A.R.S. § 43-306: Partnership Tax Return
Partnership returns
Does a partnership have to file an Arizona tax return?
In Arizona, except for two narrow exceptions, every partnership must file a return each year stating its taxable income as computed under the federal partnership tax rules with Arizona's own required adjustments, including the name, address, and distributive share of each individual entitled to share in the income, whether resident or nonresident. An out-of-state partnership temporarily in Arizona only for declared-disaster recovery work, or a partnership with no Arizona income, deductions, or credits for the year, does not have to file a return.
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Full statute text
Official text last checked against azleg.gov:
43-306. Partnership returns
A. Except as provided in subsections B and C of this section, every partnership shall make a return for each taxable year, stating the taxable income computed in accordance with subtitle A, chapter 1, subchapter K of the internal revenue code and any adjustments required pursuant to chapter 14 of this title. The return shall include the names and addresses of the individuals, whether residents or nonresidents, who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual. The allocation and apportionment of income of a partnership that has nonresident partners shall be made pursuant to chapter 11, article 4 of this title. The return shall contain or be verified by a written declaration that it is made under the penalties of perjury and signed by one of the partners.
B. An out-of-state partnership that is temporarily in this state and whose only income in this state is from performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not required to file a partnership return in this state.
C. A partnership that has no Arizona income, deductions or credits for a taxable year is not required to file a partnership return for that year.
Drafted by AI from the official text and checked sentence by sentence against azleg.gov. ClearStatute is run by David Bartlett, who is not an attorney. Legal information, not legal advice — consult a licensed attorney for your situation.