43-304

43-304. Fiduciary returns

A. Every fiduciary, except a receiver appointed by authority of law in possession
of part only of the property of an individual, shall make a return for any of the
following taxpayers for whom the fiduciary acts:

1. Every individual having an Arizona adjusted gross income for the taxable year of
five thousand five hundred dollars or over, if single or married filing a separate
return.

2. Every individual having an Arizona adjusted gross income for the taxable year of
eleven thousand dollars or over, if married and filing a joint return pursuant to section
43-309.

3. Every individual having gross income for the taxable year of fifteen thousand
dollars or over, regardless of the amount of taxable income. For the purposes of this
paragraph, "gross income" means gross income as defined in the internal revenue code
minus income that is included in gross income but excluded from taxation under this
title.

4. Every estate or trust that has Arizona taxable income for the taxable year.

5. Every estate or trust the gross income of which for the taxable year is five
thousand dollars or over, regardless of the amount of the Arizona taxable income.

6. Every decedent, for the year in which death occurred and for prior years, if
returns for such years should have been filed but have not been filed by the decedent,
under such rules as the department may prescribe.

B. Any fiduciary required to make a return for an individual is subject to the
provisions of this title which apply to individuals.