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 resources 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.

ADOR Resources

• 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

Additional Resource:

• (IRS) Internal Revenue Service - Tax Return Preparer Fraud or Misconduct Affidavit (Form 14157-A)