INSTRUCTIONS: ARIZONA NONRESIDENT AND OUT-OF-STATE PARTNER'S SHARE OF INCOME AND DEDUCTIONS (Form 165 Schedule K-1(NR))

To document a nonresident or out-of-state partner's share of income and deductions from an Arizona partnership, a schedule K-1(NR) is filed along with form 165. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 1: Indicate whether this is an original or amended return with a check mark.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 2: Indicate whether you are filing for the calendar year listed on the form or a fiscal year basis. If the latter, give your beginning and ending dates.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 3: Enter the partner's identifying number in the first box.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 4: Enter the partner's employer identification number in the second box.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 5: Enter the partner's name, address and zip code in the third box.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 6: Enter the partnership's name, address and zip code in the fourth box.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 7: On the first line of the table below, enter the partner's percentage of profit sharing.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 8: On the second line of the table, enter the partner's percentage of loss sharing.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 9: On the third line of the table, enter the partner's percentage of ownership of capital.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 10: Enter the type of partner.

Arizona Nonresident And Out-Of-State Partner's Share Of Income And Deductions 165 Schedule K-1(NR) Step 11: Complete the tables in Part I and Part II as instructed on the second page of the document.