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.
Customer Notice: To schedule an appointment, please contact us at [email protected].
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 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 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 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RESCINDED AND SUPERSEDED ON 2/8/10 - SEE ITR 09-1 |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Rescinded on 8/17/2020 |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 | |
Rulings | Individual Income Tax | ITR 99-2 |
SUPERSEDED ON 12-5-2013 – SEE ITR 13-5 |
02/10/2000 | |
Rulings | Individual Income Tax | ITR 99-1 |
SUPERSEDED ON 8/1/2014– SEE ITR 14-3 |
08/16/1999 | |
Rulings | Individual Income Tax | ITR 98-1 |
Rescinded on 5/31/2011 |
04/24/1998 | |
Rulings | Individual Income Tax | ITR 97-3 |
RESCINDED ON 11/25/19 |
08/08/1997 | |
Rulings | Individual Income Tax | ITR 97-2 |
SUPERSEDED ON 8/17/2011 – SEE ITR 11-5 |
08/08/1997 | |
Rulings | Individual Income Tax | ITR 97-1 |
SUPERSEDED ON 5/6/2013 – SEE ITR 13-2 |
07/22/1997 | |
Rulings | Individual Income Tax | ITR 96-4 |
Income Taxation of Indians and Spouses |
05/29/1996 | |
Rulings | Individual Income Tax | ITR 96-3 |
Distributions Comprised of Income Earned by the IRA |
05/09/1996 | |
Rulings | Individual Income Tax | ITR 96-2 |
Pension Plan Distributions Derived from Investment in U.S. Government Obligations |
05/09/1996 | |
Rulings | Individual Income Tax | ITR 96-1 |
SUPERSEDED ON 5-31-2016 - SEE ITR 16-1 |
05/09/1996 | |
Rulings | Individual Income Tax | ITR 94-11 |
SUPERSEDED ON 8/17/2011 – SEE ITR 11-7 |
04/11/1995 | |
Rulings | Individual Income Tax | ITR 95-1 |
Rescinded on 7/17/2014 |
02/10/1995 | |
Rulings | Individual Income Tax | ITR 94-10 |
Part-Year Resident Deductions |
02/10/1995 | |
Rulings | Individual Income Tax | ITR 94-9 |
Arizona Tax Treatment of Nonresident Partner When Only Activity of Partnership is Buying, Selling, and Holding Securities |
02/10/1995 |