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Arizona Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Extracted from PDF file 2023-arizona-form-122.pdf, last modified October 2009Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Arizona Form 122 Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return 2023 Please type or print. Include with your return. 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 . For the first taxable year a consolidated return is filed, this form must be completed by each subsidiary and included with the return. Name Employer Identification Number (EIN) Address – Number and street or PO Box City, Town or Post Office State Name of Common Parent Corporation ZIP Code Employer Identification Number (EIN) The subsidiary corporation named above authorizes its common parent corporation to include it in a consolidated return for the taxable year indicated. The authorization also applies to each succeeding taxable year, unless the department consents to a change of filing method. Signature Declaration Under penalties of perjury, I declare that the subsidiary named above has authorized me to sign this form on its behalf, that I have examined this form and the information contained herein, and to the best of my knowledge and belief, it is correct and complete. Please Sign SIGNATURE OF CORPORATE OFFICER DATE TITLE Here PRINTED NAME OF CORPORATE OFFICER PHONE NUMBER (with area code) Print General Instructions Purpose of Form The common parent of an affiliated group that files a federal consolidated return may elect to file an Arizona consolidated return. • The election by the common parent is effective only if it is accompanied by written consents to the election signed by each of the members of the affiliated group. • Each subsidiary corporation in the federal consolidated group uses this form to consent to the election made by the common parent. How to Make an Election to File an Arizona Consolidated Return • Complete a separate Form 122 for each subsidiary included in the federal affiliated group for the taxable year for which the election is made. • The Form 122 for each subsidiary must be signed by a current officer of that subsidiary. • File all of the completed Form(s) 122 (for each subsidiary included in the federal affiliated group) AND the tax return by the due date, including extensions, for filing the original return. • The consent form must be signed by a current officer of each subsidiary in the affiliated group. • The election must be made by the common parent on or before the due date, including any extensions, for filing the original return (Form 120). • The completed Form(s) 122 must be included with Form 120 filed with the department for the first taxable year a consolidated return is filed. ADOR 10147 (23) NOTE: Refer to A.R.S. § 43‑947 and Form 120 instructions for further information regarding the election to file an Arizona consolidated return.
Arizona Form 122
More about the Arizona Form 122 Corporate Income Tax Tax Return TY 2023
This form must be included in a Consolidated Income Tax Return
We last updated the Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return in February 2024, so this is the latest version of Form 122, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 122 directly from TaxFormFinder. You can print other Arizona tax forms here.
Other Arizona Corporate Income Tax Forms:
TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Schedule ACA | Schedule ACA - Air Carrier Apportionment |
| Form 120S | Arizona S Corporation Income Tax Return |
| Form 165 | Arizona Partnership Income Tax Return |
| Form 141AZ | Arizona Fiduciary Income Tax Return |
| 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 Form 122 from the Department of Revenue in February 2024.
Form 122 is an Arizona Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
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 Form 122
We have a total of twelve past-year versions of Form 122 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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