The Arizona Department of Revenue (ADOR) is committed to providing taxpayers and tax preparers with the information necessary to properly file this tax season. As it relates to tax year 2018, ADOR is providing the following filing update.

As contemplated in Arizona law, in situations where conformity between state and federal tax law has not yet been decided, ADOR has prepared income tax forms for tax year 2018 based on Arizona law conforming to the current Internal Revenue Code (IRC), except those provisions to which the state historically does not conform.

The Arizona Department of Revenue (ADOR) is reminding tax preparers and employers in the state to continue looking out for phishing and other email scams.

One particular email scam is the Form W-2 email phishing scam.

The W-2 form reports an employee's annual wages and the amount of taxes withheld from their paycheck, as well as other confidential information.

The Arizona Department of Revenue has reported for four consecutive fiscal years that no individual taxpayers have claimed the income tax credit for Renewable Energy Investment and Production for Self-Consumption by International Operations Centers (Arizona Form 351).

Pursuant to A.R.S. § 43-224, for taxable years 2019 and after:

The Arizona Department of Revenue’s Customer Care Call Center handles an average of 50,000 to 60,000 calls every month, with many of the inquiries involving complex tax-related questions.

Due to periods of high call volumes during certain times of the year, the agency has some tips for taxpayers to assist them contacting the department:

Taxpayers can file now and schedule payments up until the deadline.

The Arizona Department of Revenue (ADOR) reminds monthly transaction privilege tax filers that returns are due.

Avoid the worry and hassle of mailing your return by using AZTaxes.gov, which is available at night and weekends. Our online filing and paying service is free, fast and easy — allowing payments to be scheduled up until the second to last business day.

To be in compliance with state law, you must file a return by its due date, even if there is no tax due for the filing period.

On Jan. 1, 2019, the Arizona Department of Revenue’s program to enhance electronic filing and paying in the state goes into effect.

Under legislation that became law in 2017, businesses with an annual transaction privilege tax (TPT) and use tax liability of $10,000 or more during the prior calendar year will be required to file and pay electronically starting in February 2019 for the January reporting period.

As a follow-up to an information bulletin from last month, the Arizona Department of Revenue (ADOR) would like to remind businesses that renewals are due January 1, 2019.

TPT licenses are valid for one calendar year, from January 1 through December 31. Licenses renewed within the calendar year must still be renewed at the start of the following calendar year.

Taxpayers must renew the license before carrying on with business in Arizona. Failure to renew the license may be subject to penalties.

Online auction takes place from Dec. 12-16

The Arizona Department of Revenue will conduct a public auction of unclaimed property from dormant safe deposit boxes.

The sale will take place at 11 a.m. on Friday, Dec. 14, at Sierra Auction, 3570 Grand Avenue in Phoenix, and will feature a variety of merchandise ranging from jewelry and precious metals to vintage currency and a variety of miscellaneous items.

During this holiday season of family and giving, the Arizona Department of Revenue (ADOR) is urging taxpayers and tax preparers to remain vigilant in protecting private information from scam artists.

In 2019, the Arizona Department of Revenue (ADOR) will be taking another step in its ongoing drive to provide enhanced customer service through electronic filing and paying.