question B. Check whether the corporation dissolved, withdrew, or merged/reorganized, and list the successor corporation’s EIN, if any.