TPT Filing Frequency

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TPT filing frequency is determined by the amount of a business’ total estimated annual combined Arizona, county and municipal TPT liability.

 

  • Annual: Less than $2,000 estimated annual combined tax liability
  • Quarterly: $2,000 - $8,000 estimated annual combined tax liability
  • Monthly: More than $8,000 estimated annual combined tax liability
  • Seasonal: 8 months or less

 

Businesses who would like to change their filing frequency can download and complete the Business Account Update Form and mail it to the address on the form.

 

The request to change filing frequency will be completed during the next available filing period. Please note that this function cannot be completed online.

Businesses changing from monthly to quarterly filing can expect the change to occur the next quarter. Those businesses wanting to change to an annual frequency can expect the change to occur the year after the request.

For instance, if a business completes the form in February and wants to change from monthly to quarterly, this change would occur for the April-June filing period. If the business wants to change to annual in 2018, the change would occur for the 2019 filing period. With that being said, businesses will continue to file accordingly until the change takes effect.

 

NOTE: If there are delinquencies on your business account, the filing frequency cannot be changed.