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  3. Arizona Form 51

Arizona Free Printable Arizona Form 51 for 2026 Arizona Combined or Consolidated Return Affiliation Schedule

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Combined or Consolidated Return Affiliation Schedule
Arizona Form 51
Arizona Form

51

2025

Consolidated or Combined Return Affiliation Schedule

● Complete Form 51 for each year the corporation files Arizona Form 120.
● Include Form 51 behind Form 120.
● Be sure to check the “Yes” box on Form 120, line D.
For the calendar year 2025 or fiscal year beginning M M D D 2 0 2 5 and ending M M D D 2 0 Y Y
Name	

Employer Identification Number (EIN)

Number and Street or PO Box

REVENUE USE ONLY. DO NOT MARK IN THIS AREA.

88

City or Town	

State	

ZIP Code

A. Arizona filing method: Consolidated: ; Combined: ; Separate Company: 
B. Check the box to indicate which Section(s) of this form you are completing:
Section 1  Section 2  Section 3  Section 4 

Section 1

81 PM

80 RCVD

Listing of Affiliated Corporations
Complete Section 1 for each taxable year. If more space is needed, include additional schedules.

If the Affiliated Company is an Arizona Filer, check the Arizona Filer box.

F = Consolidated C = Combined S = Separate

	

	




(a)
Arizona
00 Filer?

(b)

(c)

(d)

Affiliated Company Name

F/C/S

EIN

(e)
Period
From – Through

1

M M / Y Y Y Y– M M / Y Y Y Y

2

M M / Y Y Y Y– M M / Y Y Y Y

3

M M / Y Y Y Y– M M / Y Y Y Y

4

M M / Y Y Y Y– M M / Y Y Y Y

5

M M / Y Y Y Y– M M / Y Y Y Y

6

M M / Y Y Y Y– M M / Y Y Y Y

7

M M / Y Y Y Y– M M / Y Y Y Y

8

M M / Y Y Y Y– M M / Y Y Y Y

9

M M / Y Y Y Y– M M / Y Y Y Y

10

M M / Y Y Y Y– M M / Y Y Y Y

11

M M / Y Y Y Y– M M / Y Y Y Y

12

M M / Y Y Y Y– M M / Y Y Y Y

13

M M / Y Y Y Y– M M / Y Y Y Y

14

M M / Y Y Y Y– M M / Y Y Y Y

15

M M / Y Y Y Y– M M / Y Y Y Y

ADOR 10148 (25)

(f)
Business
Activity Code

Name (as shown on page 1)

Section 2

EIN

Corporations Added to the Affiliated Group During the Taxable Year
Complete Section 2 if any corporations were added to the affiliated group during the taxable year.
If more space is needed, include additional schedules.

If the Affiliated Company is an Arizona Filer, check the Arizona Filer box. If the Affiliated
Company changed its name during the taxable year, check the Name Change box.
(a)
Arizona
Filer?

(b)
Affiliated Company Name

(c)
Name
Change?

F = Consolidated C = Combined S = Separate

	

(d)

(e)

(f)

F/C/S

EIN

Month Added

1

M M

2

M M

3

M M

4

M M

5

M M

6

M M

7

M M

8

M M

Section 3

(g)
Business
Activity Code

Corporations Removed From the Affiliated Group During the Taxable Year
Complete Section 3 if any corporations were removed from the affiliated group during the taxable year.
If more space is needed, include additional schedules.

If the Affiliated Company is an Arizona Filer, check the Arizona Filer box. If the Affiliated
Company changed its name during the taxable year, check the Name Change box.
(a)
Arizona
Filer?

(b)
Affiliated Company Name

(c)
Name
Change?

F = Consolidated C = Combined S = Separate

	

(d)

(e)

(f)

F/C/S

EIN

Month Deleted

1

M M

2

M M

3

M M

4

M M

5

M M

6

M M

7

M M

8

M M

(g)
Business
Activity Code

Reasons for removal:

ADOR 10148 (25)

AZ Form 51 (2025)

Page 2 of 2

Name (as shown on page 1)

Section 4

EIN

Related Companies not Included in the Affiliated Group for the Taxable Year:

Complete Section 4 to indicate any related companies not included in the affiliated group for the taxable year.
If more space is needed, attach additional schedules.

If the Affiliated Company is an Arizona Filer, check the Arizona Filer box.

	

F = Consolidated C = Combined S = Separate



(a)
Arizona
00 Filer?

	

(b)
Affiliated Company Name

(c)

(d)

(e)

Ownership % F/C/S

M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y
M M / Y Y Y Y –
M M / Y Y Y Y

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Print

ADOR 10148 (25)

EIN

(f)
Period
From – Through

AZ Form 51 (2025)

(g)
Business Activity
Code
Extracted from PDF file 2025-arizona-form-51.pdf, last modified October 2009
  Download This Form
  Print This Form

More about the Arizona Form 51 Corporate Income Tax TY 2025

We last updated the Combined or Consolidated Return Affiliation Schedule in February 2026, so this is the latest version of Form 51, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 51 directly from TaxFormFinder. You can print other Arizona tax forms here.

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Related Arizona Corporate Income Tax Forms:

TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Arizona Form 51.

Form Code Form Name
Form 351-S Credit for Renewable Energy Investment and Production
Form 351 Credit for Renewable Energy Investment and Production for Self-Consumption by Manufacturers
Form 351-P Credit for Renewable Energy Investment and Production
Form 51T Election for Accounting and Reporting Expenses Credit

Download all AZ tax forms 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 Form 51 from the Department of Revenue in February 2026.

Show Sources >

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 Form 51

We have a total of fourteen past-year versions of Form 51 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2025 Form 51

Arizona Form 51

2024 Form 51

Arizona Form 51

2023 Form 51

Arizona Form 51

2022 Form 51

Arizona Form 51

2021 Form 51

Arizona Form 51

2020 Form 51

Arizona Form 51

2019 Form 51

Arizona Form 51

2017 Form 51

2016 Form 51

Arizona Form 51

Combined or Consolidated Return Affiliation Schedule 2015 Form 51

Arizona Form 51

Combined or Consolidated Return Affiliation Schedule 2014 Form 51

Arizona Form 51

Combined or Consolidated Return Affiliation Schedule 2013 Form 51

Arizona Form 51

Combined or Consolidated Return Affiliation Schedule 2012 Form 51

Arizona Form 51

Combined or Consolidated Return Affiliation Schedule 2011 Form 51

Arizona Form 51

TaxFormFinder Disclaimer:

While we do our best to keep our list of Arizona Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/index.php/arizona/form-51