51: Combined or Consolidated Return Affiliation Schedules (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 51 is an affiliation schedule included with Form 120. It lists affiliated corporations filing combined, consolidated, or separate returns, or reports corporations added to or deleted from the affiliated group during the taxable year.
Who files this form
Form 51 lists affiliated corporations that are combined or consolidated in the return or that file separate returns.
- Complete Section 1 only if it was not completed for a previous taxable year.
- Section 2 lists corporations added to the affiliated group during the taxable year.
- Section 3 lists corporations deleted from the affiliated group during the taxable year.
Do not complete Sections 2 or 3 if you complete Section 1.
What you'll need
Have Form 120 and the information requested on Form 51 ready:
- Your name, EIN, address and taxable-year dates.
- Each affiliated company's name, EIN, business activity code and Arizona filer status.
- Each company's filing code: F for consolidated, C for combined or S for separate.
- For Section 1, each company's period from and through.
- For Section 2, the month each company was added and whether it changed its name during the taxable year.
- For Section 3, the month each company was deleted, whether it changed its name during the taxable year and the reason for deletion.
Include additional schedules if more space is needed.
How to file
Include Form(s) 51 immediately following Form 120. Check the “Yes” box on Form 120, line D.
On Form 51, check the box showing which sections you are completing: Section 1 only, Section 2 only, Section 3 only, or Sections 2 and 3.
The supplied form does not provide mailing or e-filing directions or a filing address.
Common mistakes
- Do not complete Section 1 if it was completed for a previous taxable year.
- Do not complete Sections 2 or 3 when you complete Section 1.
- Remember to place Form(s) 51 immediately after Form 120 and check “Yes” on Form 120, line D.
- Check the Arizona Filer box for each affiliated company that is an Arizona filer.
- In Sections 2 and 3, check the Name Change box if the company changed its name during the taxable year.
- Include additional schedules if you need more space.
- Do not mark in the area labeled “Revenue Use Only.”
Questions people ask
Do I complete Section 1 every year?
No. Complete Section 1 only if it was not completed for a previous taxable year.
Can I complete Sections 2 and 3 together?
Yes. The form has a checkbox for completing both Sections 2 and 3. Do not complete either section if you complete Section 1.
What do F, C and S mean?
F means consolidated, C means combined and S means separate.
What if I need more room to list companies?
Include additional schedules.
Where does Form 51 go in my return?
Place Form(s) 51 immediately following Form 120, and check the “Yes” box on Form 120, line D.