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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].

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Corporate Tax

CTR 91-2

Arizona Net Operating Loss Calculation - Change of Filing Method

  • Read more about CTR 91-2

CTR 93-2

Application of Minimum Tax on Short Period Returns

  • Read more about CTR 93-2

CTR 93-3

SUPERSEDED ON 5/6/2013 – SEE CTR 13-1

  • Read more about CTR 93-3

CTR 93-4

Partnership Filing Requirements - Exclusion from Partnership Treatment

  • Read more about CTR 93-4

CTR 93-5

SUPERSEDED ON 5/6/2013 – SEE CTR 13-1

  • Read more about CTR 93-5

CTR 93-1

S Corporation Election to File as a Regular C Corporation for Arizona Income Tax Purposes

  • Read more about CTR 93-1

CTR 93-7

Rescinded on 12/18/2012

  • Read more about CTR 93-7

CTR 93-8

Use of Alternate Reporting Methods by Arizona Multistate Taxpayer

  • Read more about CTR 93-8

CTR 93-9

Corporate Filing Obligations Relating to Tiered Partnerships

  • Read more about CTR 93-9

CTR 93-10

Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered Partnerships

  • Read more about CTR 93-10
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Arizona
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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