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Arizona Schedule ACA - Air Carrier Apportionment
Schedule ACA is obsolete, and is no longer supported by the Arizona Department of Revenue.
Extracted from PDF file 2019-arizona-schedule-aca.pdf, last modified June 2003Schedule ACA - Air Carrier Apportionment
Arizona Schedule ACA 2019 Air Carrier Apportionment Include this schedule with the tax return. For the calendar year 2019 or fiscal year beginning M M D D 2 0 1 9 and ending M M D D 2 0 Y Y . Name as shown on Form 99T, 120, 120S, 120X, or 165 Employer Identification Number (EIN) 1 Revenue aircraft miles flown within Arizona for flights beginning or ending in Arizona.... 1 2 Total revenue aircraft miles flown everywhere................................................................. 2 3 Arizona apportionment ratio: Divide line 1 by line 2. Carry the quotient to six (6) decimal places. Enter result here and on: • Form 99T, page 1, line 4; or • Form 120, page 1, line 9; or • Form 120S, page 1, line 7; and Form 120S, Schedule K-1(NR), column (b); or • Form 120X, page 1, line 9(c); or • Form 165, Schedule K-1(NR), column (b)..................................................................... 3 Be certain to enter the amount in line 3 carried to six decimal places. You must type the decimal. . Print General Instructions Arizona Revised Statute § 43-1139 requires a taxpayer that is a qualifying air carrier to use an alternate apportionment method to apportion its business income to Arizona. The taxpayer must be engaged in air commerce. “Air commerce” means transporting persons or property for hire by aircraft in interstate, intrastate or international transportation. FORM 120 FILERS: If the taxpayer files a combined or consolidated return, the combined group or the Arizona affiliated group must use this method of apportionment if 50 percent or more of the taxpayer’s gross income is derived from air commerce. The taxpayer will apportion its business income by means of a single apportionment ratio computed under this method for all group members. The numerator of the ratio is the revenue aircraft miles flown within Arizona by the taxpayer’s aircraft for flights beginning or ending in Arizona. The denominator of the ratio is the total revenue aircraft miles flown by the taxpayer’s aircraft everywhere. ADOR 10535 (19) “Revenue aircraft miles flown” has the same meaning prescribed by the U.S. Department of Transportation uniform system of accounts and reports for large certified air carriers [14 Code of Federal Regulations, Part 241]. “Revenue aircraft miles flown” means the aircraft miles flown in revenue service. “Aircraft miles flown” means the miles (computed in airport-to-airport distances) for each flight stage actually completed, whether or not performed in accordance with the scheduled pattern. For this purpose, operation to a flag stop is a stage completed even though a landing is not actually made. In cases where the interairport distances are inapplicable, aircraft miles flown are determined by multiplying the normal cruising speed for the aircraft type by the airborne hours.
Arizona Schedule ACA
More about the Arizona Schedule ACA Corporate Income Tax
We last updated the Schedule ACA - Air Carrier Apportionment in May 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Arizona Department of Revenue. 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 Schedule ACA from the Department of Revenue in May 2021.
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 Schedule ACA
We have a total of eight past-year versions of Schedule ACA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2015 Schedule ACA
Arizona Schedule ACA
2014 Schedule ACA
Arizona Schedule ACA
2013 Schedule ACA
Arizona Schedule ACA
2012 Schedule ACA
Arizona Form Schedule ACA
2011 Schedule ACA
Arizona Form Schedule ACA
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