165PA-X: Amendment to Arizona Form 165PA (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 165PA-X is used only by partnerships to amend a previously filed Arizona Form 165PA. It reports amended Arizona partnership adjustments, any resulting refund or tax and interest due, and an explanation of the changes.
Who files this form
Arizona Form 165PA-X is only for partnerships amending a previously filed Arizona Form 165PA. The 2024 version covers calendar year 2024 or a fiscal year beginning in 2024.
The form covers amendments whether the partnership originally paid the tax or passed the Arizona partnership adjustment through to its partners.
What you'll need
- Required attachment: Include the partnership’s notice of federal imputed underpayment assessment with the return.
- Previously filed return information: Have the original Form 165PA filing date, whether the partnership paid the tax or passed the adjustment through to partners, and the tax previously paid, if applicable. Part 4 also asks for the adjustment from the original Form 165PA or previously filed Form 165PA-X.
- Partnership details: Gather the name, address, telephone number, EIN, and business activity code from federal Form 1065.
- Adjustment information: Have the amended federal adjustment, related Arizona additions and subtractions, and any applicable allocation and apportionment information.
How to file
- Enter the tax year and partnership details. In Part 1, check A1 if the partnership originally paid the tax or A2 if the adjustment was passed through to partners. Enter the original Form 165PA filing date.
- Calculate the amended Arizona partnership adjustment in Part 2. Complete Part 3 if A1 is checked or Part 4 if A2 is checked.
- Complete the refund or tax due summary in Part 5, including interest owed. The form refers to instructions for calculating interest.
- Explain the changes in Part 6. Have a partner sign and date the certification and provide their printed name and title.
- Include the partnership’s notice of federal imputed underpayment assessment. Make any check payable to Arizona Department of Revenue.
Mail the return to:
Arizona Department of Revenue
PO Box 52153
Phoenix, AZ 85072-2153
Common mistakes
- Do not use this form for anything other than a partnership’s amendment to a previously filed Arizona Form 165PA.
- Do not include changes to federal credits on Part 2, line 1.
- Complete Part 3 only if box A1 is checked, or Part 4 if box A2 is checked.
- Do not overlook the negative-amount directions. In Part 3, if Part 2, line 5 is negative, enter zero on lines 6 and 12 and report the Part 2, line 5 amount to partners. In Part 4, if the line 19 difference is negative, enter zero on lines 19 and 26 and Part 5, line 28, and report line 17 to partners on an amended Form 165PA, Schedule K-1 or Schedule K-1(NR).
- Include the required notice of federal imputed underpayment assessment.
- Do not mark the area labeled “Revenue Use Only.”
Questions people ask
Which part do I complete if the partnership originally paid the tax?
Check box A1 and complete Part 3.
Which part do I complete if the original adjustment was passed through to partners?
Check box A2 and complete Part 4.
What tax rate is printed on the form?
The form uses 4.5% on Part 3, line 13 and Part 4, line 26.
Where do I report a refund to the partnership?
If tax previously paid on Part 3, line 14 exceeds the amended tax on line 13, enter the difference on line 15 and carry it to Part 5, line 27.
Who signs the return?
A partner signs the certification and provides the date, title, and printed name. The form also has a separate paid preparer section.