140NR-SBI: Business Income Tax Return (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 140NR-SBI is the 2025 Small Business Income Tax Return for Arizona nonresidents. It reports Arizona-source small business income, related additions and subtractions, tax, credits, payments, and any refund or amount owed.
Who files this form
Form 140NR-SBI is the Small Business Income Tax Return for Arizona Nonresidents. The 2025 form reports small business income, including Arizona-source amounts from specified federal schedules.
The supplied form does not state who is required to file or give filing thresholds.
What you'll need
Depending on the income, adjustments and credits you report, the form references:
- Federal Schedules B, C, D, E and F, and federal Form 4797 for income entries. For Schedule C income, it also asks for your NAICS code.
- Arizona Form 141AZ Schedule K-1(NR) for fiduciary adjustments.
- Form 301-SBI for nonrefundable credits and credit recapture.
- Form 204-SBI for your 2025 Arizona extension payment.
- Forms 308-I, 334 and 349 for refundable credits.
- Form 221-SBI for an estimated payment penalty.
- Form 203 if claiming Injured Spouse Protection.
Place any required federal and Arizona schedules or other documents after Form 140NR-SBI.
How to file
Sign and date the return in the signature area.
If sending a payment, include it with Form 140NR-SBI and mail to:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
Make your check payable to Arizona Department of Revenue. Write your SSN and “140NR-SBI” on the payment.
If expecting a refund, owing no tax, or owing tax but not sending a payment, mail to:
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
Place required supporting documents after the form. Do not staple any items to the return.
Common mistakes
- Using a different filing status. Your filing status must match Form 140, 140NR or 140PY.
- Stapling the return. The form says not to staple any items to it.
- Marking the reserved area. Do not mark the area labeled “REVENUE USE ONLY.”
- Leaving payment identification off your check. Write your SSN and “140NR-SBI” on the payment.
- Missing the extension checkbox. Check box 82F if filing under extension.
Questions people ask
What tax rate does the 2025 form use?
Line 52 multiplies Arizona small business taxable income on line 51 by 2.5% (.025).
What if my Arizona small business taxable income is negative?
Line 51 says to enter zero if subtracting lines 32 through 50 from line 27 gives a result below zero.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 63 lets you enter the amount of your overpayment to apply to 2026 estimated tax.
Can I request direct deposit of my refund?
The form has a direct deposit area for a checking or savings account, with spaces for routing and account numbers. It says to check box 67A if the deposit will ultimately be placed in a foreign account.