131-SBI: for Refund on Behalf of Deceased Taxpayer (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 131-SBI is used to claim a tax refund on behalf of a deceased taxpayer for Forms 140-SBI, 140NR-SBI, 140PY-SBI and 140X-SBI. It records information about the deceased taxpayer, the person claiming the refund and that person’s authority to receive it.
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, a refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.
How to file
To complete the form:
- Print or type the deceased taxpayer’s information and your claimant information.
- Select the calendar-year or fiscal-year option and provide the applicable tax period.
- Check only one box in Part 1.
- If you check box 9b, include the required court certificate. If you check box 9c, complete Part 2.
- Complete Part 3 by signing and dating the declaration.
The supplied form text does not give a mailing address or explain whether to submit the form by mail or electronically.
Common mistakes
- Do not mark in the area labeled “Revenue Use Only.”
- Check only one box in Part 1, and be sure to complete Part 3.
- Complete Part 2 only if you checked box 9c.
- If you check box 9b, include a court certificate issued after death showing your appointment.
- Do not file if you answer “Yes” to line 10b or 10c and are not the personal representative or executor. That person must file for the refund.
- If you answer “No” on line 11, the refund cannot be made until you provide 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?
A surviving spouse claiming a refund based on a joint return should check box 9a.
Do all claimants complete Part 2?
No. Complete Part 2 only if you checked box 9c, for a person other than the surviving spouse described in box 9a or the personal representative described in box 9b.
What does line 11 ask me to agree to?
It asks whether you will pay out the estate’s refund according to the laws of the state where the deceased taxpayer was a legal resident.
Who signs the form?
The person claiming the refund signs and dates Part 3. The declaration states, under penalties of perjury, that the statements are true, correct and complete to the best of that person’s knowledge.