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Notice of Assumption Arizona Form
of Duties in a Fiduciary Capacity 210
For information or help, call one of the numbers listed: Foreign Addresses
Phoenix (602) 255-3381 If the decedent had a foreign address, enter the information in
From area codes 520 and 928, toll-free (800) 352-4090 the following order: city, province or state, and country.
Department’s Fiduciary Unit (602) 716-7809 Follow the country’s practice for entering the postal code. Do
not abbreviate the country name.
Tax forms, instructions, and other tax information
If you need tax forms, instructions, and other tax information, Section 2: Fiduciary Information
go to the department’s website at www.azdor.gov. NOTE: If there is more than one Fiduciary for the estate,
complete a separate Form 210 for each fiduciary.
Income Tax Procedures and Rulings
These instructions may refer to the department’s income tax Enter the fiduciary’s name, address, and telephone number.
procedures and rulings for more information. To view or print If the fiduciary is an entity, include the name and phone
these, go to our website select Reports, Statistics and Legal number of an individual for contact purposes regarding non-
Research from the main menu, then click on Legal Research confidential tax matters.
and select a Document Type and Category from the drop down If a fiduciary wishes to authorize an individual to represent or
menus. perform certain acts on behalf of the entity, a Power of
Publications Attorney must be filed and signed by the fiduciary acting in the
To view or print the department’s publications, go to our position of the taxpayer. Use Arizona Form 285 for this
website select Reports, Statistics and Legal Research from the purpose. Form 285 may be filed with Form 210.
main menu then click on Publications in the left-hand side If the fiduciary has a foreign address, enter the information in
column. the following order: city, province or state, and country.
Follow the country’s practice for entering the postal code. Do
Purpose of Form not abbreviate the country name.
Use Form 210 to notify the Arizona Department of Revenue of Section 3: Probate Information
a fiduciary relationship for a decedent's estate. A fiduciary for a Complete this section only if the decedent's estate is being
decedent's estate may be any of the following: probated.
• an executor; • Enter the name of the county in which probate proceedings
• an administrator; are being conducted.
• a personal representative; or • Enter the probate number, the date of the fiduciary's
appointment, and the name, address, and telephone number
• a person in possession of property of a decedent.
of the attorney for the estate.
Who Should File If an estate is being probated, the fiduciary may have to obtain
The fiduciary should file Form 210 to notify the department of a Certificate of Payment of Taxes from the department that
either of the following: shows no income tax is due. The probate court may require this
• the creation of a fiduciary relationship for a decedent's certificate before approving the fiduciary's final account.
estate, or Arizona law requires a certificate only when all of the
• the termination of a fiduciary relationship for a decedent's following apply.
estate. 1. The estate is subject to probate.
2. On the date of death, the value of the assets of the estate
Instructions exceeded $20,000.
3. The estate has a beneficiary that is not an Arizona resident.
Section 1: Decedent Information To obtain a certificate from the department, all of the following
Enter the decedent's name, address and Social Security Number must be met.
(SSN).
1. A written request for a certificate must be submitted. The
Enter the estate's identification number, if applicable.
request must contain a statement regarding the status of
NOTE: For a Grantor Trust, enter the Social Security Number returns filed by or on behalf of the decedent or for the
of the grantor, if not deceased estate for the four taxable years immediately preceding the
date of the request. The fiduciary must make the statement
Enter the dates of the decedent's death and birth, and the date
under declaration of perjury. The statement must indicate
decedent established domicile in Arizona. If the decedent was a
the following:
nonresident, describe the decedent's Arizona property on a
separate schedule. If applicable, provide the name of the • the years for which returns were filed; and
decedent's spouse, the spouse's SSN, and, if deceased, the • the years for which the gross and Arizona taxable
spouse's date of death. incomes were less than the amount necessary to
require the filing of returns.
