Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Individual Income Tax | ITR 94-4 | Treatment of S Corporation Income Taxed at Corporate Level on Individual's Arizona Tax Return | 03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-3 | Rescinded on 11/25/19. |
03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-1 | Rescinded on 5/31/2011 | 02/25/1994 | |
| Rulings | Individual Income Tax | ITR 93-22 | When Community Income May Be Treated as Separate Income | 12/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-23 | Superseded on 5/14/2014 – see ITR 14-2 |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-18 | Income Reporting Requirements for Married Arizona Residents Who File Separate Arizona Individual Income Tax Returns | 12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-26 | Tax Collection from Married Individuals for Premarital Income Tax Liabilities | 12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-20 | Income Reporting Requirements of Resident and Nonresident Spouses Who File Separate Arizona Individual Income Tax Returns | 12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-25 | Tax Collection from a Divorced Individual for Tax Due on a Separate Return Filed by the Former Spouse | 12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-19 | Deductions, Exemptions, and Credits for Married Taxpayers Who File Separate Arizona Individual Income Tax Returns | 12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-28 | Rescinded on 5/31/2011 | 12/03/1993 | |
| Rulings | Individual Income Tax | ITR 93-27 | Arizona Tax Treatment of IRA Distributions to an Arizona Resident Individual | 12/03/1993 | |
| Rulings | Individual Income Tax | ITR 93-15 | Rescinded on 5/31/2011 | 07/23/1993 | |
| Rulings | Individual Income Tax | ITR 93-13 | Other State Pension Income and the $2,500 Subtraction for Arizona State and Local Pension Income | 07/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-10 | Rescinded on 5/31/2011 | 05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-9 | Deductibility of Employment Related Legal Expenses Incurred in Relation to a Job Suspension | 05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-8 | Rescinded on 11/25/19. |
05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-3 | Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Participate in the Filing of a Composite Return with Another State | 04/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-2 | Tax Year for Individuals | 04/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-4 | Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Are Shareholders of an S Corporation | 03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-6 | Audit Adjustments of Arizona Gross Income | 03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-5 | Arizona's Income Tax Treatment of the Capital Gain Portion of a Lump Sum Distribution from a Qualified Retirement Plan | 03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-7 | Rescinded on 7/17/2014 | 03/29/1993 | |
| Rulings | Individual Income Tax | ITR 92-4 | Superseded on 12/10/2012 – see ITR 12-1 |
12/17/1992 |