The Arizona Department of Revenue (ADOR) reminds individual income and corporate taxpayers who received a tax filing extension and have not yet filed that the deadline to submit returns is October 15.

More than 211,000 individuals and 62,000 corporations received a six month extension to file for the 2017 tax year.

ADOR advises individual income taxpayers to double check their returns to ensure there is no missing information and recommends filing electronically, which is more secure, accurate and faster than paper returns.

For taxable years 2018 and after:

• Tax exempt organizations will no longer need to file either the Arizona Form 99 or copies of their federal Form 990.
• Tax exempt organizations that file a federal Form 990-T to report unrelated business taxable income are still required to file Arizona Form 99T.
• Nonprofit medical marijuana dispensaries will be required to file Arizona Form 99M instead of Arizona Form 99.

Note: This change does not impact returns for prior years that were required to be filed in 2018.  

For the purpose of claiming Arizona’s tax credit for contributions made or certain fees paid to a public school, the Arizona Department of Revenue now requires taxpayers report the school’s County Code, Type Code, and District Code & Site Number (CTDS) number on Form 322, which is included with the Arizona income tax return.

The CTDS is a nine (9) digit number that the Arizona Department of Education uses to identify Arizona public and charter schools.

Effective in 2018, the Arizona Department of Revenue has assigned a five (5) digit code number to identify each Qualifying Charitable Organization and Qualifying Foster Care Charitable Organization for Arizona tax credit purposes on Form 321 and Form 352, which is included with the Arizona income tax return. Taxpayers must use the “QCO Code” or “QFCO Code” of certified organizations to claim the tax credits for contributions QCOs or QFCOs.

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.

The Arizona Department of Revenue has a proposed the following amendment to Administrative Rule: AAC 15-5-1860 . 

To view the proposed amendment, go to: azdor.gov/legal-research/public-comment-administrative-rulemaking

Beginning at 6 p.m. on Sept. 14, 2018, through Sunday, Sept. 16, the Arizona Department of Revenue (ADOR) will perform scheduled technology maintenance.

During this planned maintenance, ADOR applications, including AZTaxes.gov, will not be available; however, AZDOR.gov will be available for tax information and forms access.

We thank you for your patience and apologize for any inconvenience this temporary outage may cause.

The Arizona Department of Revenue has confirmed the tax year 2018 annual inflation adjustments for credits for contributions to certified charities or school tuition organizations. The tax year 2018 credit for contributions are used on tax returns filed in 2019.

Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations