140PY-SBI: Small Business Income Tax Return (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 140PY-SBI is the 2025 Small Business Income Tax Return for Arizona part-year residents. It reports small business income, related additions and subtractions, tax credits and payments to calculate tax due or an overpayment.
Who files this form
Form 140PY-SBI is the 2025 Small Business Income Tax Return for Arizona part-year residents. The form does not state filing thresholds or explain when filing is required.
Your filing status must be the same as on Form 140, 140NR or 140PY.
What you'll need
Have the information and documents that apply to your return:
- Your name, Social Security number, current home address and daytime phone number. The form also requests your spouse’s name and Social Security number for married filing jointly or separately.
- Federal Schedules B, C, D, E and F, and Form 4797, for the income entries that apply. Line 5b asks for the NAICS code shown on Schedule C.
- Arizona Form 141AZ Schedule K-1 and/or Schedule K-1(NR), if reporting fiduciary adjustments.
- Form 301-SBI, if reporting nonrefundable credits or tax from credit recapture.
- Your 2025 Arizona estimated tax payment amounts and extension payment amount from Form 204-SBI.
- Forms 308-I, 334 or 349, if claiming the refundable credits listed on line 61.
- Form 221-SBI, if reporting an estimated payment penalty.
- Your bank routing number, account number and account type if requesting direct deposit.
Place any required federal and Arizona schedules or other documents after Form 140PY-SBI.
How to file
Complete the income, adjustment, tax, payment and refund or amount-owed entries that apply. Sign and date the return in the signature area, which also includes spaces for a spouse and paid preparer.
If sending a payment, include it with Form 140PY-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 Social Security number and “140PY-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
The supplied form does not provide e-filing directions.
Common mistakes
- Do not mark the area labeled “Revenue Use Only.”
- Do not use a filing status different from the one on Form 140, 140NR or 140PY.
- Do not staple any items to the return. Place required schedules and other documents after Form 140PY-SBI.
- Check box 82F if filing under an extension.
- Remember to sign the return.
- If sending a payment, write your Social Security number and “140PY-SBI” on it and include it with the return.
- Check box 69A if your direct deposit will ultimately be placed in a foreign account.
Questions people ask
How is the small business income tax calculated?
For 2025, line 54 multiplies Arizona small business taxable income on line 53 by 2.5% (.025). Credit recapture and nonrefundable credits are handled on the following lines.
What if my small business taxable income calculation is negative?
Line 53 says to subtract lines 33 through 52 from line 28. If the result is less than zero, enter zero.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 65 lets you enter the amount of your 2025 overpayment on line 64 that you want applied to 2026 estimated tax.
Can I request direct deposit of my refund?
Yes. The form has spaces for your routing and account numbers and asks you to select checking or savings. Check box 69A if the deposit will ultimately be placed in a foreign account.