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Arizona Small Business Income Tax Return (Nonresident, 140NR-SBI)
Extracted from PDF file 2023-arizona-form-140nr-sbi.pdf, last modified September 2021Small Business Income Tax Return (Nonresident, 140NR-SBI)
DO NOT STAPLE ANY ITEMS TO THE RETURN. 140NR-SBI 82F Check box 82F if filing under extension Your First Name and Middle Initial OR FISCAL YEAR BEGINNING M M D Last Name D 2 0 2 3 1 Apt. No. City, Town or Post Office State Small Business Income Additions Related to Small Business Income ZIP Code If you are claiming Injured Spouse 4 Federal Schedule B (from Arizona sources only)......................... 4 5a Federal Schedule C (from Arizona sources only)......................... 5a 5b Enter your NAICS code shown on Schedule C: 6 Portion of Federal Schedule D. See instructions for amount............ Enter the Arizona source amount from each part........... 6 7a . 66F Your Social Security Number Spouse’s Social Security No. 95. Filing Status. Must be the same as Form 140, 140NR or 140PY 95a Married filing joint return 95c Head of Household 95b Married filing separate return 95d Single Protection (Form 203) check 3a 7a Federal Schedule E. MM D D 2 0 Y Y Daytime Phone (with area code) 94 2 3 2023 Enter your SSN(s). Spouse’s First Name and Middle Initial (if box 95a or 95b checked) Last Name Current Home Address - number and street, rural route FOR CALENDAR YEAR AND ENDING 1 Subtractions Related to Small Business Income. cont. on page 2 Place any required federal and AZ schedules or other documents after Form 140NR-SBI. Small Business Income Tax Return for Arizona Nonresidents Arizona Form 00 00 REVENUE USE ONLY. DO NOT MARK IN THIS AREA. 88 00 00 7b Rental, Real Estate, Royalties ____________.00 7e REMICS ________________.00 7c Partnerships/S Corporations _____________.00 7f Farm Rental______________.00 7d Estates/Trusts ______________.00 8 Federal Schedule F (from Arizona sources only)......................... 9 Federal Form 4797. Amounts from AZ sources not included on line 6.......... 8 9 00 00 81 PM 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Total Small Business income: Add lines 4, 5a, 6, 7a, 8 and 9. Enter the total...................................................... Fiduciary Adjustment (positive) from Arizona Form 141AZ Schedule K-1(NR)........................................................... Partnership Income Adjustment. See instructions......................................................................................................... Total federal depreciation included in Arizona gross income...................................................................................... Net capital loss from the exchange of one kind of legal tender for another kind of legal tender................................. Claim of Right adjustment for amounts repaid in 2023............................................................................................... Claim of Right adjustment for amounts repaid in prior taxable years......................................................................... Agricultural Water Conservation expenses related to the tax credit claimed on Arizona Form 312........................... 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Motion Picture Production Costs. See instructions.................................................................................................. Subtotal: Add lines 10 through 26. Enter the total.................................................................................................. Total net capital gain or (loss). See instructions...................................................................... 28 Total net short-term capital gain or (loss). See instructions..................................................... 29 Total net long-term capital gain or (loss). See instructions....................................................... 30 Net long-term capital gain from assets acquired after December 31, 2011. See instructions.. 31 Multiply line 31 by 25% (.25) and enter the result. See instructions............................................................................ Fiduciary Adjustment (negative) from Arizona Form 141AZ Schedule K-1(NR)......................................................... Net capital gain derived from investment in qualified small business......................................................................... Net capital gain from the exchange of one kind of legal tender for another kind of legal tender................................ Recalculated Arizona depreciation............................................................................................................................. Partnership Income adjustment. See instructions......................................................................................................... Interest on U.S. obligations such as U.S. savings bonds and treasury bills............................................................... Net operating loss adjustment from tax years 2008 and 2009. See instructions.......................................................... Basis adjustment for property sold or otherwise disposed of during the tax year....................................................... Claim of Right Adjustment for amounts repaid in prior years...................................................................................... 80 RCVD 10 11 12 13 14 15 16 17 Addition to S Corporation income for expenses due to claiming a pass-through credit on Arizona Form 312...................... 18 Depreciation or amortization related to tax credits claimed on Arizona Form 315 and 325. See instructions.......... 19 Basis adjustment for property claimed as a credit on AZ Forms 315 and 325 that was sold or disposed of during the tax year........ 20 Basis adjustment for property claimed as a credit on AZ Form 338 that was sold or disposed of during the tax year.......... 21 Adjustment for Net Operating Loss due to Claim of Right......................................................................................... 22 Americans with Disabilities Act - Access Expenditures.............................................................................................. 23 Entity-Level Income Tax payment. See instructions..................................................................................................... 24 Sole Proprietorship loss of an AZ Nonprofit Medical Marijuana Dispensary included in Schedule C. See instructions......................................................................................................................................................... 25 26 27 00 00 00 00 32 33 34 35 36 37 38 39 40 41 42 Sole Proprietorship income of an AZ Nonprofit Medical Marijuana Dispensary included in Schedule C.................... 42 43 Sole Proprietorship - AZ Marijuana Establishment, Testing Facilities and for-profit dual licensees - enter the ordinary and necessary business expenses related to the sales of recreational use products from Schedule DFE. See instructions............................................................................................................................................................. 43 44 S Corporation shareholders of an AZ Marijuana Establishment, Testing Facilities and for-profit dual licensees: enter the amount of your pro-rata share of expenses related to the sales of recreational products from Schedule K-1(NR), line 20.......................................................................................................................................................... 44 ADOR 11408 (23) AZ Form 140NR-SBI (2023) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Page 1 of 2 Your Name (as shown on page 1) Your Social Security Number 56 Balance of Tax: Subtract line 55 from line 54. If line 55 is greater than line 54, enter zero “0”.................................. 56 57 58 59 60 61 62 63 64 65 66 67 57c 58 59 60 61 62 63 64 65 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 67 00 Make check payable to Arizona Department of Revenue; write your SSN and “140NR-SBI” on payment; and include it with your return......................................................................................... 68 00 45 Amount of wages or salaries paid or incurred during the tax year and used to claim certain federal tax credits........... 45 Subtractions continues 46 Exploration expenses deferred before January 1, 1990................................................................................................. 46 Balance of Tax 47 Americans with Disabilities Act - Expenditure expenses................................................................................................ 47 48 49 Virtual Currency and Non-Fungible Tokens. See instructions...................................................................................... 49 50 Gas Fees or Non-Fungible Token Basis. See instructions........................................................................................... 50 51 Arizona Small Business Taxable Income: Subtract lines 32 through 50 from line 27. If less than zero, enter “0”....... 51 Tax Due or Overpayment Payments and Refundable Credits 52 Small Business Income Tax: Multiply line 51 by 2.5% (.025) and enter the result........................................................ 52 Penalty Refund or Amount Owed 48 Agricultural Crops given to Arizona Charitable Organizations....................................................................................... 53 Tax from recapture of credits from Arizona Form 301-SBI, Part 2, line 24.................................................................... 53 54 Subtotal of tax: Add lines 52 and 53 and enter the total............................................................................................... 54 55 Nonrefundable Credits from Form 301-SBI, Part 2, line 44........................................................................................... 55 2023 AZ estimated tax payments 57a 00 Claim of Right.57b 00 Add 57a and 57b 2023 AZ extension payment (Form 204-SBI)................................................................................................................. Refundable credits: Check the box(es) and enter the total amount...................................591308-I 592334 593349 Total payments and refundable credits: Add lines 57c, 58 and 59. Enter the total.......................................................... TAX DUE: If line 56 is larger than line 60, subtract line 60 from line 56. Enter amount of tax due. Skip lines 62, 63 and 64............. OVERPAYMENT: If line 60 is larger than line 56, subtract line 56 from line 60. Enter amount of overpayment............................. Amount of line 62 to be applied to 2024 estimated tax................................................................................................... Balance of overpayment: Subtract line 63 from line 62. Enter the difference......................................................................... Estimated payment penalty from Form 221-SBI. See instructions................................................................................... 661 Annualized/Other 662 Farmer or Fisherman 663 Form 221-SBI included REFUND: Subtract line 65 from line 64. If less than zero, enter amount owed on line 68........................................................... Direct Deposit of Refund Check box 67A if your deposit will be ultimately placed in a foreign account; see instructions. 67A ROUTING NUMBER ACCOUNT NUMBER C Checking or 98 S Savings 68 AMOUNT OWED: Add lines 61 and 65. Enter the total PLEASE SIGN HERE Under penalties of perjury, I declare that I have read this return and any documents with it, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. YOUR SIGNATURE SPOUSE’S SIGNATURE PAID PREPARER’S SIGNATURE DATE DATE DATE OCCUPATION SPOUSE’S OCCUPATION FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED) PAID PREPARER’S STREET ADDRESS PAID PREPARER’S CITY STATE ZIP CODE PAID PREPARER’S TIN PAID PREPARER’S PHONE NUMBER If you are sending a payment with this return, mail to Arizona Department of Revenue, PO Box 52016, Phoenix, AZ 85072-2016. Include the payment with Form 140NR-SBI. If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138. ADOR 11408 (23) AZ Form 140NR-SBI (2023) Print Form Page 2 of 2
Arizona Form 140
More about the Arizona Form 140NR-SBI Corporate Income Tax Nonresident TY 2023
We last updated the Small Business Income Tax Return (Nonresident, 140NR-SBI) in February 2024, so this is the latest version of Form 140NR-SBI, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 140NR-SBI 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 140NR-SBI from the Department of Revenue in February 2024.
Form 140NR-SBI 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 Form 140NR-SBI
We have a total of three past-year versions of Form 140NR-SBI in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 140NR-SBI
Arizona Form 140
2022 Form 140NR-SBI
Arizona Form 140
2021 Form 140NR-SBI
Arizona Form 140NR-SBI
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