ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
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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 |
---|---|---|---|---|---|
Rulings | Individual Income Tax | ITR 14-4 |
What method can an electronic return preparer use to sign an individual income tax return? (Supersedes GTR 01-1) |
10/20/2014 | |
Rulings | Individual Income Tax | ITR 14-5 |
Electronic Signature for Arizona Form AZ-8879 (Supersedes ITR 13-1) |
10/20/2014 | |
Rulings | Individual Income Tax | ITR 14-3 |
"Activities of Daily Living" for the Purpose of the Exemption Allowed Under A.R.S. § 43-1023(C).(Supersedes ITR 99-1) |
08/01/2014 | |
Rulings | Individual Income Tax | ITR 14-1 |
Filing a Joint Tax Return When a Resident Spouse is Married to a Part-Year Resident or Nonresident (SUPERSEDES ITR 95-2) |
05/14/2014 | |
Rulings | Individual Income Tax | ITR 14-2 |
Reporting Income, Deductions, Exemptions, and Withholding for Divorced Individuals for the Year of Divorce (SUPERSEDES ITR 93-23) |
05/14/2014 | |
Rulings | Individual Income Tax | ITR 13-5 |
Can A Net Operating Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? (Supersedes ITR 99-2) |
12/05/2013 | |
Rulings | Individual Income Tax | ITR 13-6 |
Can A Capital Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? |
12/05/2013 | |
Rulings | Individual Income Tax | ITR 13-3 |
How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? |
09/16/2013 | |
Rulings | Individual Income Tax | ITR 13-4 |
How do leases and power purchase agreements (PPA) impact the residential solar energy device credit? |
09/16/2013 | |
Rulings | Individual Income Tax | ITR 13-1 |
SUPERSEDED ON 10-20-2014 – SEE ITR 14-5 |
05/06/2013 | |
Rulings | Individual Income Tax | ITR 13-2 |
SUPERSEDED ON 9-13-2016 – SEE ITR 16-2 |
05/06/2013 | |
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RESCINDED ON 3/14/2013 |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 |