Arizona Schedule ACA - Air Carrier Apportionment

Schedule ACA - Air Carrier Apportionment
Arizona Schedule ACA
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.

.

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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.