Apportionment Information > Arizona tab (1120)

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Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

Use the state tabs at the bottom of the Apportionment Information window to enter state-specific apportionment information. State tabs appear only if you have added states to the return and if additional apportionment information is required.

To enter state-specific apportionment information, click the appropriate state tab at the bottom of the Apportionment Information window.

Special information for processing Arizona returns

UltraTax CS provides predefined statement dialogs for factor components requiring detail information. UltraTax CS uses the information you enter in the statement dialogs in the Everywhere column on the form for that component. UltraTax CS ignores amounts from the Everywhere / (Override) column for that component.

Fields & buttons

General information group box

UltraTax CS uses the information you enter in this group box to complete form fields and answer questions that are not addressed in the Apportionment spreadsheet.

Apportionment method

Choose one of the methods listed in the drop-down list. Ultra Tax CS calculates the different parts of the form based on the method chosen.

Code Description
1 Air carrier
2 Standard three factor (default)
3 Single sales factor

Reason amounts are not reported the same under UDITPA (C Corp)

This field only applies to C Corporations who are not filing under the Uniform Division of Income for Tax Purposes Act. UltraTax CS uses the information you enter in this field to complete questions on AZ Form 120, Page 4.

Reason income is apportioned / allocated differently than prior year (C Corp)

This field only applies to C Corporations. UltraTax CS uses the information you enter in this field to complete questions on AZ Form 120, Page 4.

Nonbusiness property

Click this button to open a dialog to enter nonbusiness property information.

MSP button

Click this button to open a dialog to enter MSP information.

Alternate apportionment group box

ARS Section 43-1148 apportionment ratio

Use this field to provide the alternate apportionment ratio under ARS section 43-1148 for this state. The information you enter in this field takes precedence over any entries in the Apportionment spreadsheet for this state.

Revenue aircraft miles

If the corporation qualifies for alternate apportionment as an air carrier, enter the number of revenue aircraft miles within Arizona versus all other locations. According to Form 120 instructions, aircraft carriers do not have to report payroll, property, or sales factors.

Apportionment Form Combination Tables guide

Click the following link to view the Apportionment Form Combination Tables Guide. These tables describe how fields from the Apportionment Information spreadsheet and the apportionment tab, if applicable, are combined onto the apportionment form.

Apportionment Form Combination Tables Guide (PDF)

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