INSTRUCTIONS: ARIZONA EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (Form 99T)

Arizona exempt organizations use a form 99T to pay business income tax on unrelated trade or business activities. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Exempt Organization Business Income Tax Return 99T Step 1: Indicate whether you are filing for the calendar year printed on the form or a fiscal year with a check mark. If filing for a fiscal year, enter its beginning and ending dates.

Arizona Exempt Organization Business Income Tax Return 99T Step 2: Indicate with a check mark whether you are filing an original or amended return.

Arizona Exempt Organization Business Income Tax Return 99T Step 3: Enter your business name, street address, city or town, state, zip code, business telephone number, employer identification number and Arizona transaction privilege tax number.

Arizona Exempt Organization Business Income Tax Return 99T Step 4: Check the boxes where indicated if filing a first return, or one documenting a name change or address change.

Arizona Exempt Organization Business Income Tax Return 99T Step 5: Enter the date on which Arizona operations began on line A, the nature of unrelated trade or business activities on line B and the unrelated business activity codes on line C.

Arizona Exempt Organization Business Income Tax Return 99T Step 6: Answer the questions on lines D through F by checking the applicable statements.

Arizona Exempt Organization Business Income Tax Return 99T Step 7: Complete lines 1 through 3 as instructed to determine your taxable income attributable to Arizona. Multistate organizations will need to first complete Schedule A on the second page to calculate their apportionment ratio, which should be entered on line 2 of the first page.

Arizona Exempt Organization Business Income Tax Return 99T Step 8: Complete lines 4 through 7 as instructed to compute your Arizona tax liability.

Arizona Exempt Organization Business Income Tax Return 99T Step 9: Complete lines 8 through 13 to compute total tax payments already made.

Arizona Exempt Organization Business Income Tax Return 99T Step 10: Complete lines 14 through 22 to determine your adjusted tax balance due or refund owed.

Arizona Exempt Organization Business Income Tax Return 99T Step 11: An officer should sign and date the second page, as well as providing their title.