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2012 Conformity

2012 Conformity

Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year. On April 5, 2013, the Governor signed Senate Bill 1168 which conformed to the definition of federal adjusted gross income (federal taxable income for corporations) including federal changes made during 2012 and did not add any new non-conformity additions or subtractions.  However, additions and subtractions created for prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.  The instructions issued with the 2012 Arizona tax returns are correct.  For a complete list of the additions and subtractions that apply to 2012 see the 2012 instructions for Arizona Form 140 (individuals) or Arizona Form 120 (corporations).  The statutory additions are in A.R.S. § 43-1021 (A.R.S. § 43-1121 for corporations) and the subtractions are in A.R.S. § 43-1022 (A.R.S. § 43-1122 for corporations).

Arizona did not conform to a portion of the FAA Modernization and Reform Act (Public Law 112-95, Section 1106) that allows individuals that were qualified airline employees that received certain payments made by a commercial passenger airline carrier under the approval of a federal bankruptcy court in a case filed after 9/11/2001 and before 1/1/2007, to make contributions to a traditional Individual Retirement Account (IRA) and treat the contributions as if they were made in the year in which the airline payments were received.  A Taxpayer that amends their federal tax returns due to this provision for any tax year prior to 2012 should not amend their Arizona return for those years.  Instead the Arizona taxpayers will be allowed a credit on their 2013 Arizona individual income tax return based on the reduction in tax that would have occurred if they would have been allowed to amend their Arizona 2001 through 2011 returns for the provision in Public law 112-95, Section 1106. 


Posted on Friday, April 12, 2013 (Archive on Monday, April 22, 2013)
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January 2016 AZTaxes Changes

If you are new to this site, you will find a highly interactive application to create your account and register your business to apply and pay for a transaction privilege tax license or register for withholding.

Existing Users: Several changes may have occurred since you last logged in:

  • Due to increased security, you will be required to answer four security questions (one time measure) and set up an electronic signature in the form of a six (6) to 10 digit PIN. You will need this PIN when you file and pay your TPT-1.
  • Dashboard functionality has increased which means you are able to view your filing history, liability information and due date information.
  • If you have more than one business, you can now link the accounts within your dashboard.

Look for more enhancements throughout the rest of the year at www.AZTaxes.gov.