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Information for Individual Taxpayers who Claimed a Deduction for Qualified Business Income (QBI) on their Federal Income Tax return
Friday, June 28, 2019

The starting point for the Arizona individual income tax return is the federal adjusted gross income (FAGI) determined on the federal return.

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TPT Filers-Please Submit Your Return - June 2019
Thursday, June 20, 2019

Taxpayers can file now and schedule payments up until the deadline.

The Arizona Department of Revenue (ADOR) reminds transaction privilege tax filers that returns are due.

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Income Tax Notice for Corporate Taxpayers
Tuesday, June 4, 2019

On May 31, 2019, Governor Doug Ducey signed House Bill 2757, which conformed to the definition of federal taxable income for taxable years beginning in 2018, including retroactive changes made duri

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Individual Taxpayer InformationIndividual

Under Arizona tax law, residents are taxed on the same income reported for federal income tax purposes, and subject to specific modifications allowed.

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Business Taxpayer InformationBusiness

Various business activities are subject to transaction privilege tax (TPT), which is a privilege of doing business in Arizona, and must be licensed.

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Information for Individual Taxpayers who Claimed a Deduction for Qualified Business Income (QBI) on their Federal Income Tax return

The starting point for the Arizona individual income tax return is the federal adjusted gross income (FAGI) determined on the federal return. This number is then adjusted for specific Arizona additions, subtractions, deductions and exemptions to determine Arizona taxable income. The deduction taken on the federal return for qualified business income (QBI) is taken after the determination of FAGI on the federal return; therefore the deduction is not part of Arizona’s starting point. In addition, Arizona does not have an Arizona specific adjustment to allow the QBI deduction.

TPT Filers-Please Submit Your Return - June 2019

Taxpayers can file now and schedule payments up until the deadline.

The Arizona Department of Revenue (ADOR) reminds transaction privilege tax filers that returns are due.

Avoid the worry and hassle of mailing your return by using AZTaxes.gov, which is available at night and weekends. Our online filing and paying service is free, fast and easy — allowing payments to be scheduled up until the second to last business day.

To be in compliance with state law, you must file a return by its due date, even if there is no tax due for the filing period.

Income Tax Notice for Corporate Taxpayers

On May 31, 2019, Governor Doug Ducey signed House Bill 2757, which conformed to the definition of federal taxable income for taxable years beginning in 2018, including retroactive changes made during 2018 and did not add any new non-conformity additions or subtractions.  However, additions and subtractions already in statute, such as bonus depreciation, did not change.  The forms and instructions issued for 2018 are correct. 

ADOR reminds taxpayers they have options to help them pay their State income taxes

The Arizona Department of Revenue (ADOR) is ready to work with taxpayers who have filed their 2018 taxes, but need some extra time to pay what they owe. The department says there are installment agreement options available.  

New TPT law for remote sellers and marketplace facilitators starting October 1, 2019

Legislation has been signed into law by Governor Doug Ducey that will require remote sellers and marketplace facilitators that have not been collecting transaction privilege tax (TPT) under current state law to begin filing and paying TPT in Arizona starting October 1, 2019.

The legislation is the result of a 2018 ruling by the U.S. Supreme Court in the South Dakota v. Wayfair case. The decision allows states to require out-of-state online businesses without a physical presence to collect and remit tax on sales from transactions in their state.

Updated Guidance for Arizona Individual Income Taxpayers

The Arizona Department of Revenue issued the following guidance for individual income taxpayers now that the  Arizona legislature has determined the matter of conforming to the Internal Revenue Code (IRC).

Tax year 2018

  • For tax year 2018 Arizona conforms to the IRC. This includes 2018 tax forms, which assumed conformity. 
  • No action is required of taxpayers who have already filed; for taxpayers who have filed an extension, returns are still due on October 15, 2019.

 

Tax year 2019

NOTICE OF PUBLIC MEETING -- Economic Estimates Commission (May 2019)

The meeting will be held on Wednesday, May 29, 2019 at 2:00 p.m.

Pursuant to ARS 38-431.02, notice is hereby given to the members of the Economic Estimates Commission and to general public that the Economic Estimates Commission will hold a meeting open to the public on Wednesday, May 29, 2019, at 2:00 p.m. The meeting will be held in the Grand Canyon Conference Room on the 9th Floor of the Department of Revenue Building, 1600 West Monroe, Phoenix, Arizona.

TPT Filers-Please Submit Your Return - May 2019

Taxpayers can file now and schedule payments up until the deadline.

The Arizona Department of Revenue (ADOR) reminds transaction privilege tax filers that returns are due.

Avoid the worry and hassle of mailing your return by using AZTaxes.gov, which is available at night and weekends. Our online filing and paying service is free, fast and easy — allowing payments to be scheduled up until the second to last business day.

To be in compliance with state law, you must file a return by its due date, even if there is no tax due for the filing period.

PMC Penalty Abatement Announcement

Pursuant to TPR 19-1, this penalty abatement procedure applies to all property management companies (PMCs) that filed transaction privilege tax (TPT) returns on behalf of property owners for taxable periods starting January 1, 2018 (filed in February 2018) to June 30, 2019 (filed in July 2019) (Applicable Tax Period).

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Wednesday, May 15, 2019

NOTICE OF PUBLIC MEETING -- Municipal Tax Code Commission (MTCC) Meeting

Pursuant to A.R.S. §38-431.02, notice is hereby given to the members of the Municipal Tax Code Commission and to the general public that the Municipal Tax Code Commission will hold a meeting open to the public on Friday, May 31, 2019 at 10:00 a.m.

The meeting will be held at the Arizona House of Representatives, Hearing Room 3, 1700 W. Washington, Phoenix, Arizona 85007.

The Agenda for this meeting may be obtained by contacting Jess Rankin by email at [email protected] or by phone at (602) 716-7056.