Arizona Department of Revenue - Agency Platform

Arizona Department of Revenue and Code for America Announce Free e-Filing Pilot for Qualified Individual Taxpayers

Tue, 17 Oct 2023 17:52:53 +0000

Arizona Department of Revenue and Code for America Announce Free e-Filing Pilot for Qualified Individual Taxpayers

[email protected] Tue, 10/17/2023 - 10:52

The Arizona Department of Revenue (ADOR) and Code for America today announced a landmark partnership giving eligible Arizona individual taxpayers a new way to e-file their taxes for free in 2024. Arizona is one of a small handful of states participating in the pilot of the IRS Direct File program, which gives taxpayers an option to e-file their federal tax returns directly for the first time in US history.

While the IRS Direct File program is for federal returns only, Arizona has chosen to join the pilot program, by providing a service that integrates state tax filing with IRS Direct File, a major step in creating a seamless federal-state system.

The Arizona filing software is being built by Code for America, a civic tech nonprofit that works with community leaders and governments to build equitable, accessible digital tools and services. Eligible Arizona taxpayers will be able to use this platform for the 2024 tax season.

At the Arizona Department of Revenue, we are continuously seeking out ways to make filing taxes simpler, easier, and more seamless, said Arizona Department of Revenue Director Rob Woods. We believe that by joining the IRS Direct File Pilot program, we will bring a valuable and welcome service to Arizona’s taxpayers. For those who qualify, this will be a helpful option to file in the coming tax season.

Code for America will work shoulder-to-shoulder with Arizona to create a free and easy way for Direct File users in the Grand Canyon State to file their state taxes, said Amanda Renteria, CEO of Code for America. This will put Arizona on the leading edge of tax filing in America. Solving state filing is central to the IRS’s Direct File pilot, and Code for America is thrilled to work with our partners to demonstrate a way forward. Together, we are building a cohesive and seamless system for tax filers and helping Arizonans access the refunds they are owed.

With this pilot program, once eligible taxpayers have finished their federal returns using Direct File, they can opt to e-file their state tax return through the platform developed by Code for America and ADOR. Eligibility to participate in the Direct File pilot will be limited to filers reporting only certain types of income and claiming limited credits and deductions.

Arizona is one of only four states joining this innovative effort. Other participating states include New York–which is also partnering with Code for America—along with Massachusetts and California. By working with the IRS, these first states will help set the foundation for a seamless federal-state Direct File system with the goal that it be scaled across the nation in the coming years.

For more information, visit Code for America’s information page.

About Code for America

Code for America is the leading civic tech nonprofit that works with community leaders and governments to build equitable, accessible digital tools and services. Founded as a non-profit in 2009, Code for America believes that government can work for the people, and by the people, in the digital age. We work with government at all levels across the country to make the delivery of public services equitable with technology. We work with community organizations and governments to build digital tools, change policies, and improve programs. Our goal: a resilient government that effectively and equitably serves everyone.

About the Arizona Department of Revenue

The mission of the Arizona Department of Revenue (ADOR) is to serve its taxpayers. The Department funds Arizona’s priorities through excellence in innovation, exceptional customer experience, and public servant-led continuous improvement. ADOR is dedicated to providing accessible tax guidance, resources, and support to individuals, businesses, and tax professionals, ensuring that tax administration and collection processes consistently meet taxpayer needs.

Arizona Families Tax Rebate Now Available

Anonymous — Tue, 03 Oct 2023 22:41:17 +0000

Arizona Families Tax Rebate Now Available

Anonymous (not verified) Tue, 10/03/2023 - 15:41

Governor Hobbs recently signed Senate Bill 1734 approving Arizona Families Tax Rebate to Arizona residents who meet the requirements.

If you are an Arizona resident, you meet the criteria if you:
Filed an Arizona full-year resident personal income tax return for tax year 2021;
Claimed at least one dependent tax credit on your tax year 2021 return;
Filed your 2021 tax year Arizona personal income tax return as the only taxpayer on your single, married filing separate, or Head of Household return, or as the primary or first-listed taxpayer, if you filed a married filing jointly return; and
Had at least $1 in Arizona personal income tax liability in tax year 2021, 2020, or 2019.

See updates and frequently asked questions at https://azdor.gov/individuals/arizona-families-tax-rebate.

Arizona Department of Revenue Named to “Top Companies to Work for in Arizona” for Second Year in a Row

Anonymous — Tue, 11 Jul 2023 18:30:00 +0000

Arizona Department of Revenue Named to “Top Companies to Work for in Arizona” for Second Year in a Row

Anonymous (not verified) Tue, 07/11/2023 - 11:30

PHOENIX, AZ – Arizona Capitol Times, Best Companies Group, and BestCompaniesAZ announced today that the Arizona Department of Revenue (ADOR) has earned a spot on the 11th annual list of 2023 Top Companies to Work for in Arizona for the second consecutive year.

This highly selective list is the result of comprehensive, anonymous employee surveys measuring culture, work environment, leadership, and employee pride and satisfaction, combined with rigorous evaluations of workplace practices, policies, benefits, and demographics.

The Arizona Department of Revenue is honored to receive this award for the second year in a row, and all the credit goes to our incredible people, said Rob Woods, Director of the Arizona Department of Revenue. We have a diverse team with a culture of inclusion who daily display that they care about one another, lift each other up personally and professionally, and are consistently seeking excellence in their service to Arizona’s taxpayers. We are grateful that our people and culture have been recognized and are looking forward to the coming year as we celebrate this achievement and incorporate new initiatives for our team members.

ADOR offers a healthy work-life balance and a culture of personal and professional development, with educational opportunities and in-house training. The Department excels at helping our team members find meaningful, fulfilling careers with us. We recognize our people in several ways, highlighting those who exemplify our agency’s Core Values of Commit to Excellence, Care About Each Other, and Do the Right Thing. ADOR truly thrives in our collaboration and open communication. We excel in being transparent with each other and bringing everyone to the table. Our leaders are coaches, encouraging input from all and helping teams discover solutions to foster our culture of continuous improvement. At ADOR, we know we aren’t just developing employees; we’re developing leaders.

To join our amazing team, visit our Careers page.

For complete details about the Top Companies to Work for in Arizona award, visit: www.TopCompaniesArizona.com.

Tuesday, July 11, 2023

Nonprofit and Qualifying Healthcare

Mon, 24 Apr 2023 16:01:25 +0000

Nonprofit and Qualifying Healthcare

[email protected]">nathaniel.beye… Mon, 04/24/2023 - 09:01

Nonprofit and Qualifying Healthcare

Nonprofits Generally

State and County Treatment of Nonprofits

While many states afford broad tax exemptions to nonprofit organizations, Arizona does not. The State of Arizona does not provide an overall exemption from transaction privilege tax (TPT) for nonprofit organizations. Rather, the Arizona Revised Statutes (A.R.S.) define certain narrow exemptions for nonprofits from Arizona TPT under various business classifications when acting as either a customer or as a business conducting taxable business activities.

The variation lies in the definition of the Arizona TPT, which differs from the sales tax imposed by most states. It is a tax on the privilege of conducting business in the State of Arizona. Differing from a true sales tax, the TPT is levied on income derived by the business, who is legally allowed to pass the economic expense of the tax on to the customer. However, the business is ultimately liable to Arizona for the tax.

Taxable activities conducted by a nonprofit organization (i.e., as a business) are generally taxable unless there is a statutory exclusion for a nonprofit organization performing the type of activity. For example, under the retail classification there is a general exemption for nonprofits that are retailers. This means they are not responsible for collecting TPT on any sales, regardless of who the customer is.

When the nonprofit acts as a customer, the vendor may pass the economic expense of the tax on to the customer (i.e., the nonprofit) even though the business is the taxable party, unless there is a specific statutory exemption.

So, in general, exemptions are available for sales by the nonprofit organizations, not for sales to the nonprofit organizations. More to the point, sales to a nonprofit organization are typically subject to Arizona TPT unless the nonprofit organization is a qualified hospital or health care organization or another deduction applies.

Examples of certain transactions where the nonprofit organization is acting as the customer that are likely subject to Arizona TPT are:

hotel stays,
rentals of venues/banquet rooms,
rentals of tangible personal property (e.g., A/V equipment),
retail purchases (i.e., for use by that nonprofit organization),
restaurants (e.g., meals, catering, etc.), and
other like-transactions.

Any deduction or exemption from TPT must be specifically provided for in statute and be applicable to the particular type of nonprofit organization participating in the transaction. Some organizations must apply for an exemption letter from the Arizona Department of Revenue (ADOR) in order to take advantage of the exemptions while others do not.

City Treatment of Nonprofits

The cities on the other hand do provide an overall exemption from city privilege tax for nonprofit organizations conducting taxable business activities (see MCTC § - 270), with the following exceptions:

Transactions involving proprietary clubs and I.R.C. § 501(c)(7), (8), and (9) organizations, where the gross revenue of the activity received from persons other than members and bona fide guests of members is in excess of fifteen percent (15%) of total gross revenue. In the event this fifteen percent (15%) limit is exceeded, the entire gross income of such an entity will be subject to the applicable tax.
Gross income generated from unrelated business income.

The above exceptions are deemed regularly conducted business activity and are subject to the applicable city privilege tax.

Nonprofit Acting as a Customer

As stated above, there are certain, narrow exemptions provided in the statutes for nonprofits from Arizona TPT and city privilege tax under various business classifications when acting as a customer. However, some organizations must apply for an exemption letter from ADOR in order to take advantage of the exemptions while others do not.

Organizations that need to apply for an Exemption Letter

Qualifying hospitals
Qualifying health care organizations
Qualifying community health care centers
Rehabilitation programs for mentally or physically disabled persons

Organizations that do not need an Exemption Letter

Nonprofit charitable I.R.C. § 501(c)(3) organizations that regularly serve meals to the needy or indigent on a continuing basis at no cost.
Nonprofit charitable I.R.C. § 501(c)(3) organizations that provide residential apartment housing for low-income persons over 62 years of age in a facility that qualifies for a federal housing subsidy.
Nonprofit charitable I.R.C. § 501(c)(3) organization that solely provides graduate and postgraduate education in the health sciences.

NOTE: Nonprofit charitable I.R.C. § 501(c)(3) organizations other than the ones listed above are taxable when acting as a customer, unless a specific statutory deduction is provided.

Nonprofit Acting as a Business

The exemptions available to nonprofits acting as a business are different for state and city. Since the cities, subject to certain exceptions, provide an overall exemption from city privilege tax for nonprofit organizations conducting taxable business activities (see MCTC § - 270), in some cases, the activity may be taxable for state purposes but exempt for city purposes.

Please review transaction privilege tax procedure TPP 00-4 for an overview of the exemptions from Arizona TPT available to tax exempt organizations engaged in business under certain business classifications. No exemption letter is required from ADOR in order to claim exemptions when the nonprofit is acting in the capacity as a business.

TPT Filer - Please Submit Your Return - July 2025

Fri, 18 Jul 2025 15:40:27 +0000

TPT Filer - Please Submit Your Return - July 2025

[email protected] Fri, 07/18/2025 - 08:40

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

The Arizona Department of Revenue (ADOR) reminds transaction privilege tax (TPT) filers that monthly and quarterly returns are due. Filing before the deadline is highly encouraged in the event assistance is required.

Avoid the worry and hassle of mailing your return by using AZTaxes.gov, which is available nights and weekends to register, file, and pay online. Our online filing and paying service is free, fast and easy — allowing payments to be scheduled in advanced.

Deadlines for June activity are as follows:

July 30

Paper returns must be received at ADOR by this date.

July 31

Electronic return filed in AZTaxes must be submitted before 11:59 p.m. on this date.

Electronic payment made in AZTaxes must be submitted before 11:59 p.m. on this date.

The electronic due date for TPT returns is dependent on the return and payment being timely and filed electronically.

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.

State law requires taxpayers to file and pay electronically when:

they have multiple business locations, or
a business has a total annual combined state, county and municipal transaction privilege tax liability of $500 or more.

Residential Rental (long-term lodging stays of 30 days or more)
For tax periods before January 1, 2025, residential rental properties were subject to TPT and imposed when engaged in business under the residential rental classification by the Model City Tax Code. You must comply with filing and payment requirements.
Starting with January 1, 2025 collections and activities, residential rental property owners should no longer collect and remit any city TPT on the income derived from long-term lodging stays of 30 days or more to ADOR.

Remote Sellers
Out-of-state businesses licensed under the remote seller tax law are reminded to use business code 605 (Retail Classification). The tax applies to remote sellers and marketplace facilitators that have no physical presence in Arizona and meet certain economic thresholds.

Adult Use Marijuana Businesses
Remember to file and pay your TPT and excise separately online at AZTaxes.gov.

How to Verify a Call is from ADOR

Wed, 09 Jul 2025 21:41:39 +0000

How to Verify a Call is from ADOR

[email protected] Wed, 07/09/2025 - 14:41

Phoenix, AZ—The Arizona Department of Revenue (ADOR) may contact taxpayers, if necessary, with important information regarding their taxes, often through phone calls.

We encourage taxpayers to stay vigilant and verify the recorded messages or voicemails came from ADOR by visiting our official website at azdor.gov to confirm the phone numbers, or by contacting our customer service line directly.

The telephone numbers used for these calls are (602) 542-1048, (602) 542-0545, (602) 716-6751, or (602) 716-6752.

Thank you for your attention.

Arizona Department of Revenue Named a Winner of the Arizona Top Workplaces 2025 Award

Wed, 02 Jul 2025 17:00:23 +0000

Arizona Department of Revenue Named a Winner of the Arizona Top Workplaces 2025 Award

[email protected]">rbrodriguez@az… Wed, 07/02/2025 - 10:00

Phoenix, AZ—The Arizona Department of Revenue (ADOR) has been awarded a Top Workplaces 2025 honor by Arizona Top Workplaces and AZCentral. This list is based solely on employee feedback gathered through a third-party survey administered by employee engagement technology partner Energage, LLC. The confidential survey measured employees’ experience working at the Department and key themes, including team members feeling Respected and Supported, Enabled to Grow, and Empowered to Execute.

“The Arizona Department of Revenue is dedicated to serving taxpayers, but we are also dedicated to supporting and developing our employees,” said ADOR Director Rob Woods. “Our environment of collaboration, enthusiasm, and respect fosters a healthy, rewarding work environment and happy employees. Through our Core Values of Do the Right Thing, Commit to Excellence, and Care About One Another, ADOR has developed a culture that values each individual on our team.”

“Earning a Top Workplaces award is a badge of honor for companies, especially because it comes authentically from their employees,” said Eric Rubino, Energage CEO. “That's something to be proud of. In today's market, leaders must ensure they’re allowing employees to have a voice and be heard. That's paramount. Top Workplaces do this, and it pays dividends.”

ADOR features a vibrant culture of continuous improvement and problem solving. ADOR invests in our people, offering many professional and personal development opportunities, including tuition reimbursement, in-house training, and access to online resources, employee engagement activities, and wellness opportunities for our team to help them live happy and healthy lives.

To join our amazing team, visit our Careers page.

To learn more about the 2025 Top Workplaces in Arizona, visit: https://bestcompaniesaz.com/arizona-top-workplaces/

Annual Bond Exemption Expires July 31

Tue, 01 Jul 2025 16:45:14 +0000

Annual Bond Exemption Expires July 31

[email protected]">rbrodriguez@az… Tue, 07/01/2025 - 09:45

Phoenix, AZ—The Arizona Department of Revenue (ADOR) reminds construction contractors that the Annual Bond Exemption program will run from July 1 though July 31. ADOR does not issue paper Annual Bond Exemption Certificates to in-state contractors in good standing. Instead, the Department makes the new electronic listing of qualified exempt contractors available to each city and town on August 1.

An Annual Bond Exemption provides documentation for city building authorities that contractors have met the bonding requirements under A.R.S. 42-5007 for modification projects valued at $50,000 or more. The qualifications for the Annual Bond Exemption List are the following:

The start date of the transaction privilege license must be at least one year before the current date.
A contractor cannot have more than two delinquencies in the past 12 consecutive months.
Cannot have more than $500 in tax liabilities currently due.
Must have a physical location in Arizona.
A minimum of $10 was paid in tax liability for the past 12 consecutive months.

Contractors can verify whether they have met all five requirements by visiting AZTaxes.gov or by reviewing their records. To avoid being disqualified from the Annual Bond Exemption List, it is highly recommended that they file and pay their June period at the same time by 5 p.m. on July 30.

For questions regarding Annual Bond Exemptions Certificates, please refer to Bond for Contractors.

NOTICE OF MEETING -- Education, Training and Certification Advisory Committee (June 2025)

Wed, 25 Jun 2025 21:17:29 +0000

NOTICE OF MEETING -- Education, Training and Certification Advisory Committee (June 2025)

[email protected]">rbrodriguez@az… Wed, 06/25/2025 - 14:17

Pursuant to A.R.S. § 38-431.02, notice is hereby given to the members of the Education, Training, and Certification Advisory Committee and to general public that the Education, Training, and Certification Advisory Committee will hold a public meeting on Wednesday, July 2, 2025 at 9:00 a.m.

The meeting will be held virtually through Google Meets. Members of the public who wish to attend the meeting should join the meeting using the following options:

Google Meets – Join by phone: (US) +1 440-364-0129 PIN: 524 727 273#
Google Meets – Video Link: https://meet.google.com/fub-gkfg-qbj
Email [email protected]">[email protected] to obtain handouts on the day of the meeting.

*NOTE: Members of the public do not need to have a Google account to participate in this meeting.

A copy of the meeting agenda may be obtained by calling (602) 716-6843.

Dated this 25th day of June, 2025

EDUCATION, TRAINING AND CERTIFICATION
ADVISORY COMMITTEE
Jeffrey Law, Acting Secretary

Persons with a disability may request reasonable accommodations by contacting the Director’s Office, (602) 716-6090. Requests should be made as early as possible to allow time to arrange accommodations.

Meeting Date

Wed, 07/02/2025 - 09:00 Add to Calendar 2025-07-02 09:00:00 2025-07-02 09:00:00 NOTICE OF MEETING -- Education, Training and Certification Advisory Committee (June 2025) Pursuant to A.R.S. § 38-431.02, notice is hereby given to the members of the Education, Training, and Certification Advisory Committee and to general public that the Education, Training, and Certification Advisory Committee will hold a public meeting on Wednesday, July 2, 2025 at 9:00 a.m. The meeting will be held virtually through Google Meets. Members of the public who wish to attend the meeting should join the meeting using the following options: Google Meets – Join by phone: (US) +1 440-364-0129 PIN: 524 727 273# Google Meets – Video Link: https://meet.google.com/fub-gkfg-qbj Email [email protected] to obtain handouts on the day of the meeting. *NOTE: Members of the public do not need to have a Google account to participate in this meeting. A copy of the meeting agenda may be obtained by calling (602) 716-6843. Dated this 25th day of June, 2025 EDUCATION, TRAINING AND CERTIFICATION ADVISORY COMMITTEE Jeffrey Law, Acting Secretary Persons with a disability may request reasonable accommodations by contacting the Director’s Office, (602) 716-6090. Requests should be made as early as possible to allow time to arrange accommodations. Location Agency Platform - Standard [email protected] America/Phoenix public

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https://meet.google.com/fub-gkfg-qbj

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TPT Filer - Please Submit Your Return - June 2025

Fri, 13 Jun 2025 15:31:07 +0000

TPT Filer - Please Submit Your Return - June 2025

[email protected] Fri, 06/13/2025 - 08:31

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

The Arizona Department of Revenue (ADOR) reminds transaction privilege tax (TPT) filers that monthly returns are due. Filing before the deadline is highly encouraged in the event assistance is required.

Deadlines for May activity are as follows:

June 27

Paper returns must be received at ADOR by this date.

June 30

Electronic return filed in AZTaxes must be submitted before 11:59 p.m. on this date.

Electronic payment made in AZTaxes must be submitted before 11:59 p.m. on this date.

The electronic due date for TPT returns is dependent on the return and payment being timely and filed electronically.

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.

State law requires taxpayers to file and pay electronically when:

they have multiple business locations, or
a business has a total annual combined state, county and municipal transaction privilege tax liability of $500 or more.

Adult Use Marijuana Businesses
Remember to file and pay your TPT and excise separately online at AZTaxes.gov.

Arizona Department of Revenue - Agency Platform

Arizona Department of Revenue and Code for America Announce Free e-Filing Pilot for Qualified Individual Taxpayers

Arizona Department of Revenue and Code for America Announce Free e-Filing Pilot for Qualified Individual Taxpayers

About Code for America

About the Arizona Department of Revenue

Arizona Families Tax Rebate Now Available

Arizona Families Tax Rebate Now Available

Arizona Department of Revenue Named to “Top Companies to Work for in Arizona” for Second Year in a Row

Arizona Department of Revenue Named to “Top Companies to Work for in Arizona” for Second Year in a Row

Nonprofit and Qualifying Healthcare

Nonprofit and Qualifying Healthcare

Nonprofit and Qualifying Healthcare

Nonprofits Generally

Nonprofit Acting as a Customer

Nonprofit Acting as a Business

TPT Filer - Please Submit Your Return - July 2025

TPT Filer - Please Submit Your Return - July 2025

How to Verify a Call is from ADOR

How to Verify a Call is from ADOR

Arizona Department of Revenue Named a Winner of the Arizona Top Workplaces 2025 Award

Arizona Department of Revenue Named a Winner of the Arizona Top Workplaces 2025 Award

Annual Bond Exemption Expires July 31

Annual Bond Exemption Expires July 31

NOTICE OF MEETING -- Education, Training and Certification Advisory Committee (June 2025)

NOTICE OF MEETING -- Education, Training and Certification Advisory Committee (June 2025)

Register your Attendance.

TPT Filer - Please Submit Your Return - June 2025

TPT Filer - Please Submit Your Return - June 2025