A.R.S. 43-306 requires all partnerships doing business in Arizona to file a partnership return. This section also specifies the information required to be included in the return. A.R.S. 43-321 specifies information required to be in returns. A.R.S. 43-323 states that all returns required by Title 43 shall be in the form prescribed by the Department.
Every partnership doing business in Arizona is required to file an Arizona partnership return.
This return must state the amount of the partnership's federal income, any Arizona statutory adjustments to this income, and the name, address and amount of distributive income for each partner. Each return must also contain a specific statement of each item of income, adjustments, deductions, and credits. In addition, each return must be signed by a partner with a declaration that it is made under penalties of perjury. For Arizona partnership reporting purposes, the department has prescribed Arizona Form 165. There are no adjustments to the partnership's federal taxable income on the Arizona Form 165.