INSTRUCTIONS: ARIZONA FIDUCIARY INCOME TAX RETURN (Form 141)

Arizona fiduciaries formerly used a form 141 to pay the income tax from their work for an estate or trust. This form was discontinued in 2002 and a form 141 AZ is now used for this purpose. This article discusses the 2002 version of form 141, which can still be obtained from the website of the Arizona Department of Revenue.

Arizona Fiduciary Income Tax Return 141 Step 1: Enter the name of the estate or trust on line 1.

Arizona Fiduciary Income Tax Return 141 Step 2: Enter the name and title of the fiduciary on line 2.

Arizona Fiduciary Income Tax Return 141 Step 3: Enter the street address of the fiduciary or their rural route on line 3.

Arizona Fiduciary Income Tax Return 141 Step 4: Enter the fiduciary's city, town or post office, state and zip code on line 4.

Arizona Fiduciary Income Tax Return 141 Step 5: Check box 5a if the fiduciary of an estate. Check box 5b if the fiduciary of a trust.

Arizona Fiduciary Income Tax Return 141 Step 6: Enter the decedent's Social Security number and the trust's or estate's federal i.d. number where indicated.

Arizona Fiduciary Income Tax Return 141 Step 7: If filing under a 4 or 6 month extension, indicate this with a check mark.

Arizona Fiduciary Income Tax Return 141 Step 8: Enter your federal taxable income on line 7.

Arizona Fiduciary Income Tax Return 141 Step 9: Complete lines 8 through 10 as instructed to document income additions.

Arizona Fiduciary Income Tax Return 141 Step 10: Complete lines 11 through 12 to document your total income subtractions.

Arizona Fiduciary Income Tax Return 141 Step 11: Complete lines 13 through 23 as instructed to calculate your balance of tax owed.

Arizona Fiduciary Income Tax Return 141 Step 12: Complete lines 24 through 30 as instructed to calculate the balance of payments made.

Arizona Fiduciary Income Tax Return 141 Step 13: Complete lines 31 through 34 as instructed to calculate your adjusted balance owed.

Arizona Fiduciary Income Tax Return 141 Step 14: Answer questions 1 through 8 on the second page.

Arizona Fiduciary Income Tax Return 141 Step 15: Enter your signature and the date at the bottom of the second page.