99T: Exempt Organization Business Income Tax Return (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 99T is the 2025 Exempt Organization Business Income Tax Return. It reports unrelated business taxable income attributable to Arizona and calculates tax liability, credits, payments, and any amount due or overpayment.
Who files this form
Arizona Form 99T is for exempt organizations reporting unrelated business taxable income to Arizona. The 2025 form covers calendar year 2025 or a fiscal year beginning in 2025.
The form includes apportionment calculations for multistate organizations. It does not state filing thresholds or detailed rules about which organizations must file.
What you'll need
Have the information needed to complete the form, including:
- The organization's name, address, EIN, telephone number, and date Arizona operations began.
- Unrelated business taxable income, business activities, and activity codes.
- The type of federal return filed, such as Form 990-T.
- Extension payments, estimated tax payments, and applicable payment or overpayment information for an amended return.
Depending on the entries you report, the form also calls for:
- Arizona Form 300 information for tax credit recapture and nonrefundable credits.
- Credit amounts and form numbers for refundable credits from Forms 308, 334, or 349.
- Property, payroll, and sales information for multistate apportionment, limited to unrelated business amounts.
- Arizona Schedule ACA for qualifying air carriers, or Arizona Schedule MSP for qualifying multistate service providers.
How to file
Select the tax period and mark whether this is an original or amended return. Check the extension box if filing under an extension.
Complete the applicable income, tax, payment, and apportionment entries. An officer must sign and date the declaration and enter their title. The form also has a paid preparer section.
Mail the return to:
Arizona Department of Revenue
PO Box 52153
Phoenix, AZ 85072-2153
The supplied form does not provide e-file instructions.
Common mistakes
- Do not mark in the area labeled “Revenue Use Only.”
- Limit Schedule A to unrelated business amounts. Round the Arizona and everywhere amounts to the nearest dollar.
- Qualifying air carriers must use Arizona Schedule ACA. Qualifying multistate service providers must include Arizona Schedule MSP.
- If you check “Sales Factor Only,” complete only Schedule A, Section A3, lines a through f.
- If line 11 is larger than line 18, enter the balance due on line 19 and skip line 20.
- If you include Form 220PTE, check the box on line 22.
Questions people ask
How is the tax on line 6 calculated?
Enter 4.9% of the taxable income attributable to Arizona on line 5, or $50, whichever is greater.
Where do I report an extension payment?
Report an extension payment made with Arizona Form 120/165EXT or online on line 13.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 25 lets you apply part or all of the overpayment on line 24 to 2026 estimated tax. Subtract line 25 from line 24 to determine the refund amount on line 26.
Does the form allow an amended return?
Yes. Mark “Amended” at the top of the form. Line 15 is for payments made with the original return and after it was filed. Line 17 is for overpayments from the original return or later adjustments. Both lines refer to instructions that were not supplied here.