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 who is required to file an individual income tax return under section 43-301.
2. Every estate or trust that has Arizona taxable income for the taxable year.
3. Every estate or trust of which the gross income for the taxable year is $5, 000 or over, regardless of the amount of the Arizona taxable income.
4. 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 that apply to individuals.