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NOTICE: Please disregard any copies of the instructions for the 2014 Form 322 that you obtained prior to December 16, 2014 because they incorrectly referenced contributions made or fees paid to a public school during the period January 1, 2015 to April 15, 2015. Contributions made or fees paid to a public school after December 31, 2014 will not qualify for a credit on the 2014 tax return.
2014 Arizona Individual Income Tax Highlights
Caution: The federal adjusted gross income that you use on your Arizona return may not be the same as the federal adjusted gross income from your federal tax return. Also, the federal Schedule A deductions used on the Arizona return may be different from the federal Schedule A deductions taken on your federal return. Each year the Arizona State Legislature considers if they will adopt changes made to the federal tax law during the prior year. These forms assume the Legislature will adopt all federal law changes made after January 1, 2014. If you use the amounts from your 2014 federal tax return to complete your Arizona return and the Legislature does not adopt the 2014 federal changes, you may have to amend your return at a later date for any difference between Arizona and federal law. For more details, visit www.azdor.gov and click on the Legal Research link for updates on the 2014 conformity.