Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.
Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
NOTICE: AZTaxes.gov will be unavailable on Wednesday, March 3 from 5:30 p.m. through 11:59 p.m. (midnight) for scheduled system maintenance. We apologize for any inconvenience.
(a) As of the effective date, there is hereby levied and imposed an ATC Tax equal to _____ percent of the inpatient net patient revenue on participating hospitals. If the maximum allowable rate under federal law is reduced below 6.0 percent, the rate shall be automatically reduced to the maximum allowable rate.
(b) Inpatient net patient revenue is calculated from the medicare cost report as:
(1) The sum of worksheet G-2, column 1, lines 1, 2, 2.01, 15, 17 and 18;
(2) Divided by worksheet G-2, column 3, line 25; AND
(3) Multiplied by worksheet G-3, column 1, line 3.
(c) All data required to calculate the ATC Tax and its application shall be derived from the hospital medicare cost reports with the hospital fiscal year ending between April 1, 2010 and March 31, 2011.