Filing Documents

Traditionally, the regular individual income tax return filing deadline is April 15; however, because of the Washington D.C. Emancipation Day holiday around that time, the deadline can be extended. Please check www.azdor.gov for updates to the current filing year.

Individuals can find all tax forms and instructions on the ADOR website, or by visiting our local offices. Please note that the Arizona tax package and Arizona Booklet X Volumes 1 and 2 are now available to download from our website. Taxpayers can also find fillable tax forms online.

For individuals needing to file a power of attorney on behalf of another taxpayer, Arizona will accept the Federal Power of Attorney (POA) Form 2848 provided certain changes are made. For more information on this, see General Tax Procedure (GTP) 15-2, or complete Arizona POA Form 285.

Next, starting with the 2017 tax filing season, taxpayers receiving the Form 1099-G, which serves as a confirmation of the previous year’s state tax refund, can go online to access and print the form. They can go to www.AZTaxes.gov, click the “View My 1099-G,” provide the necessary information and download the forms. In addition to Form 1099-G, taxpayers can confirm the previous year’s state tax refund by reviewing their previous year’s Arizona individual income tax return.

Also, if an individual did not receive a W-2 from an employer, that person can contact the IRS at (800) 829-1040 for further instructions. Individuals who lose a W-2, or find their W-2 is incorrect, can request a new one from their employers.

Individuals needing a copy of a previously filed and processed tax returns and/or attachments, including form W-2, can file Arizona Form 450, Request for Certified Copies of Documents. The fee for copies, which taxpayers can find on the form, will have to be submitted with the completed document.

Moreover, if an Arizona return has mistakes on it, individuals must complete and submit an amended tax return using Arizona Form 140X.

Please note that processed tax returns consist of the current tax year and prior four years. Jointly filed individual income tax returns may be requested by either spouse and require only one signature on the request form. For transaction privilege, withholding or corporate tax, the requestor must be the owner of the business or officer of the corporation. Otherwise, an Arizona POA Form 285 is required.

Innocent Spouse Relief

Individuals filing a joint return, but would like to request relief from joint and several liabilities as an innocent spouse, may file Arizona Form 200, Request for Innocent Spouse Relief and Separation of Liability and Equitable Relief. However, this form does not apply to an injured spouse, or person whose share of an overpayment shown on a joint return was, or is expected to be, applied against a spouse’s past-due state taxes, child support, spousal maintenance or debts owed to another Arizona state agency.