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State Contacts ERO Assistance: (800) 352-4090 Taxpayer Assistance: (800) 352-4090 Where's My Refund?: (800) 352-4090 |
State Resources Arizona DOR Info for Tax Pros Where's My Refund? |
TaxSlayer Pro Knowledgebase Arizona Articles
Arizona Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary Nonprofit
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Exempt Organization ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - N/A
E-File Registration Requirements - Acceptance in the Arizona e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – Arizona state returns can be filed with the federal return or if the federal return was previously accepted, sent state-only through the Federal/State Electronic Filing Program.
Amended Returns - TaxSlayer Pro does not currently support electronic filing for Form 140-X. Taxpayers must file a paper return, and mail it to the appropriate address. (See mailing addresses below). Form 140-X can be accessed in the program by selecting Other AZ Forms from the main menu of the Arizona return.
Electronic Signatures – Arizona will permit a taxpayer to sign Arizona Form AZ-8879 using any electronic signature method authorized by the Internal Revenue Service (IRS) for signing federal Form 8879 as outlined in IRS Publication 1345. The use of a signature pads to sign AZ-8879 is acceptable. Currently, TaxSlayer Pro does not support electronic signatures on Arizona forms.
General Tax Return Information
Due Date - Individual Returns - April 15, or same as IRS
Extensions - To receive an automatic extension until October 15, file Form 204, Application for Filing Extension. Arizona will also accept the federal extension for the period covered by the federal extension. When filing the Arizona return, check box 82F, top of page 1, to indicate an extension was filed. To mark the box, from the main menu of the Arizona return select Personal Information > Other Categories > Federal Extension Filed?.
Driver’s License/Government Issued Photo Identification: Arizona does not require this information to file the tax return. Providing the information will help identify the taxpayer's identity and can prevent unnecessary delays in tax return processing. To enter Identification Information, from the main menu of the Arizona return select Personal Information > Driver's License Information.
Bank Product Information: If a tax professional offers refund anticipation loans, they should note that Arizona will “offset” a refund to satisfy obligations owed to the state or another qualifying entity, such as the IRS. It is the responsibility of the refund anticipation loan originator to ask the taxpayer if an offset may occur.
Filing Status Information
Arizona does not require the same filing status used on the federal return. Currently TaxSlayer Pro does not support a different filing status for Arizona.
Residency Status Information for Arizona Returns
Residents: Residents are individuals who are domiciled in Arizona even if the individual is outside Arizona for a temporary or transitory purpose. Individuals who spend more than nine months of the taxable year within Arizona are presumed to be residents. A.R.S. §43-104.
Part-year resident: A part-year resident is a person who moved into Arizona during the year intending to become an Arizona resident or moved out of Arizona with the intent of giving up Arizona residency.
Nonresidents: Nonresidents are individuals whose permanent domicile is not Arizona.
American Indian: An American Indian must file an Arizona tax return unless (1) the individual is an enrolled member of an Indian tribe, (2) the individual lived on the reservation established for that tribe, and (3) all income was earned on that reservation.
Military Personnel/Military Spouses
Residents: A member of the military who is an Arizona resident must report all income no matter where he or she is stationed, including military pay. If the taxpayer was an Arizona resident when entering the service, he or she remains an Arizona resident until a new domicile is established. All pay received for active duty military service, to the extent it is included in federal AGI, is subtracted from income on Form 140.
Nonresidents: A member of the military who is not an Arizona resident, but is stationed in Arizona, is not subject to Arizona tax on military pay, but must report any other income earned in Arizona.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Arizona supports electronic filing for Corporation, S Corporation, Partnership, and Fiduciary returns.
Business Return General Information
Due Dates for Arizona Business Returns
Corporations - April 15, or same as IRS - Returns are due by the 15th day of the fourth month following the close of the taxable year.
S-Corporations - March 15, or same as IRS - Returns are due by the 15th day of the third month following the close of the taxable year.
Partnerships - March 15, or same as IRS
Fiduciary & Estate - April 15, or same as IRS
Business Extensions
Corporation/S-Corporation - A request for an extension of time to file an Arizona corporate income tax return must be submitted by the original due date of the return. The extension request can be made by filing an Arizona extension request, Form 120EXT. The department will also accept a valid federal extension for the same period of time covered by the federal extension. Form 120EXT cannot be electronically filed. Mail Form 120EXT to the appropriate address. (See mailing addresses below)
Partnership - A request for an extension of time to file an Arizona partnership return must be submitted by the original due date of the return. The extension request can be made by filing a federal extension request, or by filing an Arizona extension request, Form 120EXT.
Fiduciary - Arizona will grant a 5 ½ month extension. Request an extension if you know you will not be able to file on time. An extension does not extend the time to pay the income tax. Failure to pay at least 90% of the tax due by the original due date will result in a penalty. To get a filing extension, either:
- Apply for a state extension (Form 141AZ EXT). To apply for an automatic 5 ½ month state extension, file Form 141AZ EXT by the due date of the return.
- Use the federal extension. File the Arizona return by the same due date. A copy of the extension does not need to be filed with the return, but make sure the extension box 82E on page 1 of the return is marked.
Amended Business Returns
No Arizona Amended Business Returns (including Fiduciary returns) can be e-filed.
Corporation - Business taxpayers must complete Arizona Form 120X and mail it to the appropriate mailing address. (See Mailing addresses below).
S-Corporation - Business taxpayers must complete an amended Form 120S and mail it to the appropriate mailing address with the amended box checked. (See mailing addresses below). To mark Arizona Form 120S as an amended return, from the main menu of the Arizona return, select Heading Information > Amended.
Partnership - Business taxpayers must complete an amended Form 165 and mail it to the appropriate mailing address with the amended box checked. (See mailing addresses below). To mark Arizona Form 165 as an amended return, from the main menu of the Arizona return, select Heading Information > Amended.
Fiduciary - Business taxpayers must complete an amended Form 165 and mail it to the appropriate mailing address with the amended box checked. (See mailing addresses below). To mark Arizona Form 165 as an amended return, from the main menu of the Arizona return, select Heading Information > Amended.
Exempt Organizations
An exempt organization filing federal Form 990-T reporting unrelated business taxable income must file Arizona Form 99T. TaxSlayer Pro does not support Form 99T. Click the Nonprofit link above to get the form at the Arizona DOR website.
(Form 99 for federal Form 990 filers was discontinued after 2017.)
Individual Return Mailing Addresses
If payment is being sent with the return
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016.
If the taxpayer is expecting a refund, or owes no tax, or owes tax but isn't sending a payment
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
Extension request with no payment
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
Extension request with payment
Arizona Department of Revenue
PO Box 29085
Phoenix, AZ 85072-9085
Business Mailing Addresses
Business Income Tax Mailing Addresses
If the address you are looking for is not on the Arizona Department of Revenue mailing addresses list, use the address printed on the form.
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.