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Arizona Schedule K-1(NR) Arizona Nonresident and Out-of-State Partner's Share of Income and Deductions
Extracted from PDF file 2023-arizona-165-schedule-k-1nr.pdf, last modified October 2009Schedule K-1(NR) Arizona Nonresident and Out-of-State Partner's Share of Income and Deductions
Arizona Form 165 Schedule K-1(NR) Arizona Nonresident and Out-of-State Partner’s Share of Income and Deductions 2023 All corporate partners must use this schedule. For the calendar year 2023 or fiscal year beginning M M D D 2 0 2 3 and ending M M D D 2 0 Y Y . CHECK ONE: Original Amended Partner’s Tax Identification Number Partnership’s Employer Identification Number (EIN) Partner’s Name Partnership’s Name Partner’s Address – number and street or rural route Partnership’s Address – number and street or rural route Partner’s City, Town or Post Office Partnership’s City, Town or Post Office State ZIP Code State ZIP Code Pass-Through Entity Election: A. Did the partnership make the Pass-Through Entity (PTE) Election? Yes No B. If the partnership made the PTE Election, did this partner consent to that election? Partner’s Percentage of: Yes No Beginning of Year End of Year Profit sharing................................................ % % Loss sharing................................................. % % Ownership of capital..................................... Type of partner (individual, trust, estate, IRA, corporate, or partnership)..................... % % Part 1: Distributive Share Items From federal Form 1065, Schedule K-1 (a) Distributive Share Amount (b) Arizona Apportionment Ratio (c) Arizona Source Income 1 Ordinary income (loss) from trade or business activities..................................................... 2 Net income (loss) from rental real estate activities.... 3 Net income (loss) from other rental activities............ 4 Total: Add lines 1, 2, and 3....................................... 5 Interest...................................................................... 6 Dividends................................................................... 7 Royalties.................................................................... 8 Net short-term capital gain (loss).............................. 9 Net long-term capital gain (loss)................................ 10 Guaranteed payments to partner.............................. 11 Net IRC Section 1231 gain (loss).............................. 12 Other income (loss): include schedule..................... 13 IRC Section 179 expense.......................................... 14 Other deductions: include schedule......................... Part 2: Partner’s Distributive Share of the Adjustment of Partnership Income From federal to Arizona Basis Line 21 Line 16 Line 17 Line 21 Line 20 Line 20 Line 20 Line 22 Line 21 (a) Distributive Share Amount (b) Arizona Apportionment Ratio (c) Arizona Source Income 15 Adjustment of partnership income from federal to Arizona basis from Form 165, page 1, line 6............. NOTE: Corporate partners see Form 120 or Form 120A instructions for information on reporting the amount from line 15. ADOR 10345 (23) Form 140NR Filers: Enter the amount in column (c) on: Form 140NR Filers: Enter the amount in column (c) on: Line 31 or 41 Name of Partnership (as shown on page 1) Part 3 EIN Net Capital Gain (Loss) From Investment in a Qualified Small Business – Information Schedule If the partner’s federal Schedule K-1 (Form 1065) does not include any net capital gain (loss) from investment in a qualified small business as determined by the Arizona Commerce Authority, the partnership is not required to complete Part 3. (a) Distributive Share Amount Pro Rata Share Items 16 Net capital gain (loss) from investment in a qualified small business................................. Part 4 (b) Arizona Apportionment Ratio (c) Arizona Source Income 16 Gain or Loss on Sale of Virtual Currency and Non-Fungible Tokens – Information Schedule To the extent not already excluded from Arizona gross revenue under the Internal Revenue Code, enter the value of virtual currency and non-fungible tokens received at the time of the airdrop. (a) Distributive Share Amount Pro Rata Share Items 17 The value of Virtual Currency and Non-Fungible Tokens received at the time of the airdrop..... Part 5 (b) Arizona Apportionment Ratio (c) Arizona Source Income 17 Gain or Loss on Sale of Virtual Currency and NFT’s Gas Fees and Non-Fungible Tokens Basis – Information Schedule The amount allowed as a subtraction for gas fees not already included in the partnership’s virtual currency or non-fungible tokens basis (a) Distributive Share Amount Pro Rata Share Items 18 Gas fees not included in virtual currency or nonfungible tokens basis...................................... Part 6 (b) Arizona Apportionment Ratio (c) Arizona Source Income 18 Net Capital Gain (Loss) From the Exchange of Legal Tender – Information Schedule If the partner’s federal Schedule K-1 (Form 1065) does not include any net capital gain (loss) from the exchange of legal tender, the partnership is not required to complete Part 6. (a) Distributive Share Amount Pro Rata Share Items 19 Net capital gain (loss) from the exchange of legal tender..................................................... ADOR 10345 (23) (b) Arizona Apportionment Ratio (c) Arizona Source Income 19 AZ Form 165, Schedule K-1(NR) (2023) Page 2 of 3 Name of Partnership (as shown on page 1) Part 7 EIN Net Long-Term Capital Gain (Loss) Subtraction – Information Schedule If the partner’s federal Schedule K-1 (Form 1065) includes capital gain (loss), complete lines 20 through 22. If the partner’s federal Schedule K-1 (Form 1065) does not include any capital gain (loss), the partnership is not required to complete Part 7. (a) Distributive Share Amount Enter the total of the amounts on page 1, line 9, column (a), and line 11, column (a). Pro Rata Share Items From federal Form 1065, Schedule K-1 (b) Arizona Source Income Enter the total of the amounts on page 1, line 9, column (c), and line 11, column (c). (c) Net long-term capital gain (loss) included in column (b) from assets acquired before January 1, 2012 (d) Net long-term capital gain (loss) included in column (b) from assets acquired after December 31, 2011 20 Total net long-term capital gain (loss)............... 20 ADDITIONAL INFORMATION: 21 Net long-term capital gain (loss) from investment in a qualified small business (amount already included in line 20, column (d)).................................................... 21 22 Net long-term capital gain (loss) from the exchange of legal tender (amount already included in line 20, column (d))..................... 22 Part 8 Partner’s Share of the Partnership’s Pass-Through Entity Election If the partner consented to the partnership’s election to be a Pass-Through Entity (PTE), complete Part 8. Otherwise, leave blank. Partner’s Pro Rata Share of PTE Election Partner’s Distributive Share 23 Partner’s pro-rata share of the PTE Tax Credit. • Individuals, enter this amount on Form 355, Part 1, line 1. • Estates and trusts, see the instructions for Form 141AZ, line 19, to claim this credit......................................... 24 Partner’s pro-rata share of the Arizona PTE Taxes paid in 2023 for taxable year 2022. • Individuals that did not make the Small Business Income election, add this amount back on Form 140NR, page 5, line L. • Individuals that made the Small Business Income election, add this amount back on Form 140NR-SBI, line 24. • Estates and trusts, add this amount back on Form 141AZ, Schedule B, line B3................................................ 25 Partner’s pro-rata share of the Arizona PTE Taxes paid in 2023 for taxable year 2023. • Individuals that did not make the Small Business Income election, add this amount back on Form 140NR, page 5, line L. Individuals that made the Small Business Income election, add this amount back on • Form 140NR-SBI, line 24. • Estates and trusts, add this amount back on Form 141AZ, Schedule B, line B3................................................ 26 Partner’s pro-rata share of comparable PTE Taxes from other states paid in 2023 for taxable year 2022. • Individuals that did not make the Small Business Income election, add this amount back on Form 140NR, page 5, line L. • Individuals that made the Small Business Income election, add this amount back on Form 140NR-SBI, line 24. • Estates and trusts, add this amount back on Form 141AZ, Schedule B, line B3............................................... 23 24 25 26 27 Partner’s pro-rata share of comparable PTE Taxes from other states paid in 2023 for taxable year 2023. • • • Individuals that did not make the Small Business Income election, add this amount back on Form 140NR, page 5, line L. Individuals that made the Small Business Income election, add this amount back on Form 140NR-SBI, line 24. Estates and trusts, add this amount back on Form 141AZ, Schedule B, line B3................................................ 27 ADOR 10345 (23) AZ Form 165, Schedule K-1(NR) (2023) Print Form Page 3 of 3
Arizona Form 165 Schedule K-1(NR)
More about the Arizona 165 Schedule K-1(NR) Corporate Income Tax Nonresident TY 2023
We last updated the Schedule K-1(NR) Arizona Nonresident and Out-of-State Partner's Share of Income and Deductions in February 2024, so this is the latest version of 165 Schedule K-1(NR), fully updated for tax year 2023. You can download or print current or past-year PDFs of 165 Schedule K-1(NR) directly from TaxFormFinder. You can print other Arizona tax forms here.
Related Arizona Corporate Income Tax Forms:
TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Arizona 165 Schedule K-1(NR).
| Form Code | Form Name |
|---|---|
| 165 Schedule K-1 | Schedule K-1 Resident Partner's Share of Adjustment to Partnership Income |
View all 96 Arizona Income Tax Forms
Form Sources:
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona 165 Schedule K-1(NR) from the Department of Revenue in February 2024.
165 Schedule K-1(NR) is an Arizona Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Arizona 165 Schedule K-1(NR)
We have a total of ten past-year versions of 165 Schedule K-1(NR) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2022 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2021 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2020 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2016 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2015 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2014 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2013 165 Schedule K-1(NR)
Arizona Form 165 Schedule K-1(NR)
2011 165 Schedule K-1(NR)
Arizona Form 165 Sch. K-1(NR)
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