Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Individual Income Tax | ITR 01-1 |
RESCINDED ON 3/14/2013 |
03/14/2013 | |
| Rulings | Individual Income Tax | ITR 12-1 |
Defining Household Income for the Purpose of the Property Tax Credit (SUPERSEDES ITR 92-4) |
12/10/2012 | |
| Rulings | Individual Income Tax | ITR 12-2 |
Compensation Received by a National Guard member or a member of the United States Reserves |
12/10/2012 | |
| Rulings | Individual Income Tax | ITR 11-5 |
Joint and Several Income Tax Liability (SUPERSEDES ITR 97-2) |
08/17/2011 | |
| Rulings | Individual Income Tax | ITR 11-6 |
Real Estate Mortgage Investment Conduits (REMICs) (SUPERSEDES ITR 91-2) |
08/17/2011 | |
| Rulings | Individual Income Tax | ITR 11-7 |
Cafeteria Plans (SUPERSEDES ITR 94-11) |
08/17/2011 | |
| Rulings | Individual Income Tax | ITR 93-12 |
SUPERSEDED ON 6/22/2011 – SEE ITR 11-3 |
06/22/2011 | |
| Rulings | Individual Income Tax | ITR 93-11 |
SUPERSEDED ON 6/22/2011 – SEE ITR 11-4 |
06/22/2011 | |
| Rulings | Individual Income Tax | ITR 11-3 |
What is the Arizona income tax treatment of issues unique to retired members of the Uniformed Services of the United States? (Supersedes Arizona Income Tax Ruling ITR 93-12) |
06/22/2011 | |
| Rulings | Individual Income Tax | ITR 11-4 |
Can an active duty member of the United States Armed Forces who moves pursuant to a military order deduct moving expenses related to that move on his or her Arizona income tax return? (Supersedes Arizona Income Tax Ruling ITR 93-11) |
06/22/2011 | |
| Rulings | Individual Income Tax | ITR 11-1 |
State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Rail, Motor and Motor Private Carriers (Supersedes Arizona Income Tax Ruling ITR 91-1) |
05/03/2011 | |
| Rulings | Individual Income Tax | ITR 11-2 |
State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Air Carriers |
05/03/2011 | |
| Rulings | Individual Income Tax | Pre 1991 |
All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. |
12/01/2010 | |
| Rulings | Individual Income Tax | ITR 10-1 |
Does the subtraction, for armed forces personnel, under A.R.S. § 43-1022 apply to Arizona residents who are active duty service members of the commissioned corps of the United States Public Health Service or the National Oceanic and Atmospheric Administration? |
06/21/2010 | |
| Rulings | Individual Income Tax | ITR 09-2 |
Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date |
02/08/2010 | |
| Rulings | Individual Income Tax | ITR 09-1 |
When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 07‑1) |
02/08/2010 | |
| Rulings | Individual Income Tax | ITR 07-2 |
Extensions (RESCINDS AND SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 01-2) |
12/07/2007 | |
| Rulings | Individual Income Tax | ITR 07-1 |
RESCINDED AND SUPERSEDED ON 2/8/10 - SEE ITR 09-1 |
08/13/2007 | |
| Rulings | Individual Income Tax | ITR 06-1 |
Obligations of the United States Government, Federal Agencies, and United States Territories (SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 02-1) |
04/17/2006 | |
| Rulings | Individual Income Tax | ITR 05-2 |
Will Arizona Allow a Dependent Exemption When a Taxpayer Does Not Claim Federal Exemption in Order to Claim the Education Credit |
09/06/2005 | |
| Rulings | Individual Income Tax | ITR 02-5 |
Income Tax Treatment of Stock Options When There is a Change in Residency |
10/21/2002 | |
| Rulings | Individual Income Tax | ITR 02-4 |
Amended Return's Effect on the Estimated Tax Payment Underpayment Penalty |
07/15/2002 | |
| Rulings | Individual Income Tax | ITR 02-3 |
Allocating Joint Estimated Payments to Separate Returns |
07/15/2002 | |
| Rulings | Individual Income Tax | ITR 02-2 |
Distributions From a Regulated Investment Company Derived From U.S. Government Obligations |
01/17/2002 | |
| Rulings | Individual Income Tax | ITR 01-3 |
Rescinded on 8/17/2020 |
12/19/2001 |