141AZ: 141AZ Arizona Fiduciary Income Tax Return (2025)

Who files this form

Form 141AZ is Arizona’s fiduciary income tax return for resident and nonresident estates and trusts. The form includes categories for decedent’s estates, bankruptcy estates, grantor trusts, simple trusts, complex trusts, charitable remainder trusts, and qualified funeral trusts.

The provided form does not state the income thresholds or other rules that determine whether an estate or trust must file.

What you'll need

Have the information requested on the form ready:

• The estate or trust’s name and EIN. For grantor trusts, the form refers to instructions for the EIN field.
• The fiduciary’s name, title, address, and daytime phone number.
• Federal taxable income, fiduciary adjustments, capital gains or losses, credits, and Arizona tax payments and withholding.
• Beneficiaries’ shares of federal distributable net income for Schedule C.
• The date of the decedent’s death or the date the trust was established, plus the information requested in Schedule E.
• Bank routing and account numbers if requesting direct deposit.

Include these supporting 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 assessment on the estate’s income in the last four years, as asked in Schedule E6.

How to file

Complete the applicable parts of the return, then sign and date it. The form gives these mailing instructions for both original and amended returns.

If sending a payment: Mail the return and payment to:

Arizona Department of Revenue

PO Box 52016

Phoenix, AZ 85072-2016

Make the check payable to Arizona Department of Revenue. Include your EIN and tax year on the payment.

If expecting a refund, owing no tax, or owing tax but not sending a payment: Mail the return to:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Common mistakes

• Do not staple items to the return or mark the revenue-use-only area.
• Check only one resident/nonresident estate or trust box, and only one classification box from A through H.
• Do not enter a negative sign or parentheses on line 10b.
• Complete Schedule A only for a nonresident estate or trust. Resident estates and trusts should not complete it.
• Complete Schedule D only if the estate or trust has nonresident beneficiaries.
• Check box 82E if filing under an extension.
• Check box 31A if a direct-deposit refund will ultimately be placed in a foreign account.
• Request any income tax certificate separately. Do not include the request with Form 141AZ.

Questions people ask

What tax rate does the 2025 form use?

Line 17 instructs you to multiply Arizona taxable income on line 16 by 2.5% (.025).

How is the fiduciary adjustment divided?

Schedule C allocates the Arizona fiduciary adjustment among the 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. Line 30 lets you enter the amount of your refund to apply to your 2026 estimated tax.

What if the estate is being probated?

The form says the fiduciary may need a certificate from the department showing that no income tax is due. Request this certificate separately, not with Form 141AZ.

Official sources

• https://azdor.gov/forms