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.

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.

Extension Deadline Approaching for Arizona Individual Income Tax Filers: File by October 15

Wed, 08 Oct 2025 15:13:39 +0000

Extension Deadline Approaching for Arizona Individual Income Tax Filers: File by October 15

[email protected] Wed, 10/08/2025 - 08:13

The Arizona Department of Revenue (ADOR) is reminding individual income filers who were granted an extension--and have yet to file a return--to file by Wednesday, October 15.

File today and avoid the mistakes.
Do not wait until the last minute! Double-check the tax returns to make sure all required information is included. Include the whole social security number or employer identification number. For paper filers, remember to check box 82F.

Choosing electronic filing is always the smart choice.
E-filing is quicker, easier, more efficient, and more secure. It not only cuts down on paper but also speeds up processing. About 91% of individual income tax returns in Arizona were e-filed, and refunds from e-filed returns are typically processed within 8 business days. Make individual income tax payments directly through AZTaxes.gov without needing to register.

Do not wait until the deadline.
There are approximately 150,400 individual filers and 80,300 corporations who received an extension for 2024 tax year returns. Taxpayer Assistance and Call Center are expected to be busy on October 15 following office closures on October 13.

Arizona corporate calendar year timely filers have until November 15.

Need help?
If assistance is needed, individual filers may qualify for free tax preparation services or take advantage of Direct File. Check out ADOR’s helpful tutorial for payment assistance.

For quick answers to general questions, receive real-time help through Live Chat. For specific account questions, contact the Customer Care Call Center at (602)255-3381 or toll-free: 800-352-4090.

ADOR Opens 2026 TPT License Renewal Season

Thu, 02 Oct 2025 15:16:11 +0000

ADOR Opens 2026 TPT License Renewal Season

[email protected] Thu, 10/02/2025 - 08:16

Early launch gives businesses more time to renew on schedule

Phoenix, AZ—The Arizona Department of Revenue (ADOR) recently opened the Transaction Privilege Tax (TPT) License Renewal season earlier than ever, giving businesses additional time to update their accounts and to renew early. ADOR is sending letters and emails to businesses to announce the beginning of the renewal cycle for 2026 TPT licenses.

Renewal Due Date
The due date to renew a TPT license is January 1, 2026, and licenses are valid for one calendar year, from January 1 through December 31. Even if a business licenses late in the calendar year, they still must renew it for the new year. Failure to renew, or renewals received after January 31 will incur fees and/or late penalties.

Renew Online
State law requires taxpayers with multiple business locations or have $500 or more in annual total tax liability to renew their TPT license electronically (A.R.S. § 42-5014).

Furthermore, businesses that already have an AZTaxes account will be required to renew online, and will not receive a paper form.

If the renewal option is not visible on AZTaxes, the user account may not be linked to the TPT license or the primary user has not given the delegate user access to renew the license. See AZTaxes User Access for more information on primary and delegate users.

Out-of-state businesses without a physical presence in Arizona must renew their TPT licenses if they have more than $100,000 in sales to Arizona customers in the current calendar year.

Marijuana excise tax licenses are not required to be renewed, but marijuana TPT licenses must be renewed each year.

For further assistance on completing a license renewal through AZTaxes.gov, view our video tutorial.

Renewal Fees
The renewal fee is due at the time of renewal and can be paid via AZTaxes.gov with e-check or ACH Debit, if that option is already set up on the account. All fees are payable to ADOR, and include the license number and “Renewal 2026” on the payment.

Updating Owners and Officer Information

It is very important to update the owner/officer information before renewing to avoid delays in processing. If the owner/officer is not updated, ADOR will not be able to process requests due to the signer not being authorized.

Filing Frequency
Businesses should review and consider adjusting their filing frequency if their total estimated annual TPT liability has changed. This can help reduce the possibility of delinquent returns and payments by decreasing the filing occurrences. If there are delinquencies on the business account, the filing frequency cannot be changed.

For more information and frequently asked questions, visit the TPT License Renewal page.

Time for Businesses to Prepare for Transaction Privilege Tax License Renewals

Wed, 24 Sep 2025 17:31:00 +0000

Time for Businesses to Prepare for Transaction Privilege Tax License Renewals

[email protected] Wed, 09/24/2025 - 10:31

The Arizona Department of Revenue (ADOR) start mailing or emailing renewal notices in October to business owners advising them to renew their Arizona Transaction Privilege Tax (TPT) License before January 1. Penalties may apply to renewals received after January 31.

Please note that a paper Renewal Form will only be sent to paper filers. For those registered through AZTaxes, an email and/or letter will be sent, and a notice will be displayed on AZTaxes.gov as a reminder.

State law requires taxpayers with multiple business locations to renew their TPT licenses electronically. Taxpayers can enroll on AZTaxes.gov to expedite renewal processing. The option to electronically renew a license will be available in November.

Before renewing, businesses are encouraged to update and verify their account information to prevent unnecessary fees and penalties. On AZTaxes.gov, registered companies can do the following:

Change the mailing address.
Add, edit, and close locations.
Cancel or close an existing TPT license.
Add new reporting jurisdictions or business codes.

If a business has completely closed, the TPT license must be canceled. If one of the multiple locations has shut down, the individual location on the license must be closed. Licenses that are not renewed will not be canceled but will be automatically renewed and assessed the appropriate license fees.

Please note that businesses must keep their owner/office information current. Businesses can submit these changes on the Business Account Update Form 10193.

Subscribe to our Transaction Privilege Tax topic and get reminders and updates through email.

TPT Filer - Please Submit Your Return - September 2025

Mon, 22 Sep 2025 21:00:39 +0000

TPT Filer - Please Submit Your Return - September 2025

[email protected] Mon, 09/22/2025 - 14:00

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.

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 August activity are as follows:

September 29

Paper returns must be received at ADOR by this date.

September 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.

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.

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

Wed, 10 Sep 2025 17:18:01 +0000

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

[email protected] Wed, 09/10/2025 - 10:18

Second Workplace Culture Award Earned by the Agency This Year

The Arizona Department of Revenue (ADOR) has been named as one of the 2025 Top Companies to Work for in Arizona, placing on the list for the fourth consecutive year. This is the second award ADOR has received for its excellence in workplace culture, the previous being Arizona Top Workplaces 2025 awarded this past spring.

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 Top Companies to Work for in Arizona program is administered by Best Companies Group in partnership with Arizona Capitol Times.

“We are honored that our workplace culture has been recognized for a fourth year,” said Rob Woods, Director of the Arizona Department of Revenue. “ADOR is an inspiring team of leaders and problem solvers dedicated to supporting each other and providing excellence in service to Arizona’s taxpayers.”

ADOR promotes a strong work-life balance, offering great benefits, and educational opportunities. We encourage mobility within the organization, helping employees craft a career they will find challenging and rewarding. Our culture is one of caring, collaboration, and mutual respect and our focus on continuous improvement helps us achieve success together. ADOR is a place where you can reach your potential surrounded by team members who support your professional development.

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.

NOTICE OF MEETING – Property Tax Oversight Commission (September 2025)

Tue, 09 Sep 2025 18:22:52 +0000

NOTICE OF MEETING – Property Tax Oversight Commission (September 2025)

[email protected] Tue, 09/09/2025 - 11:22

Pursuant to A.R.S. § 38-431.02, notice is hereby given to the members of the Property Tax Oversight Commission and to the general public that the Property Tax Oversight Commission will hold a public meeting on Wednesday, September 10, 2025, at 2:00 p.m.

Members of the public who wish to attend the meeting should join the meeting using the following options:

Google Meet – Join by phone: +1 910-302-3030 PIN: 348 434 464#
Google Meet – Video Link: https://meet.google.com/sro-qojk-rmx
Email [email protected]">[email protected] to obtain handouts on the day of the meeting.

*NOTE: Non-Google account holders can participate in the meeting.

Please note that members of the public that choose to utilize Google Meet by phone or video link will be muted. Phone participants need to press *6 to mute or unmute, or press the microphone icon in the call toolbar if using the video link.

Dated this 8th day of September, 2025
PROPERTY TAX OVERSIGHT COMMISSION
Neeraj Deshpande, Chairman

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, 09/10/2025 - 14:00 - Wed, 09/10/2025 - 15:00 Add to Calendar 2025-09-10 14:00:00 2025-09-10 15:00:00 NOTICE OF MEETING – Property Tax Oversight Commission (September 2025) Pursuant to A.R.S. § 38-431.02, notice is hereby given to the members of the Property Tax Oversight Commission and to the general public that the Property Tax Oversight Commission will hold a public meeting on Wednesday, September 10, 2025, at 2:00 p.m. Members of the public who wish to attend the meeting should join the meeting using the following options: Google Meet – Join by phone: +1 910-302-3030 PIN: 348 434 464# Google Meet – Video Link: https://meet.google.com/sro-qojk-rmx Email [email protected] to obtain handouts on the day of the meeting. *NOTE: Non-Google account holders can participate in the meeting. Please note that members of the public that choose to utilize Google Meet by phone or video link will be muted. Phone participants need to press *6 to mute or unmute, or press the microphone icon in the call toolbar if using the video link. Dated this 8th day of September, 2025 PROPERTY TAX OVERSIGHT COMMISSION Neeraj Deshpande, Chairman 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

Agenda

PTOC_Agenda_9_10_2025.pdf

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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

Extension Deadline Approaching for Arizona Individual Income Tax Filers: File by October 15

Extension Deadline Approaching for Arizona Individual Income Tax Filers: File by October 15

ADOR Opens 2026 TPT License Renewal Season

ADOR Opens 2026 TPT License Renewal Season

Time for Businesses to Prepare for Transaction Privilege Tax License Renewals

Time for Businesses to Prepare for Transaction Privilege Tax License Renewals

TPT Filer - Please Submit Your Return - September 2025

TPT Filer - Please Submit Your Return - September 2025

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

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

NOTICE OF MEETING – Property Tax Oversight Commission (September 2025)

NOTICE OF MEETING – Property Tax Oversight Commission (September 2025)

Register your Attendance.