Information for Tax Preparers
The Arizona Department of Revenue (ADOR) staff strives to ensure return preparers file complete and accurate income tax returns.
The following program requirements will help with the process.
Tax preparers are responsible for ensuring they comply with all applicable laws. Per Arizona Revised Statute § 42-1103.03, ADOR can suspend a return preparer from participating in the electronic filing program if staff determines the electronic return preparer has failed to comply with the electronic filing program requirements as outlined under the following Arizona Revised Statutes:
- Title 42 - Taxation
- 42-1103.01 - Action to enjoin return preparers
- 42-1103.02 - Understatement of taxpayer's liability by return preparer; civil penalty; definition
- 42-1103.03 - Suspension from electronic filing program
- 42-1125.01 - Civil penalties for return preparers, electronic filing and payment participants
Additionally, Arizona Revised Statute § 42-1103.01 authorizes ADOR to apply to the tax court to enjoin any return preparer from engaging in business if the return preparer has engaged in other fraudulent or deceptive conduct that substantially interferes with the administration of title 42 or 43.
Violations of the electronic filing requirements include, but are not limited to:
- Filing returns that report fictitious or inflated expenses (reporting inaccurate expenses on the 1040 Schedule C, Schedule E, 1120, 1120S, etc.)
- Claiming credits for which the taxpayer does not qualify (Donation to Qualifying Charitable Organizations, Research and development credit, etc.)
- Reporting inaccurate deductions (Schedule A deductions, above-the-line deductions, etc).
- Any failure, by the preparer, to exercise due diligence in the preparation of the tax return.
The above list of actions or omissions that may qualify as violations of the electronic program is for illustration purposes only. Other situations not listed may also qualify as violations of the program.
See GTP 20-1
Arizona Form 8879 - Electronic Signature Authorization
This form is to certify the truthfulness, correctness and completeness of the taxpayer’s electronic income tax return. The Electronic Return Originator (ERO) utilizes this form to affirm that the taxpayer wishes to use the taxpayer’s electronic signature from the taxpayer’s federal individual income tax return as the taxpayer’s signature for the taxpayer’s electronic Arizona individual income tax return.
This form is incorportated within the taxpayer's e-filed return package when using a software vendors, and not to be used by a tax preparer when filing paper. This form can only be obtained when e-filing a return through a software vendor.
Do not mail this form to the Arizona Department of Revenue. The ERO must retain this document a minimum of four years.
- Publications on specific tax issues, credits and deductions
- Certifications needed for specific tax credits
- Forms and Instructions
- Legal guidance in the form of Tax Procedures and Tax Rulings
- Internal Revenue Service (IRS) - Tax Return Preparer Fraud or Misconduct Affidavit (Form 14157-A)