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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Individual Income Tax Frequently Asked Questions

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Tax Forms and Instructions

We do not accept orders for tax forms to be mailed. All tax forms and instructions are available to download from azdor.gov or by visiting local Arizona Department of Revenue offices. Arizona tax package and Arizona Booklet X Volumes 1 and 2 are now available to download from our website. Fillable tax forms are also available online.

Copy of Your Tax Return

If you need a copy of a previously filed and processed tax return and/or attachments including form W-2, you will use Arizona Form 450 Request for Certified Copies of Documents.  The fee for copies will have to be submitted with the completed form.

Processed tax returns available are the current tax year and prior four years. Jointly filed individual income tax returns may be requested by either spouse and require only one signature on the request form. For Transaction Privilege, Withholding or Corporate tax, requestor must be the owner of the business or officer of the corporation. Otherwise, an Arizona Power of Attorney Form 285 is required.

Dependent Information

Arizona tax laws do not provide a credit for dependents, but there is an exemption allowed. To get the dependent exemption for your children you must enter all of the information requested in Part A on back of Form 140 series. This includes names, social security numbers, relationships, and months lived in your home. If you do not furnish this information, you may lose the dependent exemption.

Do You Need to File an Arizona Tax Return

For Arizona taxpayers; if you are Single, Married Filing Separately or Head of Household and your Arizona Adjusted Gross Income (AAGI) is at least $5,500 or your Gross Income (GI) is at least $15,000 you must file.  If you are Married Filing Jointly and your AAGI is at least $11,000 or your GI is at least $15,000 you must file.  The filing requirements are explained at the beginning of the instructions on all Arizona income tax returns.  All tax forms can be located on our website under the category “Forms” for Individual.  To expedite the processing of your income tax return, we strongly encourage you to use the bar-coded Arizona tax forms or electronically file.  Bar-coded forms are available on our website under Forms for Individual.  Electronic filing information is available on our website on the EServices tab for Individual Taxpayers.

Due Date for 2013 Income Tax and Tax Payment Options

April 15, 2014 is due date for Arizona income tax return and tax payment.  Electronic payment option is available on AZTaxes.gov Make a Payment.  Most major credit cards, as well as Visa or MasterCard branded debit cards are accepted.

Excise Tax Credit

If you meet all of 1 through 5 below, you may claim a credit for increased excise taxes paid.  Complete Form 140ET to figure your credit:

  1. You are not required to file an income tax return and you do not qualify for the property tax credit on Form 140PTC.
  2. You were an Arizona resident during 2013.
  3. You are not claimed as a dependent by any other taxpayer.
  4. You were not sentenced for at least 60 days of 2013 to a county, state or federal prison.
  5. Your federal adjusted gross income is:
    • $25,000 or less if you are married filing a joint return;
    • $25,000 or less if you are filing as head of household;
    • $12,500 or less if single;
    • $12,500 or less if married filing separately.

 

Electronic Payment Options

If you file electronically, you can authorize an electronic funds withdrawal (direct debit) from your checking or savings account.   You have already filed your tax return and would like to Make a Payment, that option is available on our website at www.AZTaxes.gov.  Most major credit cards, as well as Visa or MasterCard branded debit cards are accepted.

Free Electronic Filing Options

Each year Arizona Department of Revenue provides opportunities for taxpayers to file their Arizona Individual Income Tax return electronically at no cost to those who qualify.  More information is available online at azdor.gov E-Services for Individual Taxpayers.

How Long Will it Take to Receive my Refund

Tax return and refund processing times may vary from year-to-year, but we make every effort to keep them down to a minimum.  An electronically filed tax return can take as little as two weeks or as long as six weeks to complete processing.  A paper filed tax return can take up to twelve weeks to process.  For a refund to be direct deposited or mailed, it may take up to an additional seven days from the date the tax return completed processing. You can check the status of your income tax refund on www.AZTaxes.gov using the Where’s My Refund link.

I Made a Mistake on my Arizona Tax Return

To correct an error on an Arizona tax return that has already been submitted, you must file an amended tax return.  Amended tax forms are available on our website under the category “Forms” for Individual.

Income Tax Preparation Assistance

Arizona Department of Revenue does not offer tax preparation assistance.  Two organizations that do offer assistance are Volunteer Income Tax Assistance (VITA) and AARP.  This Tax Assistance is available to individuals with low to moderate incomes, military personnel, people with disabilities and senior citizens.  For more info contact Community Information and Referral by dialing 2-1-1 within Arizona, toll-free 1-877-211-8661, or look them up online at www.cir.org/tax.  AARP offers assistance for the homebound, call 1-888-227-7669.  To expedite the processing of your income tax return, we strongly encourage you to use the bar-coded Arizona tax forms or electronically file.  Bar-coded forms are available on our website under Forms for Individual.  Electronic filing information is available on our website on the Eservices tab for Individual Taxpayers.

Innocent Spouse Relief and Separation of Liability

To request relief from liability for tax, plus related penalties and interest, that you think only your spouse (or former spouse) should pay, complete Arizona Form 200.  This form and instructions are available on our website under Forms for Individual.

Late Filing or Paying Late

Before you file or pay late here are some things you should consider.  Late file penalty is four and one half of one percent of the tax due on the return per month elapsing between due date of the return and the date the return is filed.  Late payment penalty is one half of one percent of the tax due on the return per month.  See Arizona Revised Statute section 42-1125 for more information about penalties.

Mailing Address for Payments

For proper application of your payment you must attach the top portion of the billing notice you received and mail to the address provided.  If you have not received a billing notice then mail your payment to the following address.  For correct application of your payment and to avoid processing delays, you must provide your tax identification number and tax period you want the payment applied to.  If you have already filed your tax return and you remit payment separately, do not send a paper copy of your return with your payment:

Arizona Dept. of Revenue
PO Box 29085
Phoenix, AZ  85038-9085.

Mailing Address for Tax Returns

The mailing address will depend on whether or not you use a bar-coded return and if you are submitting a payment with the tax return.  Click here for the correct mailing address for your tax return.  To expedite the processing of your income tax return, we strongly encourage you to use the bar-coded Arizona tax forms or electronically file.  Bar-coded forms are available on our website under Forms for Individual.  Electronic filing information is available on our website on the Eservices tab for Individual Taxpayers.

Need a Filing Extension

Individuals use Arizona Form 204 to apply for automatic six month extension to file.  Your completed extension form must be filed by April 15, 2014.  Remember, this is not a request for extension to pay.  To avoid an extension underpayment penalty you must pay at least 90% of the tax due by April 15, 2014.  For proper application of your payment and to avoid delays, be sure to submit your payment together with the completed Arizona Form 204.  However, if you are filing under a federal extension, or making your Arizona extension payment electronically, you do not need to file Arizona Form 204.  Electronic payment can be made using AZTaxes.gov Make a Payment.

Property Tax Credit

If you paid property taxes or rent on you main home in Arizona during 2013, you were a resident of Arizona the entire year, you were 65 or older by December 31, 2013 or received Title 16 Supplemental Security Income, your total household income was less than $3,751 if you lived alone or less than $5,501 if others lived with you, then you may qualify for a credit if you meet all of the criteria.  To determine if you qualify, read the instructions for Arizona Form 140PTC.  This form and instructions are available on our website under Forms for Individual.

Tax Year Changes or Items of Interest

Items of Interest or Income Tax Highlights, always includes important changes for the tax year. This page can be located at the front of the Arizona Tax booklet. Tax booklets are available on our website under the Forms category for Individual.  Click here  to take you to the Items of Interest/Income Tax Highlights for the current tax year.

Tax Correction Notice Received for W-2 Adjustment

We received your Arizona income tax return and found that the Social Security Number (SSN) and/or name on the W-2 form do not match the identification number and/or name on the tax return. As a result, the Department is unable to verify the withholding amount shown on the return and issue a refund. Before we can issue a refund, we must have additional information from you. 

1.       Provide a copy of your Social Security card or letter from Social Security Administration that identifies you with the SSN on the W-2; or

2.       Submit any information that would verify that you are the individual stated on the W-2 form who earned the wages. Whether this information is sufficient to allow a refund will be determined on a case by case basis.
 
You may also request that each of your employers complete an Employer Affidavit and have it notarized.
 
Mail the information or notarized Employer Affidavit to:
                Arizona Department of Revenue
                ATTN: Income Error Resolution
                1600 W. Monroe St.
                Phoenix, AZ 85007
 
If you agree with the changes on the Tax Correction Notice (TCN) and a tax balance is due. For proper application please remit your payment with the top portion of page 1 of TCN. Mail to:
                Arizona Department of Revenue
                PO Box 29085
                Phoenix, AZ 85038-9085

What is the Due Date When Filing Under an Extension

Individuals who filed a timely Arizona Form 204 for an automatic six-month extension to file, the due date for your Arizona tax return is October 15, 2014.  Arizona will accept a valid federal extension for the period covered by the federal extension.  This includes the automatic six-month individual federal filing extension.  NOTE:  When preparing your Arizona tax return, please be sure to check the appropriate box on the return to indicate you are filing under an extension.

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