INSTRUCTIONS: ARIZONA AIR CARRIER APPOINTMENT SCHEDULE ACA All taxpayers engaging in air commerce as a qualifying air carrier are required to use an alternate apportionment method to apportion its business income within the state of Arizona. This is done using a Schedule ACA form, which can be found on the website of the Arizona Department of Revenue. Arizona Air Carrier Appointment Schedule ACA Step 1: The example form discussed in this article is for tax year 2010. If you are not filing for the tax year listed at the top of the form, enter the beginning and ending dates of the fiscal year for which you are filing. Arizona Air Carrier Appointment Schedule ACA Step 2: Enter your name as shown on your form 99T, 120, 120S, 120X or 165 where indicated. Arizona Air Carrier Appointment Schedule ACA Step 3: Enter your employer identification number where indicated. Arizona Air Carrier Appointment Schedule ACA Step 4: On line 1, you are required to enter the number of revenue aircraft miles flown within Arizona for flights beginning or ending in Arizona. "Revenue aircraft miles flown" is defined within the U.S. Department of Transportation uniform system of accounts and reports for large certified air carriers as the number of aircraft miles flown in revenue service. "Aircraft miles flown" means the miles actually traveled from one airport to another regardless of whether or not they were executed in accordance with a scheduled pattern. Arizona Air Carrier Appointment Schedule ACA Step 5: On line 2, you are required to enter the total revenue aircraft miles flown everywhere. Note that when calculating "aircraft miles flown," an operation to a flag stop is considered to be a completed stage even if no actual landing is performed. Should interairport distances not be applicable to your calculations, aircraft miles flown are calculated by multiplying the aircraft's normal cruising speed by the number of hours spent airborne. Arizona Air Carrier Appointment Schedule ACA Step 6: Divide line 1 by line 2 and enter the result on line 3. This is your Arizona apportionment ratio. Transfer the result to form 99T, page 1, line 2; form 120, page 1, line 9; or form 120S, page 1, line 7 and form 120S, Schedule K-1 (NR); or form 120X, page 1, line 9, or form 165, Schedule K-1 (NR) as applicable.