131: 2024 (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 131 is used to claim a tax refund on behalf of a deceased taxpayer. It records information about the deceased taxpayer, the person claiming the refund, their relationship, and any personal representative appointed for the estate.
Who files this form
Arizona Form 131 is used to claim a refund on behalf of a deceased taxpayer. The 2024 form applies to refunds for Forms 140, 140A, 140EZ, 140NR, 140PY and 140X.
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 Part 2 shows that a personal representative has been or will be appointed, and you are not the personal representative or executor, 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 or fiscal year ending for which the refund is claimed.
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 state law entitles you to receive the refund.
Common mistakes
- Print or type your entries. Do not mark in the area reserved for revenue use.
- Check only one box in Part 1, and be sure to complete Part 3, including your signature and date.
- Complete Part 2 only if you checked box 9c.
- If you check box 9b, include the required court certificate issued after death.
- Do not file if you answer “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, the 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 returns can this form be used with?
Form 131 lists Arizona Forms 140, 140A, 140EZ, 140NR, 140PY and 140X.
Which box applies to a surviving spouse claiming a joint-return refund?
Check box 9a. Part 1 says to check only one box and complete Part 3.
When do I need to complete Part 2?
Complete Part 2 only if you checked box 9c as someone other than the surviving spouse described in box 9a or the personal representative described in box 9b.
Does a will alone prevent me from claiming the refund?
Part 2 asks whether the deceased taxpayer left a will. Its direction not to file applies if a personal representative has been or will be appointed and you are not the personal representative or executor.
Who signs Form 131?
The person claiming the refund signs and dates Part 3, declaring under penalties of perjury that the statements are true, correct and complete to the best of their knowledge.