Enlarge image
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. Enter the fiduciary’s name, address, and telephone number.
Income Tax Procedures and Rulings If the fiduciary is an entity, include the name and phone
number of an individual for contact purposes regarding non-
These instructions may refer to the department’s income tax
confidential tax matters.
procedures and rulings for more information. To view or print
these, go to our website and click on Reports and Legal If a fiduciary wishes to authorize an individual to represent or
Research then click on Legal Research and select a Document perform certain acts on behalf of the entity, a Power of
Type and Category from the drop down menus. Attorney must be filed and signed by the fiduciary acting in the
position of the taxpayer. Use Arizona Form 285 for this
Publications purpose. Form 285 may be filed with Form 210.
To view or print the department’s publications, go to our
If the fiduciary has a foreign address, enter the information in
website and click on Reports and Legal Research then click on
the following order: city, province or state, and country.
Publications.
Follow the country’s practice for entering the postal code. Do
not abbreviate the country name.
Purpose of Form
Section 3: Probate Information
Use Form 210 to notify the Arizona Department of Revenue of
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.
• Enter the name of the county in which probate proceedings
• an executor,
are being conducted.
• an administrator, • Enter the probate number, the date of the fiduciary's
• a personal representative, or 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
a Certificate of Payment of Taxes from the department that
The fiduciary should file Form 210 to notify the department of shows no income tax is due. The probate court may require this
either of the following: certificate before approving the fiduciary's final account.
• the creation of a fiduciary relationship for a decedent's Arizona law requires a certificate only when all of the
estate, or following apply:
• the termination of a fiduciary relationship for a decedent's 1. The estate is subject to probate.
estate.
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 must be met.
Number (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.
