131-SBI: Claim for Refund on Behalf of Deceased Taxpayer (2024)

Who files this form

Arizona Form 131-SBI is used to claim a refund on behalf of a deceased taxpayer for Forms 140-SBI, 140NR-SBI, 140PY-SBI and 140X-SBI.

Part 1 lists three types of claimants:

• A surviving spouse claiming a refund based on a joint return.
• A court-appointed or certified personal representative.
• Another person claiming a refund for the deceased taxpayer’s estate.

If a personal representative has been appointed or will be appointed, and you are not the personal representative or executor of the will, do not file this form. The personal representative or executor must claim the refund.

What you'll need

Have the following information ready:

• The deceased taxpayer’s name, date of death and Social Security number.
• Your name, daytime phone number, Social Security number or ITIN, home address and relationship to the deceased taxpayer.
• The calendar year for which the refund is due or the fiscal year ending month and year.

If you check box 9b as a court-appointed or certified personal representative, include a court certificate issued after the taxpayer’s death showing your appointment.

If you answer “No” on line 11 about paying out the refund according to the laws of the deceased taxpayer’s state of legal residence, you must submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.

Common mistakes

• Do not mark the area labeled “Revenue Use Only.”
• Print or type your information.
• Check only one box in Part 1, and be sure to complete Part 3.
• Complete Part 2 only if you checked box 9c.
• Do not file if you answered “Yes” to line 10b or 10c and you are not the personal representative or executor. That person must file for the refund.
• If you answer “No” on line 11, a refund cannot be made until you submit the required court certificate or other evidence of your entitlement under state law.

Questions people ask

Which tax forms does Form 131-SBI cover?

It covers Forms 140-SBI, 140NR-SBI, 140PY-SBI and 140X-SBI.

Which box should a surviving spouse check?

Box 9a applies to a surviving spouse claiming a refund based on a joint return.

When do I complete Part 2?

Complete Part 2 only if you checked box 9c, for a person other than a surviving spouse described in box 9a or a personal representative described in box 9b.

Do I need to sign the form?

Yes. Part 3 has a signature and date field for the person claiming the refund. By signing, you declare under penalties of perjury that you have examined the statements and that, to the best of your knowledge, they are true, correct and complete.

Official sources

• https://azdor.gov/forms