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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.

NEW FORM 5005 ISSUED

The Department has revised Arizona Form 5005. The new Contractor’s Certificate (Form 5005) may be issued by either a prime contractor, a general contractor working on an MRRA project or the person assuming the responsibility of remitting the tax due on the prime contracting project or the amount equal to retail TPT on materials incorporated into an MRRA project, to a subcontractor.

NEW FORM 5005 ISSUED

Arizona Department of Revenue