Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
Taxpayer, a security investor, could only deduct his expenses on his Schedule A, not as business expenses on Schedule C. Losses incurred by security investors and security traders are not ordinary losses but capital losses limited to a maximum of $3,000 each year.