FAQs  |  Contact Us  |  Site Map    skip navigation
AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue

A New 2012 Individual Income Tax Form is now Available For Same-Sex Couples That File A Joint Federal Tax Return To Determine Their Starting Point For Their Arizona Single Returns.

Earlier this year, the IRS issued a ruling allowing all married same-sex couples to file a joint federal income tax return, regardless of the laws of the state in which the couple resides.  The Arizona Constitution defines marriage as the union of one man and one woman.  A same sex couple who was married in another state or country but who resides in Arizona is therefore required to file separate Arizona income tax returns as single or, if qualified, head of household.

This creates a complication because the income reported on the federal return is the starting point for calculating Arizona income tax.  Under the new IRS policy, one income amount will now be attributable to two separate taxpayers.  To address this complication, the Department of Revenue created a new form (Arizona Schedule S) that enables the same-sex couple to identify which individual earned which portion of the income reported on the joint federal return.  Those amounts will become the starting point for completing the two separate Arizona tax returns.

The form is available at: Arizona Schedule S form
The instructions for the form are available at:  Arizona Schedule S instructions

Posted on Friday, October 11, 2013 (Archive on Monday, October 21, 2013)

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.