Arizona Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return

Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Arizona Form 122
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.