51: Combined or Consolidated Return Affiliation Schedules (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 51 is an affiliation schedule filed with Arizona Form 120. It reports affiliated corporations, corporations added to or removed from the affiliated group during the taxable year, and related companies not included in the group.
Who files this form
The form says to complete Form 51 for each year the corporation files Arizona Form 120. Complete Section 1 for each taxable year.
Complete the other sections as applicable:
- Section 2: Corporations added to the affiliated group during the taxable year.
- Section 3: Corporations removed from the affiliated group during the taxable year.
- Section 4: Related companies not included in the affiliated group for the taxable year.
What you'll need
Have Arizona Form 120 and the information requested on Form 51 ready:
- The corporation’s name, EIN, address, tax-year dates, and Arizona filing method.
- Affiliated company names, EINs, Arizona filer status, filing-method codes, reporting periods, and business activity codes.
- For companies added or removed: the month added or removed and whether the company changed its name during the taxable year. Section 3 also asks for reasons for removal.
- For related companies outside the affiliated group: ownership percentages and the other company details requested in Section 4.
Include additional schedules if you need more space.
How to file
Include Form 51 behind Arizona Form 120. Check the “Yes” box on Form 120, line D.
On Form 51, select the Arizona filing method in item A and check the boxes in item B for the sections you are completing.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Do not mark the area labeled “REVENUE USE ONLY.”
- Remember to complete Form 51 each year the corporation files Arizona Form 120 and place it behind Form 120.
- Do not forget to check “Yes” on Form 120, line D.
- Check the Arizona Filer box when the listed company 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 when more space is needed.
Questions people ask
What do the F, C, and S codes mean?
F means consolidated, C means combined, and S means separate.
Which section must be completed every year?
Complete Section 1, Listing of Affiliated Corporations, for each taxable year.
Where do I report companies that joined or left the group?
Use Section 2 for corporations added during the taxable year and Section 3 for corporations removed. Enter the month of the change. Section 3 also asks for reasons for removal.
Where do I list related companies outside the affiliated group?
Use Section 4 for related companies not included in the affiliated group for the taxable year. This section includes an ownership percentage field.
What if there is not enough room?
Include additional schedules if you need more space.