Legal Research
In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
- Arizona Revised Statutes - the statutory laws for the state of Arizona.
Find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office.
- Private Taxpayer Rulings/Taxpayer Information Rulings - The department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request.
- Tax Procedure provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings.
- Tax Rulings - Written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation.
- Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts. We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents. For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.
- Conformity to IRC - Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| 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 13-2 |
SUPERSEDED ON 9-13-2016 – SEE ITR 16-2 |
05/06/2013 | |
| Rulings | Individual Income Tax | ITR 13-1 |
SUPERSEDED ON 10-20-2014 – SEE ITR 14-5 |
05/06/2013 | |
| Rulings | Individual Income Tax | ITR 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 |