Individual Income Tax

Income Tax Treatment of Stock Options When There is a Change in Residency

Will Arizona Allow a Dependent Exemption When a Taxpayer Does Not Claim Federal Exemption in Order to Claim the Education Credit

Obligations of the United States Government, Federal Agencies, and United States Territories (SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 02-1)

RESCINDED AND SUPERSEDED ON 2/8/10 - SEE ITR 09-1

Extensions (RESCINDS AND SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 01-2)

When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 07‑1)

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

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?

All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.

State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Air Carriers