165PA-X: Amendment to Arizona Form 165PA (2025)

Who files this form

Arizona Form 165PA-X is only for partnerships amending a previously filed Arizona Form 165PA.

In Part 1, indicate whether the partnership paid the tax on the original Form 165PA or passed the Arizona partnership adjustment through to its partners.

What you'll need

• Include the partnership’s notice of federal imputed underpayment assessment with the return.
• Have the original Form 165PA filing date available for Part 1.
• For Part 3, have the amount of tax previously paid by the partnership.
• For Part 4, have the net Arizona partnership adjustment from Part 2, line 5 of the original Form 165PA or a previously filed Form 165PA-X.
• Use the business activity code from federal Form 1065 and provide the partnership’s EIN, address and business telephone number.

How to file

1. Select calendar year 2025 or enter the fiscal-year dates beginning in 2025. Complete the partnership’s identifying information and Part 1.
2. Calculate the amended Arizona partnership adjustment in Part 2.
3. Complete Part 3 if box A1 is checked because the partnership paid the previous tax. Complete Part 4 if box A2 is checked because the previous adjustment was passed through to partners.
4. Complete the amended tax summary in Part 5 and explain the changes in Part 6.
5. 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.

Mail the return to:

Arizona Department of Revenue

PO Box 52153

Phoenix, AZ 85072-2153

Make any check payable to Arizona Department of Revenue.

Common mistakes

• Do not include changes to federal credits on Part 2, line 1.
• Do not mark the area labeled “Revenue Use Only.”
• Do not forget to include the partnership’s notice of federal imputed underpayment assessment.
• Follow the special rule for a negative Part 2, line 5 amount when completing Part 3: enter zero on line 6, skip to line 12 and enter zero, and report the Part 2, line 5 amount to the partners.
• If the difference on Part 4, line 19 is negative, enter zero on line 19, report the line 17 amount to partners on amended Form 165PA Schedules K-1 or K-1(NR), and enter zero on line 26 and Part 5, line 28.

Questions people ask

Can I use this form to file an original Arizona Form 165PA?

No. Form 165PA-X is only for partnerships amending a previously filed Arizona Form 165PA.

Which part do I complete if the partnership paid the original tax?

Check box A1 in Part 1 and complete Part 3. If the original adjustment was passed through to partners instead, check box A2 and complete Part 4.

What tax rate does the form use?

The 2025 form uses a 4.5% rate on Part 3, line 13 and Part 4, line 26.

Where do I report a refund or an amount due?

Report the refund from Part 3, line 15 on Part 5, line 27. Report tax due on line 28, interest owed on line 29, and the total due on line 30.

Who signs the return?

A partner signs the declaration and provides the date, title and printed name. The declaration covers the return and its accompanying schedules and statements.

Official sources

• https://azdor.gov/forms