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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.

NOTICE: AZTaxes.gov and electronic income filing will be unavailable due to scheduled maintenance on Saturday, April 24 at 8:00 a.m. The website will be back online by Sunday, April 25 at 8:00 a.m. We apologize for any inconvenience.

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  • A New 2012 Individual Income Tax Form is now Available For Same-Sex Couples That File A Joint Federal Tax Return To Determine Their Starting Point For Their Arizona Single Returns.
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A New 2012 Individual Income Tax Form is now Available For Same-Sex Couples That File A Joint Federal Tax Return To Determine Their Starting Point For Their Arizona Single Returns.

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Earlier this year, the IRS issued a ruling allowing all married same-sex couples to file a joint federal income tax return, regardless of the laws of the state in which the couple resides.  The Arizona Constitution defines marriage as the union of one man and one woman.  A same sex couple who was married in another state or country but who resides in Arizona is therefore required to file separate Arizona income tax returns as single or, if qualified, head of household.

This creates a complication because the income reported on the federal return is the starting point for calculating Arizona income tax.  Under the new IRS policy, one income amount will now be attributable to two separate taxpayers.  To address this complication, the Department of Revenue created a new form (Arizona Schedule S) that enables the same-sex couple to identify which individual earned which portion of the income reported on the joint federal return.  Those amounts will become the starting point for completing the two separate Arizona tax returns.

  • The form is available at: Arizona Schedule S form
  • The instructions for the form are available at:  Arizona Schedule S instructions
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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