Sec 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.