141AZ: Arizona Fiduciary Income Tax Return (2024)

What you'll need

Have the information requested on the return ready:

• The estate or trust name and EIN, plus the fiduciary’s name, title, address, and daytime phone number. The form directs grantor trusts to the instructions for EIN guidance.
• Federal taxable income, fiduciary adjustments, capital gains and losses, and applicable tax credits.
• Arizona estimated tax payments, extension payments, and Arizona income tax withheld. For an amended return, also have prior payment and refund amounts.
• Beneficiaries’ shares of federal distributable net income for Schedule C.
• The date of the decedent’s death or the date the trust was established, and the tax history and accounting method requested in Schedule E.

Include these additional items when applicable:

• The federal computation for Electing Small Business Trust income reported on line 12a.
• An additional Schedule C schedule if there are more than 10 beneficiaries.
• A detailed report if the federal government made an additional income tax assessment on the estate in the last four years.

How to file

Select the calendar year 2024 box or enter the fiscal year beginning in 2024 and its ending date. Complete the applicable return lines and schedules, then sign and date the return. Check box 82E if filing under extension.

The form gives these mailing directions for both original and amended returns:

If sending a payment:

Arizona Department of Revenue

PO Box 52016

Phoenix, AZ 85072-2016

Include the payment with Form 141AZ. Make the check payable to Arizona Department of Revenue, and include your EIN and tax year on the payment.

If expecting a refund, owing no tax, or owing tax but not sending a payment:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Common mistakes

• Do not staple any items to the return or mark the area labeled for revenue use only.
• Choose only one resident or nonresident estate or trust box, and only one classification box from A through H.
• Do not enter a negative sign or parentheses for the negative fiduciary adjustment on line 10b.
• Do not complete Schedule A for an Arizona resident estate or trust.
• Do not complete Schedule D if all beneficiaries are Arizona residents.
• Check box 31A if a direct deposit will ultimately be placed in a foreign account.
• If the grantor died before the return was filed, check the box in E7 and do not complete E7.
• Request any income tax certificate separately. Do not include the request with Form 141AZ.

Questions people ask

Who completes Schedule A?

Only nonresident estates and nonresident trusts complete Schedule A, the source income schedule. Arizona resident estates and trusts should not complete it.

When is Schedule D needed?

Complete Schedule D only if the estate or trust has nonresident beneficiaries. Use its information to complete Form 141AZ Schedule K-1(NR).

How is the Arizona fiduciary adjustment divided?

Schedule C allocates the adjustment among beneficiaries and the fiduciary in proportion to their shares of federal distributable net income.

Can a refund be applied to next year’s estimated tax?

Yes. On the 2024 return, line 30 lets you enter the amount of the refund on line 29 to apply to 2025 estimated tax.

Does an estate in probate need an income tax certificate?

The form says the fiduciary may have to obtain a certificate from the department showing that no income tax is due. It directs filers to page 3 of the instructions for details and says to request the certificate separately from Form 141AZ.

Official sources

• https://azdor.gov/forms