FAQ During Tax Season

Booklets and forms are available after mid-January. Find ways to obtain forms here. 

The Arizona Department of Revenue does not offer tax preparation assistance. Volunteer organizations offer free assistance to the elderly and other individual taxpayers that need to file their income tax electronically.

To expedite the processing of your income tax return, we strongly encourage you to use the bar-coded fillable Arizona tax forms or electronically file.  Electronic filing information is available on our website. 

April 18, 2023

Taxpayers can claim the credit on the 2022 income tax return if you file after April 18, but the donation must be made on or before April 18, 2023. If you make a donation after April 18, you may claim it on the 2023 tax return.

The filing extension provides an extension to file the 2022 Arizona individual returns. The extension due date for individual returns is due October 16, 2023.

The federal individual returns are due October 16, 2023.

Make individual income tax payments on AZTaxes.gov, which does not require registration.

Remember, extensions only extend the time you have to FILE the return, not the time you have to PAY any taxes owed.

The filing extension provides a 7-month extension to file the 2022 Arizona corporate returns (Forms 120, 120A, 99T, and 99M). The extension due date for calendar year corporate Arizona returns is due November 15, 2023.

The federal calendar year corporate returns (except S Corporations) are due October 16, 2023.

Corporate income tax payments can also be made on AZTaxes.gov, but registration is required.

Remember, extensions only extend the time you have to FILE the return, not the time you have to PAY any taxes owed.

The filing extension provides an automatic 5 1/2 month extension to file the 2021 Arizona fiduciary returns. For calendar year end filers, the extension due date for fiduciary Arizona returns is due September 30, 2023. The filing extension for a Qualified Funeral Trust will receive an automatic  6-month extension to file the 2022 Arizona fiduciary return

The federal calendar year fiduciary returns are due October 16, 2023.

Remember, extensions only extend the time you have to FILE the return, not the time you have to PAY any taxes owed.

Taxpayers anticipating they will need more time beyond the April 18 deadline to file state income taxes should consider filing for an extension by submitting Arizona Form 204 by April 18.

If unable to pay tax liability in full, an individual can request a monthly installment plan by visiting AZTaxes.gov. Under the Individual menu, select Request a Payment Plan. This feature will make it faster and easier to set up a payment plan. Be sure to read the terms and conditions.

Please call Collections, who handle the payment plans, to check on your balance or for assistance at (602) 542-5551.

Payments can be canceled until 5:00 pm (MST) on the business day prior to the requested withdrawal date. Payments that can be canceled include payments made through e-filed returns and payments made on AZTaxes.gov.

Payment through vendor: If the payment was scheduled through an electronic filing program, visit www.AZTaxes.gov, select Cancel a Payment, and select Efile as the Payment Type. Data required is SSN, filing status, tax year and payment amount.

Payment by individual: If the payment was scheduled on AZTaxes.gov, select Cancel a Payment, then select the Payment type. A confirmation number is required. For payments by paper, ADOR will process the check when it is received and does not hold it for processing at later dates. For paper checks, remember to include the following:

• Tax ID ( License, EIN, and SSN#)
• Tax Period
• Tax Type

If you are sending your payment separate from the return, you should complete Arizona Form AZ-140V and send it with the payment to the address shown on Form AZ-140V. To avoid delays when sending a paper check, include your ID# (EIN, SSN#, or Lic#), the tax type, and return period on the check with the appropriate voucher. Without the voucher and information on the check, ADOR must research to process your payment accurately. Find vouchers at https://azdor.gov/forms/payment-vouchers.

Before contacting the Arizona Department of Revenue (ADOR) regarding an uncashed paper payment, check with your financial institution to verify if the check has cleared your account. Allow ADOR 8-10 weeks to process the check before calling or emailing the Department. 

If the full payment is postmarked by the due date, you will not accrue late-payment penalties. 

ADOR encourages taxpayers to make payments on AZTaxes.gov. Electronic payments can be scheduled for a later date and are free for e-check. If a payment has been mailed, do not send a duplicate check electronically.

Depending on if you are expecting a refund or have tax due, you can find the mailing address for income tax returns: https://azdor.gov/contact-us/mailing-addresses. Mailing to the wrong mailing address will delay the processing of your return.

For tax year 2022, taxpayers may subtract the amount contributed during the year up to a total of $2,000 per beneficiary ($4,000 for a married couple filing a joint return.) If you are married filing separate returns, either you or your spouse may take the subtraction, or you may divide it between you, but the total subtraction taken by both of you cannot be more than $4,000 per beneficiary.

In addition to the allowable subtraction for contributions to a 529 College Savings Plan, certain individual taxpayers may also take a subtraction for contributions made during the taxable year to a 529A, Achieving a Better Life Experience Account (ABLE), during the taxable year on behalf of the designated beneficiary to the extent that contributions were not deducted in computing federal adjusted gross income.

For tax year 2022, taxpayers may subtract the amount contributed during the year up to a total of $2,000 per beneficiary ($4,000 for a married couple filing a joint return.) If you are married filing separate returns, either you or your spouse may take the subtraction, or you may divide it between you, but the total subtraction taken by both of you cannot be more than $4,000 per beneficiary.

2.35% convenience fee, minimum of $1.50, to make a tax payment with a credit card. $3.50 convenience fee to make a tax payment with a debit card. Note: To determine if you have a Visa Corporate debit card or a Visa Consumer branded debit card, please contact your financial institution that issued the card.

You may be able to depending on if you meet the qualification from the IRS.

It depends on your gross income. In the state of Arizona, full-year resident or part-year resident individuals must file a tax return if they are:

• Single or married filing separately and the Gross Income (GI) is at least $12,950;
• Head of household and the GI is at least $19,400
• Married and filing jointly and the GI is at least $25,900.

Allow ADOR 8-10 weeks to process the refund before calling or emailing the Department.  You can find information on where your refund is at https://azdor.gov/individual-income-tax-filing-assistance/wheres-my-refund.

To confirm certified qualifying charities and more information on QCO and QFCO tax credits, visit https://azdor.gov/tax-credits/contributions-qcos-and-qfcos.

A taxpayer can only claim a tax credit for donations made to certified charities from the list for the year in which the donation was made. For example, donations made during 2022 must be to a charity shown on the 2022 QCO or QFCO list. To confirm certified qualifying charities and more information on QCO and QFCO tax credits, visit https://azdor.gov/tax-credits/contributions-qcos-and-qfcos.

Yes, once confirming an organization is certified, taxpayers are required to use the “QCO Code” or “QFCO Code” to claim the tax credits for contributions. For more information on Arizona’s charitable tax credits and what forms to use, go to https://azdor.gov/tax-credits.

In an ongoing effort to protect taxpayers from identity theft, the IRS, state tax agencies and the tax industry are asking for driver’s license numbers or state-issued identification numbers. Providing this information helps verify identity and can prevent unnecessary delays in tax return processing.

Only self employed taxpayers may claim a home office deduction.

The tax conformity FAQs can be found on this page.

To correct an error on an Arizona tax return that has already been submitted, please wait until the first return has been processed. You then must file an amended tax return, Form 140X. Amended tax forms are available on our website under Forms then Individual.

If the amended return is filled out correctly and complete, you can anticipate the return to process in 90 days. If the return is incomplete, ADOR must investigate the errors and possibly contact the taxpayer for further information.

If you need a copy of a previously filed and processed tax return and/or attachments including form W-2, you will use Arizona Form 450 Request for Certified Copies of Documents.  The fee for copies will have to be submitted with the completed form.

Processed tax returns available are 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, requestor must be the owner of the business or officer of the corporation. Otherwise, an Arizona Power of Attorney Form 285 is required.

In light of COVID-19, the Arizona Department of Revenue has temporarily modified current services in an effort to protect the health and safety of its customers and employees while continuing to provide information and support to Arizona taxpayers.

Customers requiring in-person assistance can make an appointment with a department representative at ADOR’s locations in Phoenix, Mesa, and the Southern Regional Office in Tucson. They can do this by emailing [email protected].

A drop-box is available at the three ADOR locations for payments, forms, applications, and returns without an appointment. Items are collected throughout the day and taxpayers can receive a submission confirmation by including their email address on the top of the envelope.

Online Filing and Call Center Assistance
ADOR also offers a Live Chat feature, which is available online Monday through Friday from 7 a.m. to 6 p.m. to answer inquiries for general questions and offers navigational guides in real-time.

Customers seeking information on particular private taxpayer matters or confidential account information can speak to our Customer Care Center at (602) 255-3381 or 800-352-4090.

Yes, a drop-box is available at the three ADOR locations for payments, forms, applications, and returns without an appointment.

For issues logging in, filing or paying taxes, use these troubleshooting tips: Try another browser, edit your bookmarks or clear your internet history and cache.

The most compatible browsers for this form are Internet Explorer or Mozilla Firefox. If you are using Google Chrome or Safari and see a blank/warning/error message, please view the form within your computer's Download folder instead of online.

Please ensure you download and open the form from your computer folder using Acrobat, as you will encounter issues when viewing and filling it out within your internet browser.

Fillable forms are in PDF format and contain JavaScript coding, which does not operate properly in internet browsers.

For more forms technical help, see https://azdor.gov/forms/forms-technical-information.

You can file the Power of Attorney forms at https://azdor.gov/forms/poa-and-disclosure-forms. You can email, fax, or mail the form to ADOR as shown in the instructions.