FAQs  |  Contact Us  |  Site Map    skip navigation
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

Select a FAQ category   then click on a question to view the answer.

Why does AZ not accept a Federal POA when all the other states I have dealt with do?

Arizona will accept the federal Power of Attorney (POA) form 2848, provided certain changes are made. For instructions on how to do this see General Tax Procedure (GTP) 95-2. Or, you can just complete an Arizona POA Form 285.

What is this 1099G form that I received from ADOR?

The 1099G is used by the state to report payments of tax refunds and interest to you and to the IRS.

How do I e-file my return?

The Department’s web site provides a list of IRS/DOR approved providers and e-file software. If you do not have a home computer, you may use computers available in your local libraries, community centers, community colleges, etc.

What criteria must be met in order for Arizona to consider one a resident?

Whether one is considered an Arizona resident depends on the facts and circumstances of each case. For guidance in determining whether or not you are an Arizona resident, please consult Arizona Individual Income Tax Procedure ITP 92-1.

I don't have all of my W-2s. What am I supposed to do?

If you did not get a W-2 from your employer, use the IRS TeleTax system at 1-800-829-4477, topic number 154, to find out what you need to do. If you have lost your W-2 or it is incorrect, ask your employer for a new one.

The IRS has a form for innocent spouse. Does Arizona have something similar?

Yes. See Arizona Form 200, Request for Innocent Spouse Relief and Separation of Liability and Equitable Relief. Use this form if you are an innocent spouse (a person that has filed a joint return who is requesting relief from joint and several liabilities). Do not use this form if you are an injured spouse (a person whose share of an overpayment shown on a joint return was, or is expected to be, applied against that person's spouse's past-due state taxes, child support or spousal maintenance, or debts owed to another Arizona state agency).

Do I have to make estimated tax payments?

See the instructions to Arizona form 140ES for help in determining if you must make estimated tax payments. A worksheet is also available to determine how much you will have to pay for each quarter.

If I sent in an estimated payment without the 140ES voucher will I be penalized?

The department needs Form 140ES for proper application of your estimated tax payment to your account. If estimated tax was underpaid or paid late, a penalty will be charged.

What if I made a mistake on my Arizona tax return that I already filed?

You will have to complete and submit an amended tax return Arizona Form 140X.

Online Services