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.
Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
Interested TPT taxpayers, please click forms.gle/f19entvYrWh2TwgH8 to participate in a brief online survey offering feedback on TPT tax notices from the Arizona Department of Revenue.
It is critical to verify and update mailing addresses to ensure you receive important correspondence from ADOR. You may verify and update your information instantly and securely at www.AZTaxes.gov.
ADOR would appreciate written feedback on rulings, procedures and other miscellaneous documents in an ongoing effort to engage with and inform the public of state and local tax issues. All comments received by the noted due dates are reviewed and where appropriate, may be included with final documents. Please visit azdor.gov/legal-research/public-comment-rulings-procedures-and-other-documents for due dates and additional details.
The Arizona Department of Revenue is taking steps to deliver faster, more cost-effective tax service for Arizonans. Beginning February 1, 2021, the department will stop mailing the paper Form TPT-EZ to customers.
Taxpayers receiving pre-populated Form TPT-EZ through the mail can go online to file and pay or print the form. Taxpayers can download and print Form TPT-EZ by going to azdor.gov, clicking on “Forms.”
Next Stage in TPT Electronic Filing and Paying
Beginning January 1, 2021, TPT filers with an annual total tax liability of $500.00 or more are required to file electronically. For more information on transaction privilege tax filing and paying requirements, visit azdor.gov/transaction-privilege-tax-tpt.
To file and pay online, a business must be registered on AZTaxes.gov and utilize Automated Clearance House (ACH) Debit, e-check or credit card as a payment method to comply with electronic funds transfer (EFT) payment requirements.
Most states have implemented laws that subject businesses with no physical presence in their state to sales tax when making sales into their state. These laws are generally called remote seller/marketplace facilitator laws. If you also have physical presence in a state outside of Arizona, you are likely not considered a remote seller in that state. For additional details on Arizona-based sellers without a storefront, visit azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/state-sellers/arizona-based-sellers-out-state.
TPT Filing Frequency and Due Dates*- Monthly
Visit azdor.gov/transaction-privilege-tax/due-dates to download the 2020 printable schedule.
TPT filers are reminded of the following September TPT filing deadlines:
* The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically.
Most in-person business tax workshops remain temporarily suspended. In-person workshops are currently limited to 20 taxpayers per session. ADOR makes available online workshops and tutorials on setting up AZTaxes, new user registration, understanding location codes, filing an electronic TPT return and more. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.