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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 |
---|---|---|---|---|---|
Decisions | Individual Income Tax | 201100112-I |
To take an alimony deduction for payments, the obligation to make payments must necessarily stop on death of the other ex-spouse. Allowance a deduction in prior tax year does not prevent the Department from assessing tax on payments made in a later tax year. |
Hearing | 06/24/2011 |
Decisions | Individual Income Tax | 201100056-I |
Arizona domicile is not abandoned by a Taxpayer taking a job on a cruise ship with no evidence of an intention to abandon Arizona domicile or residence. |
Hearing | 06/17/2011 |
Decisions | Individual Income Tax | 201000271-O |
Taxpayers were not entitled to an alternative fuel credit in later years for the purchase of a neighborhood electric vehicle purchased in Arizona in a year. Taxpayers were not Arizona residents and Taxpayers did not file an Arizona income tax return or claimed the credit in the year of purchase. |
Hearing | 05/05/2011 |
Decisions | Individual Income Tax | 201000305-P |
Penalties not abatement even though Taxpayers experienced unfortunate events where Taxpayers had developed a pattern of not filing and paying many years before they experienced the unfortunate events. Taxpayers did not show the unfortunate events caused their failure to file and pay. |
Hearing | 04/29/2011 |
Decisions | Individual Income Tax | 201000230-P |
Late filing penalties abated where Taxpayers electronically filed income their income tax return through their accountant who confirmed to Taxpayers that the return was filed, but the electronic filing by the accountant was rejected by the IRS and the accountant did not then inform Taxpayers of the rejection. |
Hearing | 03/31/2011 |
Decisions | Individual Income Tax | 201000228-I |
Out-of-state pension received by Arizona residents is subject to Arizona income tax. Interest is mandated by law. Interest is not a penalty but recognizes the time value of money not timely paid to the state. |
Hearing | 02/09/2011 |
Decisions | Individual Income Tax | 201000195-I |
Charitable deductions disallowed because Taxpayer failed to meet the strict substantiation requirements for charitable contributions over $250.00. |
Hearing | 01/04/2011 |
Decisions | Individual Income Tax | 201000143-I |
Taxpayers established that they were entitled to a solar credit. Some of the requirements do not apply to self-designed and installed units |
Hearing | 12/02/2010 |
Decisions | Individual Income Tax | 201000170-O |
Taxpayers were entitled to carry forward an alternative fuel credit for the purchase of a neighborhood electric vehicle purchased in Arizona before Taxpayers were Arizona residents but where Taxpayers became Arizona residents in the year of purchase and Taxpayers had Arizona income and filed an Arizona income tax return claiming the credit in the year of purchase. |
Hearing | 11/18/2010 |
Decisions | Individual Income Tax | 201000005-I |
The construction of a storm water management system, sewage collection system, sewage treatment plant and effluent distribution system do not qualify for credit as pollution control equipment |
Hearing | 06/15/2010 |
Decisions | Individual Income Tax | 200900177-I |
Business expenses for home office and 179 deductions are limited to the amount of income derived from the business during the taxable year |
Hearing | 04/08/2010 |
Decisions | Individual Income Tax | 200900257-I |
Taxpayer cannot deduct mortgage interest as both interest and as a miscellaneous business deduction |
Hearing | 03/16/2010 |
Decisions | Individual Income Tax | 200900067-I |
Taxpayer did not establish abandonment of Arizona residency |
Hearing | 03/04/2010 |
Decisions | Individual Income Tax | 200900213-I |
Contributions used to purchase supplies for science experiments conducted in pre-school classroom do not qualify for the credit as contributions to a public school for the support of extracurricular activities or character education programs of the school. |
Hearing | 02/17/2010 |
Decisions | Individual Income Tax | 200800180-I |
Taxpayers cannot take an itemized deduction for health insurance premiums paid through an employer which deducted the premiums from the employee’s pay using pre-tax dollars. |
Director | 01/25/2010 |
Decisions | Individual Income Tax | 200900171-I |
Taxpayer was not entitled to the dependent/ancestor deduction because Taxpayer did not establish that he paid more than one-half for the support of the dependent. |
Hearing | 01/19/2010 |
Decisions | Individual Income Tax | 200800183-I |
The proper calculation of the credit for taxes paid to other states or countries for 2002 tax year includes a pro-rata application of Arizona exemptions and deductions to the income from the other state or country. Where the laws of another state provide for a credit for taxes paid to Arizona but a taxpayer is unable to take the credit because of electing to file on a composite return in that state, the taxpayer is not eligible in Arizona to take a credit for taxes paid to that state. |
Director | 09/04/2009 |
Decisions | Individual Income Tax | 200900021-I |
Taxation of royalty payments on reservation land. |
Hearing | 06/26/2009 |
Decisions | Individual Income Tax | 200900004-I |
The proper calculation of the credit for taxes paid to other states or countries for 2002 tax year includes a pro-rata application of Arizona exemptions and deductions to the income from the other state or country. |
Hearing | 06/16/2009 |
Decisions | Individual Income Tax | 200900019-I |
Audit Section properly denied Taxpayer’s claim for refund/offset where the Arizona tax return was filed more than four years after the return was due. |
Hearing | 03/12/2009 |
Decisions | Individual Income Tax | 200900006-I |
An offer–in–compromise applies only to the tax liabilities that exist at the time the proposed offer-in-compromise is received, and does not preclude the Department from issuing an assessment on a later discovered tax liability based on unreported income. |
Hearing | 02/17/2009 |
Decisions | Individual Income Tax | 200800180-I |
Pre-tax medical insurance premiums are not allowed as an itemized deduction; discretion to abate interest under A.R.S. § 42-2065 is given to the Department’s Director and not the Hearing Office. |
Hearing | 02/04/2009 |
Decisions | Individual Income Tax | 200800140-I |
A.R.S. § 43‑1022.2(a) does not allow a married couple filing a joint return to take two separate $2,500 deductions for payments from one spouse’s federal retirement plan. |
Hearing | 09/25/2008 |
Decisions | Individual Income Tax | 200800093-I |
Calculation of the A.R.S. § 42-1125.A “failure to file when due penalty” when the taxes withheld during the year exceed the amount “required to be shown on such return.” |
Hearing | 09/22/2008 |
Decisions | Individual Income Tax | 200800060-I |
Losses stemming from expenses related to two yachts owned by taxpayer and placed into charter service are not deductible because the activity was not engaged in for profit. |
Hearing | 09/15/2008 |