FAQ During Tax Season

The State of Arizona has announced it has moved the deadline for filing and paying state individual income taxes from April 15 to May 17, 2021.
This follows the Treasury Secretary announcement that the Internal Revenue Service (IRS) has moved the deadline for 2020 federal individual income tax returns to May 17, 2021. 

The extended deadline only includes individual returns.  The extended deadline also includes Form 140PTC and Form 140ET.

The extended due date applies to individual tax returns and Form 140PTC and Form 140ET.

Arizona's delay in filing and paying state income taxes does not include an extension to pay estimated tax payments.

Yes, the new deadline means taxpayers filing state tax returns or submitting payments after the previous April 15 deadline will not be assessed late filing or payment penalties and interest.

Yes, the Arizona Department of Revenue has moved the deadline for filing and paying state individual income taxes for the 2020 tax year from April 15 to May 17, 2021. For making electronic payments, select the day you want the payment to be withdrawn. Payments made on AZTaxes must be completed before 5:00 p.m. Mountain Standard Time the Arizona business day prior to the due date, in order for the payment to settle the next business day.

Payments can be canceled until 5:00 pm (MST) on the business day prior to the requested withdrawal date. Payments that can be canceled include payments made through e-filed returns and payments made on AZTaxes.gov.

Payment through vendor: If the payment was scheduled through an electronic filing program, visit www.AZTaxes.gov, select Cancel a Payment, and select Efile as the Payment Type. Data required is SSN, filing status, tax year and payment amount.

Payment by individual: If the payment was scheduled on AZTaxes.gov, select Cancel a Payment, then select the Payment type. A confirmation number is required. For payments by paper, ADOR will process the check when it is received and does not hold it for processing at later dates. For paper checks, remember to include the following:

• Tax ID (License, EIN, and SSN#)
• Tax Period
• Tax Type

Yes. State taxpayers wanting to claim tax credits on their 2020 individual income taxes for donations to qualifying charitable organizations, qualifying foster care charitable organizations, certified school tuition organizations (STOs) and public schools have until May 17 to make these donations.

Taxpayers will still be able to claim a credit for donations made after May 17, 2021, but not until they file their 2021 tax year return due in 2022. 

Taxpayers can claim the credit on the 2020 income tax return if you file after May 17, but the donation must be made on or before May 17, 2021. If you make a donation on May 18 or later, you may claim it on the 2021 tax return.

The filing extension provides an extension to file the 2020 Arizona individual returns. The extension due date for individual returns is due October 15, 2021.

The federal individual returns are due October 15, 2021.

Make individual income tax payments on AZTaxes.gov, which does not require registration.

The filing extension provides an extension to file the 2020 Arizona corporate returns. The extension due date for calendar year corporate Arizona returns is due October 15, 2021.

The federal calendar year corporate returns (except S Corporations) are due October 15, 2021.

Corporate income tax payments can also be made on AZTaxes.gov, but registration is required.

The filing extension provides an extension to file the 2020 Arizona fiduciary returns. The extension due date for fiduciary Arizona returns is due September 30, 2021.

The federal calendar year fiduciary returns are due September 30, 2021.

Taxpayers anticipating they will need more time beyond the May 17 deadline to file state income taxes should consider filing for an extension by submitting Arizona Form 204 by May 17.

Please call Collections, who handle the payment plans, to check on your balance or for assistance at (602) 542-5551.

Payments can be canceled until 5:00 pm (MST) on the business day prior to the requested withdrawal date. Payments that can be canceled include payments made through e-filed returns and payments made on AZTaxes.gov.

Payment through vendor: If the payment was scheduled through an electronic filing program, visit www.AZTaxes.gov, select Cancel a Payment, and select Efile as the Payment Type. Data required is SSN, filing status, tax year and payment amount.

Payment by individual: If the payment was scheduled on AZTaxes.gov, select Cancel a Payment, then select the Payment type. A confirmation number is required. For payments by paper, ADOR will process the check when it is received and does not hold it for processing at later dates. For paper checks, remember to include the following:

• Tax ID ( License, EIN, and SSN#)
• Tax Period
• Tax Type

If you are sending your payment separate from the return, you should complete Arizona Form AZ-140V and send it with the payment to the address shown on Form AZ-140V.

Depending on if you are expecting a refund or have tax due, you can find the mailing address for income tax returns: https://azdor.gov/contact-us/mailing-addresses.

For tax year 2020, you may subtract amounts you contributed directly to 529 college savings plans during the taxable year. You may subtract the amount you contributed during the year up to a total of $2,000 ($4,000 for a married couple filing a joint return.) If you are married filing separate returns, either you or your spouse may take the subtraction, or you may divide it between you, but the total subtraction taken by both of you cannot be more than $4,000.

If you contribute more than $2,000 ($4,000 if married) during the year, your total subtraction is still limited to $2,000 ($4,000 if married.)

You cannot take a subtraction for an amount transferred from one college savings plan to a different college savings plan (a rollover).

2.35% convenience fee, minimum of $1.50, to make a tax payment with a credit card. $3.50 convenience fee to make a tax payment with a debit card. Note: To determine if you have a Visa Corporate debit card or a Visa Consumer branded debit card, please contact your financial institution that issued the card.

You may be able to depending on if you meet the qualification from the IRS.

It depends on your gross income. In the state of Arizona, full-year resident or part-year resident individuals must file a tax return if they are:

• Single, married filing separately or head of household and the Gross Income (GI) is at least $12,400;
• Married and filing jointly and the GI is at least $24,800.

You can find information on where your refund is at https://azdor.gov/individual-income-tax-filing-assistance/wheres-my-refund.

To confirm certified qualifying charities and more information on QCO and QFCO tax credits, visit https://azdor.gov/tax-credits/contributions-qcos-and-qfcos.

A taxpayer can only claim a tax credit for donations made to certified charities from the list for the year in which the donation was made. For example, donations made during 2020 must be to a charity shown on the 2020 QCO or QFCO list. To confirm certified qualifying charities and more information on QCO and QFCO tax credits, visit https://azdor.gov/tax-credits/contributions-qcos-and-qfcos.

Yes, once confirming an organization is certified, taxpayers are required to use the “QCO Code” or “QFCO Code” to claim the tax credits for contributions. For more information on Arizona’s charitable tax credits and what forms to use, go to https://azdor.gov/tax-credits.

In an ongoing effort to protect taxpayers from identity theft, the IRS, state tax agencies and the tax industry are asking for driver’s license numbers or state-issued identification numbers. Providing this information helps verify identity and can prevent unnecessary delays in tax return processing.

The second federal stimulus bill (the Consolidated Appropriations Act, 2021) clarified that the EIDL payments (made in the CARES Act and the Consolidated Appropriations Act) are not taxable for federal purposes and will not be included in federal adjusted gross income of an individual or federal taxable income of a business.

Stimulus check / Economic Impact Payments are not considered income for federal or Arizona income tax purposes; and therefore not taxable.  

The Emergency Rental Assistance is not considered income for federal or Arizona income tax purposes; and therefore not taxable.

Taxpayers should have received a Form 1099-G from the Arizona Department of Economic Security that they will need in order to prepare their 2020 federal income tax return. The amount of unemployment compensation is reported on the federal income tax return. The American Rescue Plan of 2021 includes a subtraction from federal adjusted gross income of up to $10,200 in unemployment income per person for the 2020 tax year.

Only self employed taxpayers may claim a home office deduction.

On April 14, 2021, Governor Ducey signed Senate Bill 1752, which conformed to the definition of federal adjusted gross income (federal taxable income, for corporations), including federal changes made during 2020 as well as through the 2021 American Rescue Plan. The American Rescue Plan of 2021 included a subtraction from federal adjusted gross income of up to $10,200 in unemployment income per person for the 2020 tax year.

The tax conformity FAQs can be found on this page.

Yes. On April 14, 2021, Governor Ducey signed Senate Bill 1752, which conformed to the definition of federal adjusted gross income (federal taxable income, for corporations), including federal changes made during 2020 as well as through the 2021 American Rescue Plan. The bill does not add any new non-conformity additions or subtractions. However, additions and subtractions created for prior non-conformity adjustments for issues such as bonus depreciation are still in place.

2020 conformity includes the federal 2020 Cares Act, the federal Consolidated Appropriations Act of 2021, and the federal American Rescue Plan of 2021.

Yes. The American Rescue Plan of 2021 includes a subtraction from federal adjusted gross income of up to $10,200 in unemployment income per person for the 2020 tax year. The starting point for your Arizona return is your federal adjusted gross income.

Yes, but the American Rescue Plan of 2021 includes a subtraction from federal adjusted gross income of up to $10,200 in unemployment income per person for the 2020 tax year. The starting point for your Arizona return is your federal adjusted gross income.

PPP are exempt from state income tax.

Taxpayers that did not take the subtraction on their original federal return and are waiting for the IRS to adjust their return to remove the subtraction should wait to amend their Arizona return. The Department is analyzing this situation and will post additional guidance soon.

Taxpayers who filed their original federal return for tax year 2020 claiming the subtraction should file their Arizona return starting with federal adjusted gross income from their federal return.

In light of COVID-19, the Arizona Department of Revenue has temporarily modified current services in an effort to protect the health and safety of its customers and employees while continuing to provide information and support to Arizona taxpayers.

Customers requiring in-person assistance can make an appointment with a department representative at ADOR’s locations in Phoenix and the Southern Regional Office in Tucson. They can do this by emailing [email protected] or calling (602) 716 –ADOR (2367).

A drop-box is available at the three ADOR locations for payments, forms, applications, and returns without an appointment. Items are collected throughout the day and taxpayers can receive a submission confirmation by including their email address on the top of the envelope.

Online Filing and Call Center Assistance
ADOR also offers a Live Chat feature, which is available online Monday through Friday from 7 a.m. to 6 p.m. to answer inquiries for general questions and offers navigational guides in real-time.

Customers seeking information on particular private taxpayer matters or confidential account information can speak to our Customer Care Center at (602) 255-3381 or 800-352-4090.

Yes, a drop-box is available at the three ADOR locations for payments, forms, applications, and returns without an appointment.

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You can file the Power of Attorney forms at https://azdor.gov/forms/poa-and-disclosure-forms. You can email, fax, or mail the form tot ADOR as shown in the instructions.