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Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

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Residential Rental for Individuals

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Residential Rental is the rental of real property for a period of 30 or more consecutive days for residential purposes only and not commercial purposes.

Individual owners of taxable rental properties are required by law to obtain a transaction privilege tax (TPT) license with the Arizona Department of Revenue (ADOR), regardless if the owner rents the property themselves or employs a property management company (PMC). A license is only required for cities that impose a tax on residential rental activity.

See Additional Information for Property Owners

 


 

All payments made by the tenant or on behalf of the landlord are taxable.

See the following list. (This list is not inclusive.)

Common income sources:

  • Rent
  • Non-refundable and forfeited deposits
  • Late payment fees
  • Pet fees
  • Federal rent subsidies (HUD)

 

Fees passed on to the tenant:

  • Common area fees
  • Maintenance charges
  • Homeowner association fees
  • Landscaper maintenance
  • Property tax
  • Pool Service
  • Repairs and/or improvements
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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