Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
Document Type | Category | Document ID | Description | Tags | Decision Date |
---|---|---|---|---|---|
Decisions | Individual Income Tax | 201300066-I |
The Department had no obligation to refund taxes if a timely refund claim is not presented. |
Hearing | 07/19/2013 |
Decisions | Individual Income Tax | 201300040-I |
Taxpayers did not show they were in the business of buying and selling properties. Their general expenses could not be deducted on Schedule C but were only deductible as miscellaneous itemized deductions on Schedule A subject to the 2% limitation. |
Hearing | 06/14/2013 |
Decisions | Individual Income Tax | 201200250-I |
Investigatory expenses incurred in looking for potential investments are not deductible. Taxpayers did not meet their burden to substantiate travel expenses. |
Hearing | 04/24/2013 |
Decisions | Individual Income Tax | 201100236-I |
Expenses incurred in the process of purchasing property are capital expenses that may not be deducted as either business expenses or as expenses incurred for the production or collection of income. Such expenses must be capitalized. |
Hearing | 04/04/2013 |
Decisions | Individual Income Tax | 201200106-I |
Taxpayer did not demonstrate that he engaged in business for profit or that expenses were appropriate and necessary for the business to allow him to deduct the expenses on his Schedule C. Taxpayer also did not demonstrate that alleged contributions were allowable charitable deductions. |
Director | 03/14/2013 |
Decisions | Individual Income Tax | 201200214-I |
The method of determining income taxable by Arizona prescribed by ITR 93 20 is equally applicable whether a married couple, one of whom is a part-year Arizona resident, files separate returns or a joint return. |
Hearing | 03/07/2013 |
Decisions | Individual Income Tax | 201200229-I |
Taxpayer abandoned Arizona residency for tax year at issue. Taxpayer was not subject to Arizona income tax on income earned from non-Arizona sources. |
Hearing | 01/23/2013 |
Decisions | Individual Income Tax | 201200224-I |
Taxpayers did not establish they abandoned Arizona residency when Husband accepted out-of-state employment. |
Hearing | 01/10/2013 |
Decisions | Individual Income Tax | 201200114-I |
Because Taxpayer was an Arizona resident he was required to report income from all sources, including income from the sale of his California business, on his Arizona tax return. |
Director | 01/09/2013 |
Decisions | Individual Income Tax | 201200088-I |
Taxpayers, members of a limited liability company (LLC), could not deduct expenses of the LLC as unreimbursed ordinary and necessary partnership (LLC) expenses that they were not required to pay under the LLC agreement. |
Hearing | 09/28/2012 |
Decisions | Individual Income Tax | 201200062-I |
Taxpayers, investors in real property, could only deduct their investment expenses on Schedule A as miscellaneous itemized deductions and not as business expenses on Schedule C. Taxpayers could not deduct car and truck expenses based on both standard mileage rates and also on actual car expenses. |
Hearing | 09/25/2012 |
Decisions | Individual Income Tax | 201200089-I |
Interest component of the funds a person receives on the redemption of tax liens they purchased are not exempt from Arizona state income tax as interest on a county obligation. |
Hearing | 06/27/2012 |
Decisions | Individual Income Tax | 201100294-I |
Wildlife photographers who had some pictures published in magazines showed that photography activity was engaged in with a profit motive. |
Hearing | 06/13/2012 |
Decisions | Individual Income Tax | 201200056-I |
Taxpayer, a security trader, could deduct his expenses on his Schedule C as business expenses. However, losses incurred by a security trader are not ordinary losses but capital losses limited to a maximum of $3,000 each year. |
Hearing | 05/24/2012 |
Decisions | Individual Income Tax | 201200048-I |
Distributions from a tribe located in another state received by a member of the tribe who was an Arizona resident was subject to Arizona income tax. |
Hearing | 05/09/2012 |
Decisions | Individual Income Tax | 201100302-I |
Payments received by a spouse pursuant to a temporary family support order that did not provide a fixed sum for child support are considered alimony payments subject to income tax. |
Hearing | 04/17/2012 |
Decisions | Individual Income Tax | 201100255-I |
Taxpayer, a security investor, could only deduct his expenses on his Schedule A, not as business expenses on Schedule C. Losses incurred by security investors and security traders are not ordinary losses but capital losses limited to a maximum of $3,000 each year. |
Hearing | 04/11/2012 |
Decisions | Individual Income Tax | 201100305-I |
Equitable recoupment, even if available as a defense in an Arizona tax case, could only be used as a defense and cannot be used to recover erroneously paid tax for which a timely claim for refund was not filed. |
Hearing | 03/30/2012 |
Decisions | Individual Income Tax | 201100259-I |
The IRS has specific rules regarding the level of substantiation required for charitable contributions depending on the amount contributed and the nature of the contribution. Taxpayers failed to adequately substantiate most of their claimed charitable deductions. |
Hearing | 03/27/2012 |
Decisions | Individual Income Tax | 201100249-I |
Book author who had some of his books published showed that his writing activity was engaged in with a profit motive. |
Hearing | 03/13/2012 |
Decisions | Individual Income Tax | 201100248-I |
Contribution to the clean election fund made by Taxpayers’ wholly owned LLC, at their direction and which was accounted for by the LLC as a distribution to Taxpayers, constituted a payment by Taxpayers within the meaning of A.R.S. § 16‑954(B). |
Hearing | 02/22/2012 |
Decisions | Individual Income Tax | 201100238-I |
Audit interest is not a penalty, but compensation to the state for the lost time-value of money received after the due date and cannot generally be waived. |
Hearing | 01/05/2012 |
Decisions | Individual Income Tax | 201100228-I |
Taxpayer showed that his business activities were undertaken with an intent to make a profit so his business loss was deductible. |
Hearing | 12/09/2011 |
Decisions | Individual Income Tax | 201100210-I |
Taxpayer’s payments were made pursuant to a written instrument incident to a divorce decree and were deductible. |
Hearing | 10/28/2011 |
Decisions | Individual Income Tax | 201100156-I |
Taxpayers could not maintain a claim for refund for tax years closed by a closing agreement. The closing agreement took the form of two letters, an offer by the Department and the acceptance of the offer by the taxpayers. |
Hearing | 09/29/2011 |