On May 31, 2019, Governor Doug Ducey signed House Bill 2757, which conformed to the definition of federal taxable income for taxable years beginning in 2018, including retroactive changes made during 2018 and did not add any new non-conformity additions or subtractions.  However, additions and subtractions already in statute, such as bonus depreciation, did not change.  The forms and instructions issued for 2018 are correct. 

The Arizona Department of Revenue (ADOR) is ready to work with taxpayers who have filed their 2018 taxes, but need some extra time to pay what they owe. The department says there are installment agreement options available.  

A taxpayer can contact ADOR and request a payment plan over the phone or fill out Form 140-IA*, which outlines several monthly installment plan options for up to a year. The Department of Revenue will help the customer determine a payment level that is reasonable for the taxpayer’s particular circumstances.

Legislation has been signed into law by Governor Doug Ducey that will require remote sellers and marketplace facilitators that have not been collecting transaction privilege tax (TPT) under current state law to begin filing and paying TPT in Arizona starting October 1, 2019.

The legislation is the result of a 2018 ruling by the U.S. Supreme Court in the South Dakota v. Wayfair case. The decision allows states to require out-of-state online businesses without a physical presence to collect and remit tax on sales from transactions in their state.

The Arizona Department of Revenue issued the following guidance for individual income taxpayers now that the  Arizona legislature has determined the matter of conforming to the Internal Revenue Code (IRC).

Tax year 2018

• For tax year 2018 Arizona conforms to the IRC. This includes 2018 tax forms, which assumed conformity. 
• No action is required of taxpayers who have already filed; for taxpayers who have filed an extension, returns are still due on October 15, 2019.

Tax year 2019

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

The Arizona Department of Revenue (ADOR) reminds 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.

Pursuant to TPR 19-1, this penalty abatement procedure applies to all property management companies (PMCs) that filed transaction privilege tax (TPT) returns on behalf of property owners for taxable periods starting January 1, 2018 (filed in February 2018) to June 30, 2019 (filed in July 2019) (Applicable Tax Period).

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Wednesday, May 15, 2019

Residential rental property owners and property management companies (PMCs) with questions about transaction privilege tax (TPT) filing and paying in Arizona can turn to dedicated resources through the Arizona Department of Revenue (ADOR).

ADOR’s dedicated hotline of (602) 716-RENT (7368) and dedicated email addresses for residential rental property owners and property management companies are available to assist with any questions regarding TPT.

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

The Arizona Department of Revenue (ADOR) reminds 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.