FAQ During Tax Season

Individual income taxpayers who received a calendar year filing extension, and have not yet filed a return, have until the IRS shutdown to submit their e-filed individual income tax returns. The filing extension provides an additional six months to file the 2019 Arizona individual returns. The extension is six months after the extended original due date of July 15, 2020, individual returns are due January 15, 2021. 

The federal individual returns are due October 15, 2020.

Due to Arizona's electronic filing system being connected to the federal electronic filing system, which is expected to close for individual income tax in mid-November, individual income taxpayers’ ability to e-file a state tax return by the Arizona extended due date of January 15, 2021, may be impacted. If individual income taxpayers are filing the Arizona return after the IRS shutdown, the Arizona individual income tax return will need to be filed by paper to be timely.  

The 2019 Arizona individual return cannot be e-filed during the IRS shutdown in mid-November. For returns to be considered timely, individual taxpayers will need to e-file before the IRS shutdown or by paper before January 15, 2021.

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

The filing extension provides an additional six months to file the 2019 Arizona corporate returns. The extension is six months after the extended original due date of July 15, 2020, calendar year corporate Arizona returns are due January 15, 2021.

The federal calendar year corporate returns (except S Corporations) are due October 15, 2020.

The 2019 Arizona corporate return cannot be e-filed during the IRS shutdown in late December and early January.  For returns to be considered timely, calendar year corporate taxpayers (except S Corporations) may need to e-file before the IRS shutdown or by paper before January 15, 2021.

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

The filing extension provides an additional five and half months for fiduciary returns. The extension is after the extended original due date of July 15, 2020, fiduciary Arizona returns are due December 30, 2020.

The federal calendar year fiduciary returns were due September 30, 2020. 

E-filed fiduciary (Form 141) returns may be impacted, as the IRS system normally shuts down for a couple of weeks in late December and early January. 

The 2019 Arizona fiduciary return cannot be e-filed during the IRS shutdown in late December and early January.  For returns to be considered timely, fiduciary taxpayers will need to e-file before the IRS shutdown or by paper before December 30, 2020.

Taxpayers anticipating they will need more time beyond the new July 15 deadline to file state income taxes should consider filing for an extension by submitting Arizona Form 204 by July 15.

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

Yes, the Arizona Department of Revenue has moved the deadline for filing and paying state income taxes from April 15 to July 15, 2020 following direction by Governor Doug Ducey. 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. So, if you pick April 15, it will be taken out on April 15.

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

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

The tax extension applies to individual, corporate and fiduciary tax returns.

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.

The cutoff date has not changed. State taxpayers wanting to claim tax credits on their 2019 individual income taxes for donations to qualifying charitable organizations, certified school tuition organizations (STOs) and public schools have until April 15 to make these donations. It is important to point out the April 15 date is built into Arizona statute, which means the Department of Revenue does not have the discretion to make a date adjustment for tax credit contributions.

Taxpayers will still be able to claim a credit for donations made after April 15, 2020, but not until they file their 2020 tax year return due in 2021.

Taxpayers can claim the credit on the 2019 income tax return if you file after April 15, but the donation must be made on or before April 15, 2020. For example, you can make a donation on April 15 and file your return on July 15. If you make a donation on April 16 or later, you may claim it on the 2020 tax return.

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 light of COVID-19, the ADOR has temporarily discontinued face-to-face field audit work until further notice. If you are scheduled for an audit or are under audit, please contact your auditor and proceed with the audit process, which includes providing information in response to audit requests. Auditors will accommodate requests for additional time. Although an auditor may issue a tentative notice of proposed assessment, an auditor will delay the issuance of a final notice of proposed assessment at your request until further notice.

There have been no changes to the TPT filing and paying deadline at this time. You can find the TPT due date calendar at https://azdor.gov/transaction-privilege-tax/due-dates.

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 on AZTaxes.gov.

Business Tax Payments: Sign in to your account on AZTaxes.gov. Go to Payment History. Next to the payment will be a cancellation box. Check the box and click Submit. You will receive a confirmation number for the cancellation.

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

Yes, while in-person workshops are suspended, you may check available dates and register for upcoming online Business Tax Workshops by visiting https://azdor.gov/taxpayer-education.

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).

Due to reduced customer traffic, the Mesa location began drop-off service only effective April 3, 2020.

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.

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