ALERTS are catagorized by: GENERAL, ARIZONA DEPARTMENT OF REVENUE, INTERNAL REVENUE SERVICE, BUSINESS FORMATION and BANKRUPTCY

GENERAL

The information, blogs, alerts, etc. contained within this website are intended to be used for informational purposes only and does not constitute legal advice nor create an attorney-client relationship. The information contained herein is for informational purposes only. We do not make any recommendations or endorsement as to any legal issue or procedure discussed. Legal issues should be considered on a case-by-case basis, and the information described herein is not necessarily a guide to your individual circumstances. It is advised that you seek independent legal advice to determine your particular legal needs.

2025

February 2025

Topic One:

Maricopa County Veterans StandDown

Tracy will be participating, in person, at the Veterans StandDown in March. He will provide a no charge 30-minute consultation to veterans. prior to the March event   Attorneys knowledgeable in the areas of family law, landlord/tenant, estate planning, bankruptcy/collections, social security/disability, and civil claims will be at the in person event to provide consultations to veterans.  For the telephonic consults prior to the StandDown event, coordinators will send attorneys early referrals of veterans who are unable to attend the StandDown in person but would like to speak to an attorney regarding a legal matter.  The referral will have the veteran's name, contact information, and a short description.  An attorney will be matched with that veteran and will provide the consultation within 5 business days of the veterans inquiry.  The early referrals will be sent through to attorneys up to February 28th.    The in-person event is scheduled, March 13th from 7:00am-4:00pm and March 14th from 7:00am-3:30pm at the Arizona State Fair Grounds.

Topic Two:

Independent Contractors are not entitled to minimum wage and overtime pay protections. A new rule that became effective in March 2024 uses a six part test known as “economic realty” test considerations are opportunity for profit or loss depending on managerial skill; investments by the work and the employer, permanence of the working relationship, nature and degree of control over the worker, is work performed integral to employer’s business and skill and initiative. Consult the U S Department of Labor information under the Fair Labor Standards Act for more details.

January 2025

Topic One:

Now, something not so great. Data that shows landlords filed more eviction cases in 2024 than any other year in Maricopa County.

Here is a roundup of some of that news coverage:

• AzCentral: Record-breaking evictions despite lower rents, more housing

• Daily Independent/YourValley: Eviction filings swell

• AZFamily:  All-time record broken

• KPNX/12News:  A record no one wants to break

• KSAZ/Fox10:  Record broken

• KNXV/ABC15:  Highest filings on record

• Telemundo:  Récord de casos de desalojo

• KJZZ:  We broke the all-time record

• KTAR:  Record number of evictions filed

Also- the Arizona Republic is looking at the repeal of the rental tax, and asking tenants if landlords are still charging it. This has been a common topic of conversation for a few weeks as new filings must take that into account. 

Because of the rise in our eviction filings, folks from the National Center for State Courts (NCSC) will visit Maricopa County next week. They will attend eviction dockets in some of our courts and meet with community leaders and groups who work in the field of evictions, including tenants who have been through the process, to see what might be done to turn the tide. The goal will be to make suggestions for improvements in the process, with a report on potential eviction diversion strategies to come out this Spring

Topic Two:

State Bar - Lawyers on Call Channel 15 - Tracy will be providing legal assistance by answering questions at Channel 15.

2025 Let ABC15 Know- Bankruptcy and Collections

What: Free legal phone bank that allows consumers to speak with legal professionals on specific legal topics.

Who: State Bar of Arizona's Public Service Center and Volunteer Legal Professionals (Attorneys and Legal Paraprofessionals)

When: Wednesday, January 15, 2025

Where: ABC15 Studio- Phoenix

Phone number provided by ABC15 at 5:00pm

November 2024

Topic One:

November 19th and December 17th Tracy will be providing legal assistance by answering questions through Zoom. The program “Access to Justice” is provided by the State Bar of Arizona. Please contact the State Bar of Arizona for more details.

Topic Two:

“Arizona approved Proposition 312 which permits property tax refunds for real property owners under specific circumstances. These are for those who incur expenses to mitigate the effects of loitering, panhandling, illegal camping, public consumption of alcohol , possession or use of illegal substances IF their city, town or county adopts and follows a policy, pattern or practice of declining to enforce laws prohibiting such practices.

Topic Three:

Tracy provided free legal assistance at the Tempe Marketplace District Stage on Let ABC15 Know - on the road event on Wednesday, November 13th from 5pm to 7pm. Consumers were at the event and hoped to speak with attorneys about their issues and receive some guidance, suggestions and insight about their specific issue.

October 2024

  October 26th - Glendale’s Stand Up for Veterans (In-person)

Volunteer to Help Veterans

The Public Service Center has been working hard to fulfill its mission of Access to Justice and this year more than 1,400 consumers have received free valuable legal information. Glendale’s Stand Up for Veterans

Areas: Family law, Employment, VA Benefits, Criminal, Estate Planning, Bankruptcy, Litigation, Social Security, Workers Compensation, Landlord/Tenant and Collections Saturday, October 26th, in Glendale

8:00pm-1: Arizona Christian College 1 W. Firestorm Way Glendale, AZ 85306 (Southwest corner of 57th Ave and Greenway)

September 2024

Sealing eviction cases:

• the case is dismissed before the judge issues a ruling;

• there is judgment for the tenant;

• both parties file a stipulation to set aside and seal.

Many eviction attorneys will send the court a notice of dismissal or give verbal notice in court. This is sufficient in an order to dismiss, and therefore seal the case.

The intent of HB2485 when it created ARS 33-1379 was to protect tenants from undue housing discrimination because of an eviction filing on their record.

August 2024

Topic One:

Tracy received recognition by the State Bar of Arizona and was mentioned in their August 2024 newsletter “E-Legal”

Tracy Essig: An Above and Beyond Volunteer

Many organizations claim to have the best volunteers, and while they are all great, ours are top-tier. Over his 35 years of Service, Tracy Essig uses his high level of expertise in an array of legal areas to serve consumers across Arizona. While volunteering at the State Bar of Arizona's free legal clinics and phone banks, Tracy ensures consumers walk away from their conversation with the necessary information, often staying after the clinic's end time and without taking a break to eat. Thank you for sharing your knowledge and helping bridge the gap to Access to Justice in the state!

Topic Two:

Eviction cases continue to make headlines as numbers show no signs of slowing. July’s filings were 9% more than June’s. Clearly you have felt that in your courts.

Media do various things with the information we collect and share:

• 12News reported the data pretty much exactly as they received it.

• ABC15’s newest reporter spent an afternoon in eviction court and produced an outstanding story on what’s going on and what tenants should do.

• Then their “data guru” took a deep dive into the data showing some interesting trends.

• The Phoenix New Times not only reported the numbers but also looked at why this is happening.

• The Arizona Republic included notes on the rising temperatures and the lack of rental assistance, and included a link to a new dashboard that adds demographics to the stats.

• Fox10 and Telemundo did not post their news stories online.

  2024 is on track to have the most evictions filed in our state’s history- at a rate that far outpaces the population growth

July 2024

Tracy is volunteering at the State Bar of Arizona Legal Assistance Event

State Bar of Arizona's Access to Justice Legal Clinic

What: Register to receive a free 30 minute consultation with a volunteer attorney.

Who: State Bar of Arizona's Public Service Center and Volunteer Attorneys

When: Tuesday, July 30th

Where: Zoom

Topics: Family, Employment, Immigration, Bankruptcy and Collections, and Estate Planning

***Registration is required, email findalawyer@staff.azbar.org or call 602-340-7293**

June 2024

Tracy is volunteering to staff the telephone call center to answer legal questions.

Wednesday, June 26, from 5:00pm-7:00pm for the Let ABC15 Know- Phone Bank, call 1 855 522-1515

April 2024

Topic One:

Tracy is volunteering today at the State Bar of Arizona Law Day clinic

What: Law Day

Volunteer attorneys will provide free 30 minute consultations in the areas of, Estate Planning, Family Law, Employment, Immigration, Bankruptcy and Collections, and Landlord/Tenant Law

Who: State Bar of Arizona Public Service Center and Volunteer Attorneys

When: Saturday, April 27, 2024 from 9:00 a.m. to 1:00 p.m.

Where: ZOOM

***Registration required, email Findalawyer@staff.azbar.org or call 602-340-7293**

Topic Two:

211 Arizona Did you know that you can dial (211) on your telephone and get statewide information for various available resources? You can obtain information about: human services; health needs; rental assistance; emergency food; crisis counseling; mental health; legal assistance; financial assistance; disability resources; support groups; community and government services; volunteering and donating; and utility assistance.

March 2024

Maricopa County StandDown March 22, 2024

Tracy will be volunteering at the stand. It is an opportunity for veterans to receive free legal services and to thank them for serving our country. The 2024 Maricopa County StandDown is being hosted:

Thursday, March 21, 6:30AM to 3PM and Friday, March 22, 7AM to 2PM

Legal assistance screening is available by phone, from February 15, 2024 - March 18, 2024. Call 1-866-429-8387, Monday to Friday, 8:00am-5:00pm.

Veterans may receive legal assistance with the following:

Divorce,  child support, and alimony   Rights restoration   VA disability and military discharge issues   Bankruptcy,  Civil claims,  Wills and trust,  Immigration,  Housing,  Marijuana Expungement

Event Information

 Date 03-21-2024 6:30 am   through  03-22-2024 2:00 pm

Capacity Unlimited   Individual Price Free    Location Arizona State Fair Grounds

February 2024

February 21, 2024 Check out channel 15 tonight from 5:00 pm to 5:30pm and from 6:00 pm to 7:00 pm. The telephone number to call will be displayed on the channel during the time slot.

2023

November 2023

THANK YOU VETERANS. We appreciate you and your service.

October 2023

Topic One:

Tracy will be at the 10th Annual Stand Up for Veterans on

Saturday, October 14, 2023

This event provides ample opportunities for Veterans to access services tailored to their life experiences and needs in a central location. It has touched the lives of thousands of veterans since its inception

8:00 a.m.-1:00 p.m. 1 W. Firestorm Way, Glendale, AZ 85036

What services are offered?

Veteran & Spouse Job Opportunities MVD/Social Services Court Representatives Attorney Consultation Cardiovascular Heart Scans Dental Evaluations Flu Shots Veterinary Services Hair Styling

Get more information online or Register as AVSO or Employer Hiring at www.GlendaleStandUp.org

Topic Two:

Let Joe Know -ABC Investigative Reporter.

Tracy will be at the Tempe Marketplace District Stage on Wednesday, October 4th from 4:45pm to 7:00pm to provide assistance to consumers on behalf of Joe Ducey,

Channel 15 is asking consumers to come in person, get a number for a specific category (legal issue), and then be able to talk with one of 25 consumer experts who will be available. In attendance will be: AG's office; the BBB; representatives from Registrar of Contractors; some auto experts; family law attorneys and general consumer attorneys.

It's one-on-one expert/consumers sitting across from each other for about 10 minutes.

July 2023

Channel 15 tonight staffing a phone bank

Tracy will be at Channel 15 tonight staffing a phone bank which starts at 5 p.m. and ends at 7 p.m.. During that time, viewers call in with legal questions related to the chosen topic. Attorneys will advise callers that this is not a full representation commitment and attorneys may not be able to answer all of the concerns presented by the caller. At times, off topic questions come in and the attorney may refer the caller back to the State Bar for further assistance. Please keep in mind that the phones keep ringing and the goal is help as many people as they can within that 2 hour window. Channel 15 will post the call in telephone number during that time. It will be listed on the banner at the bottom of the television screen.

June 2023

Judge Gerald Williams (North Valley) Maricopa County Justice Cout is out with another court column for the Glendale Star. This time it’s on evictions and how tenants should react upon learning there’s a case against them. Access the online paper then flip forward to page 13 to read it yourself.

May 2023

The Maricopa County Justice Courts helped greatly at the Veterans StandDown. Their staff helped 22 veterans clear out 30 court cases, waived over $13,000 in fines and fees, and changed lives.

April 2023

Veterans StandDown

Veterans StandDown on Friday, April 28 at the Arizona State Fairgrounds. Law Day Legal Aid Clinic on Saturday, April 29.

On Saturday, April 29th, from 11:00 a.m. to 1:00 p.m., the State Bar of Arizona Public Service Center and volunteer attorneys will provide free consultations on a variety of legal topics, including family law, employment law and landlord/tenant rights. The clinic will be held virtually via Zoom so you can participate no matter where in Arizona you live. Registration details will be provided as the event nears. Please visit the State Bar of Arizona website for details.

The Veterans StandDown 2023 will be held on April 28, 2023 from 8:00am to 4:00pm at the Arizona State Fairgrounds, 1826 W. McDowell Road, Phoenix, AZ 85007. Free legal consultations will be provided to veterans in the areas of: Family Law, Landlord/Tenant, Bankruptcy, Estate Planning, Immigration and Discharge Upgrades. Now through March 17, organizers will take requests for legal assistance via the telephone. Once the request is received, it will be forwarded to the State Bar who will assign an attorney volunteer to the request. The attorney will have 5 days to contact the veteran by phone. Visit the 2023 Maricopa County StandDown website for more information.

March 2023

If you are renting is is important to know and understand the details and defined terms in your lease. To overlook the details could be costly to you.

In a full service/gross lease office, CAM and operating expense increases should have an annual cap. Tenants should avoid the responsibility of having improvements included in building operating expense increases.

If free rent is offered, confirm that not only base rental is free, but rental tax, parking, signage and other items that you are charged for on an annual and/or monthly basis are charged are free of charge.

If the Landlord requests a personal guarantee from you ask that it be waived or that it becomes void at 12 or 24 months.

Landlords may provide a dollar amount for upgrading and modernizing a vacancy. But there can be overages that a tenant will be invoiced for if construction cost run over the Landlord's allowance. Requesting turn key upgrades means the Landlord pays for upgrade costs and provides the keys when the office is move in ready. Turn key avoids unexpected cost and risk for the Renter.

Should you want a lease renewal you may consider negotiating for new flooring if worn or fresh paint. Upgrades can be requested at Landlord's expense. A construction schedule itemizing the contractor dates should be included in renewal terms. The Landlord's contractor should be responsible for moving back all furniture, electronics, (you may want your IT staff to handle the computers and related equipment) miscellaneous and cleaning the office/space when the upgrades are completed.

Landlord Tenant Assistance through the Justice Courts

Not one, but there are TWO virtual sessions next week to help the public understand the eviction process.

On Tuesday the State Bar of Arizona hosts a legal clinic for people needing help with landlord/tenant issues. Anyone wanting legal assistance needs to register in advance by emailing FindALawyer@staff.azbar.org or by phone at 602-340-7293.

Then on Wednesday, Community Legal Services and Maricopa County’s Human Services division team up for a discussion about the eviction process. No registration necessary. Call CLS at 602-385-8880 for details.

Next month the City of Phoenix holds a landlord-tenant workshop. This one also requires registration. More information can be found here.

February 2023

The following is important information provided by the Arizona Department of Revenue:

What should I know before hiring a tax preparer?

• Ask what kind of formal training the preparer has and how current it is.

• Ask how long the preparer has been doing tax returns.

• Check their reviews and history to gather information on their performance and business practices. For CPAs, check with the State Board of Accountancy. For attorneys, check with the State Bar Association.

• Inquire about costs and service fees. Avoid preparers who base fees on a percentage of their client’s refund and be cautious of preparers that boast about delivering bigger refunds.

• Select a tax preparer that is available year-round. If you have questions about the return, you can contact the tax preparer after tax season.

• Ask the preparer to explain how the return was prepared in the event of an examination by ADOR or the IRS.

• Direct any refund to your bank account, not the preparer’s bank account. 

Taxpayer responsibilities:

• Ensure the tax preparer provides you with a copy of the entire return, including copies of all schedules, especially itemized deductions or credits.

• Confirm you understand your return and ask to explain any deductions, credits, and wages claimed.

•  Ask the preparer to sign the return and list their preparer tax identification number (PTIN).

• Review the tax return before signing and submitting to ensure numbers are correct, and schedules add up to the tax preparer's source documents.

• Request that the preparer electronically file your return for a quicker, more accurate return. Paid preparers who do taxes for more than 10 clients must file electronically.

For more information on hiring a tax preparer, visit: https://azdor.gov/e-services/selecting-tax-preparer.

Tracy became a board member of Community Legal Services. Congratulations!

Be aware of tax scams, especially during tax season. Common scams are: Government officials do not use links in text messages; they do not request that tax payments be made via gift cards; and they do not threaten to revoke your drivers license.

January 2023

The next Pro Bono Day “PBD” is scheduled for February 8, 2023 from 2:00pm to 5:00pm at Mesa and Peoria Modern Law locations. This is an opportunity to meet with an attorney for no charge and receive advice on your legal issue. The attorneys are family law attorneys. Visit their website for more information.

2022

December 2022

The Pros and Cons of Proposition 209

 Pros:

 1)    Arizona debt collection laws place limits on how debt can be collected. Exemptions are in place for a homestead, household goods, a vehicle, a bank account, earnings, up to a specified amount. Proposition 209 would increase the amount of those exemptions and adjust exemptions for inflation in the future – meaning on January 1 of each year commencing in 2024, each exemption amount will be calculated by measuring the percentage increase of the consumer price index from the previous year.

·      Homes from $250,000 to $400,000

·      Vehicles from $6,000 to $15,000

·      Household goods from $6,000 to $15,000

·      Bank accounts from $300 to $5,000

·      Earnings that can be garnished from 25% to 10%

2)    It would also lower the maximum interest rate on medical debt from 10% to 3% annually.

3)    It will directly impact homeowners associations and planned communities. An HOA will be limited in its ability to garnish a delinquent owners’ earnings or bank accounts.

Pro for an individual

1)    This will help prevent people from going into bankruptcy because of medical debt.

2)    People shouldn’t lose their home or vehicle because of predatory debt.

3)    The amounts of asset exemption and wage garnishment are changed.

 Cons:

 1)    It will limit the ability of Arizona residents to obtain credit and dramatically increase our interest rates.

2)    It covers all debt, not just medical debt, potentially making it harder for low income people to get home and car loans.

3)    It could cause creditors to charge more to make up for lost revenue.

4)    It doesn’t address the high cost of medical care.

October 2022

Let Joe Know

Let Joe Know will be at the Tempe Marketplace Tuesday October 18th from 5 to 7 pm. Present will be:

 2 ATTYS providing assistance in the areas of construction/remodel - consumers who had poor work done or new construction issues-deposits etc.

6 ATTYS providing general consumer assistance which could be lemon law, debt relief, bankruptcy, questions about “do I have a lawsuit, what do I need to prove etc...”

3 ATTYS providing assistance in the areas of family law-child support, divorce etc...

 The attorneys will be sitting across from the consumers. The State Bar of Arizona has a number system and call individuals up to speak with an attorney one by one.

There will also be experts in rental assistance, landlord/tenant, car repair/purchase and some other areas.

September 2022

Topic One:

The new legal rate of interest in Arizona is 7.25%.

 https://www.federalreserve.gov/releases/h15/

Topic Two:

2022 Glendale Stand Up

The 2022 Glendale Stand Up will be held tomorrow from 8:00 am to 1:00 pm. At 8 a.m. veterans or members of their families will begin making the rounds. As they come to the legal clinic area, the State Bar staff members will greet them and guide them toward a volunteer attorney in the appropriate practice area. Attorneys will provide the veteran a free consultation. While there is no time limit, these generally run 20 to 30 minutes.

Where:

Arizona Christian College

1 W. Firestorm Way

Glendale, AZ 85306

(Southwest corner of 57th Ave and Greenway

April 2022

Law Day Legal Aid Clinic - Virtual

On Saturday, April 30th, from 11:00 a.m. to 1:00 p.m., the State Bar of Arizona Public Service Center and volunteer attorneys will provide free consultations on a variety of legal topics, including family law, employment law and landlord/tenant rights. The clinic will be held virtually via Zoom so you can participate no matter where in Arizona you live. Registration details will be provided as the event nears. Please visit the State Bar of Arizona website for details.

March 2022

The Veterans StandDown 2022

The Veterans StandDown 2022 will be held on March 17, 2022 from 8:00am to 4:00pm at the Arizona State Fairgrounds, 1826 W. McDowell Road, Phoenix, AZ 85007. Free legal consultations will be provided to veterans in the areas of: Family Law, Landlord/Tenant, Bankruptcy, Estate Planning, Immigration and Discharge Upgrades. Now through March 17, organizers will take requests for legal assistance via the telephone. Once the request is received, it will be forwarded to the State Bar who will assign an attorney volunteer to the request. The attorney will have 5 days to contact the veteran by phone. Visit the 2022 Maricopa County StandDown website for more information.

February 2022

Be mindful of data breaches and you may wish to check your credit score/credit report. There are services who provide your credit report and scores. Federal law gives you the right to get a free copy of your credit report every year.

January 2022

Be aware of SCAMS on social media.

People will post to Instagram, Facebook, Twitter, or other social media sites promising you can make money with minimal effort. You are requested to contact the person who made the post on the site to find out how. You will be asked to load a prepaid debit card with money and then share the card number and PIN with them. Once the information is provided the person who made the post will drain the card of its funds and disappear.

2021

December 2021

5G is coming. Many changes will be occurring. The technology has the ability to gather networks to a common ground. It will be more effective by the possibility of providing uninterrupted internet service across countries. Education may become easier by having students throughout the world attend virtual classes; Governments may be able monitor activities throughout the various countries; astronomers may to see planets not previously seen; natural disasters (ie. earthquakes, etc.) may be detected sooner. But, 5G comes at a cost: i.e.. battery drain on devices (iPad, telephones, etc.), possible limited internet access in some rural areas and other potential issues.

You may want to check with your vehicle dealer to ensure Bluetooth, maps, and/or music/talk radio providers will work with current software. Security systems/cameras may need to be upgraded.

October 2021

Glendale Stand Up for Veterans

Glendale Stand Up for Veterans takes place Saturday, October 9, 2021. This is an opportunity for former members of the military and their families to receive a host of services including help with legal issues. The event will offer free legal consultations for veterans in the areas of: Family law, Employment, Landlord/Tenant, Estate Planning, Bankruptcy, Immigration and Criminal. There will be in person assistance. Volunteers and Veterans will be required to wear a mask during consultations and there will be social distancing. The location is: Arizona Christian University 1 West Firestorm Way, Glendale, Arizona 85306 and takes place from 8:00am to 2:00pm. There will also be Virtual assistance the following week. On line registration can be done at glendalestandup.org

September 2021

Topic One:

If you are a renter having trouble paying your rent or a landlord who has lost rental income due to challenges presented by the COVID-19 pandemic, help may be available. Through funding from the U.S. Department of the Treasury’s Emergency Rental Assistance (ERA) program, there are a wide variety of state and local programs that offer assistance—including financial assistance—to those who are struggling to make ends meet.

Provided below are links to learn more about ERA programs in your local area, including how they work and who is eligible, as well as other important information to help you navigate these difficult times. ERA programs can vary based on locale since flexibility is given to states to develop programs that best suit the needs of their communities.

For more general information on assistance programs, visit: https://www.consumerfinance.gov/coronavirus/mortgage-and-housing- assistance/

For ERA program links in your local area, visit: https://www.consumerfinance.gov/coronavirus/mortgage-and-housing- assistance/renter-protections/find-help-with-rent-and-utilities/

To get answers to frequently asked questions, visit: For Renters: https://www.consumerfinance.gov/coronavirus/mortgage-and- housing-assistance/renter-protections/emergency-rental-assistance-for-renters/

For Landlords: https://www.consumerfinance.gov/coronavirus/mortgage-and- housing-assistance/help-for-landlords/

To talk with a no-cost Department of Housing and Urban Development-approved housing counselor who can help you understand your options, make an action plan, and even help you apply for rental assistance, call (800) 569-4287 or visit https://www.consumerfinance.gov/find-a-housing-counselor

Topic Two:

2021 Law Day Legal Aid Clinic - Virtual Consultations

FREE Legal Help from State Bar of Arizona Members Volunteer lawyers will help answer your legal questions on Saturday, May 1 in celebration of Law Day at our Annual Law Day Legal Aid Clinic.

Sit with a licensed lawyer for a FREE 20-minute virtual consultation. You can request an appointment in the following practice areas:

• Divorce and Child Support (Family Law)

• Bankruptcy and Foreclosure

• Landlord and Tenant

• Wills and Trusts

• Employment

• Immigration

When: Saturday, May 1, 2021 Time:9 a.m. to 1 p.m. You will receive your appointment time upon registering.

How: The virtual legal consultations are free of charge. Registration is required and appointments are on a first-come, first-serve basis until capacity is reached.

Consultations will be conducted via Zoom. You will need access to a mobile device or computer for your consultation.

 Register by calling Fabi Perez at 602.340.7293, Monday through Friday from 8:30 a.m. to 5 p.m.

ARIZONA DEPARTMENT OF REVENUE

2025

February 2025

ADOR is accepting individual income tax returns for tax year 2024. Taxpayers have until Tuesday, April 15, 2025 to file their 2024 tax return or file for an extension. ADOR suggests to ensure all lines and forms are completed properly. Identify and correct math errors; double check that all information and documentation are correct; Make sure all income, withholding and payments are reported accurately. Ensure the correct spelling of names, tax ID, social security number, routing and account numbers. Make sure to sign and date the return and do not staple anything to the return.

Individuals who meet certain criteria can receive assistance with income tax filing. Check the ADOR website for free file partners.

January 2025

An estimated 1.14 million Arizonans will have the option to file their taxes through Direct File this upcoming tax season, and now a new tool is available to verify eligibility. The program is expanding to include more tax types, deductions, and credits. Direct File is easy to use, seamless and free for eligible taxpayers.

Taxpayers interested in learning if they are eligible to use Direct File during the 2025 tax filing season can use the newly-launched IRS Eligibility Tracker, which is available at directfile.irs.gov. The tool allows users to verify whether Direct File will be an option for  them based on  their individual tax circumstances.

Now is the time to start preparing for the 2025 tax season
Taxpayers planning to file taxes through Direct File can set up an ID.me account with the IRS. ID.me provides authentication and identity verification for taxpayers and tax professionals accessing online IRS Tools.      

Direct File does not replace existing tax filing services, but is another option for eligible taxpayers who choose to use it based on their own tax circumstances

2024

December 2024

Topic One:

The Arizona Department of Revenue (ADOR) announces the elimination of transaction privilege tax (TPT) applicable to the rental of real estate for residential purposes (residential rental) as of January 1, 2025. A.R.S. § 42-6004 (H) was amended to exempt residential rental TPT from being levied. Residential rental TPT is reported and collected under business code 045 for long-term lodging stays of 30 days or more. 

Next Steps for Property Owners
Owners should continue to collect, file, and pay residential rental TPT for periods through December 31, 2024, filed in January 2025. For periods beginning January 1, 2025 and thereafter, individuals should discontinue collecting residential rental TPT.

TPT licenses that only have residential rental (business code 045) on their account have been automatically canceled effective January 1, 2025. However, property owners are still able to file for periods prior to January 1, 2025. The TPT license (residential rental only) will not be renewed for the 2025 calendar year. If the business has other business activity on the same license, instead the residential rental location will be closed. No further action or steps need to be taken to cancel the license or close the location. 

Be aware that cancelation of your license will not exempt you from any liabilities related to periods before January 1, 2025. If liabilities are unpaid, enforcement actions may be taken against you. For businesses that cannot afford to pay their tax liability in full, ADOR offers options to help make payments through Collections.

An estimated 1.14 million Arizonans will have the option to file their taxes through Direct File this upcoming tax season, and now a new tool is available to verify eligibility. The program is expanding to include more tax types, deductions, and credits. Direct File is easy to use, seamless and free for eligible taxpayers.

Taxpayers interested in learning if they are eligible to use Direct File during the 2025 tax filing season can use the newly-launched IRS Eligibility Tracker, which is available at directfile.irs.gov. The tool allows users to verify whether Direct File will be an option for  them based on  their individual tax circumstances.

Topic Two:

Now is the time to start preparing for the 2025 tax season
Taxpayers planning to file taxes through Direct File can set up an ID.me account with the IRS. ID.me provides authentication and identity verification for taxpayers and tax professionals accessing online IRS Tools.      

Direct File does not replace existing tax filing services, but is another option for eligible taxpayers who choose to use it based on their own tax circumstances

The Arizona Department of Revenue (ADOR) reminds businesses they are required to renew their transaction privilege tax (TPT) license before January 1, 2025 to continue conducting business in Arizona. 

Penalties will be assessed for all renewals after January 31. Unrenewed licenses will not be canceled and will be billed for renewal fees and penalties.

Taxpayers should file, pay, and renew online through AZTaxes.gov for easier renewals and faster processing. State law requires taxpayers with multiple business locations to renew their TPT license electronically.

November 2024

November means the beginning of the Arizona Transaction Privilege Tax (TPT) License renewals season for businesses. The Arizona Department of Revenue (ADOR) is opening up TPT License Renewal season

October 2024

ADOR is preparing for the upcoming 2025 Arizona Transaction Privilege Tax (TPT) License renewal season.

 Businesses will start to receive notifications to renew their license by January 1. Penalties may apply to renewals received after January 31. Please note that a Renewal Form will only be sent to paper filers. For e-filers, an email and/or letter will be sent and a notice will be displayed on AZTaxes.gov as a reminder. Businesses enrolled on AZTaxes.gov are encouraged to update and verify their account information before completing the renewal process to prevent unnecessary fees and penalties. The option to electronically renew your license will be available soon.

 If a business has completely closed, the TPT license must be canceled.  If a company has multiple locations and one or more locations have shut down, the individual location on the license must be closed. Licenses that are not renewed will not be canceled but will be automatically renewed and assessed applicable fees and penalties.

 ADOR recommends that taxpayers enroll now on the AZTaxes.gov website for easier renewals and faster processing. State law requires taxpayers with multiple business locations to renew their TPT licenses electronically.

 Out-of-state businesses without a physical presence in Arizona must renew their licenses if they have more than $100,000 in sales to Arizona customers in the current calendar year.

 Marijuana excise tax licenses are not required to renew, but marijuana TPT licenses must renew each year.

 Please Note: The Department is not renewing licenses for taxpayers that are only registered and file returns for residential rental, business code 045. This change will be effective on December 31, 2024, as a result of a change to the Arizona tax law, starting January 1, 2025. (Laws 2023, Chapter 204 and A.R.S. § 42-6004 (H)).

September 2024

Effective September 14, 2024, persons under the age of 19 may operate a business without a transaction privilege tax (TPT) license if that business does not generate more than $10,000 in gross income in a calendar year. See Arizona Revised Statutes (A.R.S.) § 42-5045.

Additionally, persons under the age of 19 and who operate a business occasionally, are not required to have any type of license or permit for business for city and county purposes. Please reach out directly to the relevant city or county with business license or permit questions.

 If a person under the age of 19 is currently operating a business with a TPT license (with an adult included on the license) and the business does not generate more than $10,000 in gross sales per year, then the license may be canceled after September 14, 2024 with the effective periods starting October 1, 2024. Please ensure that returns are filed based on the filing frequency assigned at the time of registration. If a filing is missed or a final return is not filed prior to cancellation of the TPT license, then penalties and interest may accrue. 

July 2024

The Arizona Department of Revenue’s (ADOR) Unclaimed Property program returned a record $88 million to rightful owners in fiscal year 2024 (July 1, 2023 to June 30, 2024), significantly higher than the recent 5-year average of $57 million per year. Amounts given back to owners ranged from $1.0 to $1.5 million.

“ADOR’s Unclaimed Property team is dedicated to their mission of reuniting owners with their property and their incredible efforts have resulted in an all-time record amount of property returned this last fiscal year,” said Rebecca Wilder, Communications Director for the Arizona Department of Revenue. “We’d like to ask for the public’s help to return even more. ADOR encourages everyone to search their name at https://azdor.gov/unclaimed-property or MissingMoney.com, and to search every few years in the event any property has been reported.”

April 2024

Topic One:

National Small Business Week is April 28-May 4 and the Arizona Department of Revenue (ADOR) is encouraging small business owners to take some time and look for any unclaimed property that may belong to their business.

Topic Two:

Looking for Unclaimed Property is easy. Business owners can simply visit azdor.gov/unclaimed-property, enter their business name, and see if ADOR is holding any property in the business’ name. While they’re at it, they can go ahead and search their own name for any personal property that may be unclaimed, and let their employees know that they can search too.

March 2024

The Arizona Department of Revenue (ADOR) is announcing that the much-anticipated Direct File tool — and Arizona’s integrated state filing tool, FileYourStateTaxes — will be officially available for all eligible taxpayers to file their tax returns electronically for free starting March 12, 2024. This historic new program will allow eligible taxpayers to file their federal and state returns seamlessly and for free. Those taxpayers who received the Arizona Families Tax Rebate in 2023 will not be eligible to use Direct File this year, as the tool will not support the 1099-MISC required to report the income on federal returns. The IRS has determined that the rebate is subject to federal income tax and must be reported on a federal return.

January 2024

The Arizona Department of Revenue (ADOR) is now accepting individual income tax returns for tax year 2023 marking the beginning of Arizona's 2024 electronic tax season

2023

December 2023

In an effort to reduce errors and streamline the process of renewing a Transaction Privilege Tax (TPT) License, Arizona Department of Revenue (ADOR) encourages taxpayers to check out these tips. Renewals are due January 1 and penalties will be assessed for all renewals after January 31. 

Before Renewing
Enroll, file, and pay online via the AZTaxes.gov website for smooth renewals and quick processing. State law requires taxpayers with multiple business locations to renew their TPT license electronically.

Establishing the primary and delegate user access privileges is essential to having access to update and renew the TPT license. See AZTaxes User Access for more information on primary and delegate users

October 2023

Topic One:

All registered AZTaxes.gov business users will see a new login screen.

AZTaxes users will now notice a new login screen method. To keep your access and information secure, we are updating our login options to support AZTaxes and eAZ logins. Registered users will be asked to enter their email address before clicking “Next” to be taken to a page to enter their login credentials.  

The split allows the system to determine if the user is an AZTaxes user or eAZ (Business One Stop) user. Additionally, this process assists in identifying if your username is correct before moving on to the password. 

In the spirit of continuous improvement, Business One Stop users will now have the ability to link their Business One Stop accounts with their AZTaxes.gov accounts. If a Business One Stop user attempts to log in through AZTaxes.gov, they will be redirected to the eAZ login page if their accounts are linked.

Topic Two:

The Arizona Department of Revenue (ADOR) is preparing for the upcoming 2024 Arizona Transaction Privilege Tax (TPT) License renewal season. 

Businesses will start to receive notifications in November to renew their license by January 1. Penalties may apply to renewals received after January 31.

Please note that a Renewal Form will only be sent to paper filers. For e-filers, a letter will be sent and a notice will be displayed on AZTaxes.gov as a reminder.

ADOR advises taxpayers to register on the AZTaxes.gov website to expedite renewal processing. State law requires taxpayers with multiple business locations to renew their TPT licenses electronically. The option to electronically renew your license will be available in November.

Businesses currently enrolled on AZTaxes.gov are encouraged to update and verify their account information before completing the renewal process to prevent unnecessary fees and penalties. AZTaxes.gov enables registered companies to update their accounts at any time by doing the following: 

• Change the mailing address.

• Add, edit, and close locations.

• Cancel or close an existing TPT license.

• Make changes to the “Doing Business As” (DBA) name. 

• Add new reporting jurisdictions or business codes. 

If a business has completely closed, the TPT license must be canceled. If a company has multiple locations and one or more locations have shut down, the individual location on the license must be closed. Licenses that are not renewed will not be canceled but will be automatically renewed and assessed applicable fees and penalties.

Please note that businesses must keep their owner/office information current. Businesses can submit these changes on the Business Account Update Form 10193. 

Remote sellers and marketplace facilitators must also renew their TPT licenses if they have more than $100,000 in sales to Arizona customers in the current calendar year.

Marijuana excise tax licenses are not required to renew, but marijuana TPT licenses must renew each year.

Topic Three:

The Arizona Department of Revenue (ADOR) and Code for America today announced a landmark partnership giving eligible Arizona individual taxpayers a new way to e-file their taxes for free in 2024. Arizona is one of a small handful of states participating in the pilot of the IRS Direct File program, which gives taxpayers an option to e-file their federal tax returns directly for the first time in US history.

While the IRS Direct File program is for federal returns only, Arizona has chosen to join the pilot program, by providing a service that integrates state tax filing with IRS Direct File, a major step in creating a seamless federal-state system. 

The Arizona filing software is being built by Code for America, a civic tech nonprofit that works with community leaders and governments to build equitable, accessible digital tools and services. Eligible Arizona taxpayers will be able to use this platform for the 2024 tax season.

With this pilot program, once eligible taxpayers have finished their federal returns using Direct File, they can opt to e-file their state tax return through the platform developed by Code for America and ADOR. Eligibility to participate in the Direct File pilot will be limited to filers reporting only certain types of income and claiming limited credits and deductions.

Topic Four:

Governor Hobbs recently signed Senate Bill 1734 approving Arizona Families Tax Rebate to Arizona residents who meet the requirements.

• If you are an Arizona resident, you meet the criteria if you:

• Filed an Arizona full-year resident personal income tax return for tax year 2021;

• Claimed at least one dependent tax credit on your tax year 2021 return;

• Filed your 2021 tax year Arizona personal income tax return as the only taxpayer on your single, married filing separate, or Head of Household return, or as the primary or first-listed taxpayer, if you filed a married filing jointly return; and

• Had at least $1 in Arizona personal income tax liability in tax year 2021, 2020, or 2019.

July 2023

Department provides an electronic listing of qualified exempt contractors to each city and town on August 1.

An Annual Bond Exemption provides documentation for city building authorities that contractors have met the bonding requirements under A.R.S. 42-5007 for modification projects valued at $50,000 or more. The qualifications for the Annual Bond Exemption List are the following:

1. The start date of the transaction privilege license must be at least one year before the current date.

2. Cannot have more than two delinquencies in the past 12 consecutive months.

3. No more than $500 in tax liabilities are currently due.

4. The mailing or physical address must be an Arizona address.

5. A minimum of $10 was paid in tax liability for the past 12 consecutive months.

 To avoid being disqualified from the Annual Bond Exemption List, it is highly recommended that you file and pay your June period at the same time. 

June 2023

Topic One:

Scam artists continually alter their tactics to steal sensitive information? Take these steps to protect your identity by viewing the information on ADOR’s website.

Topic Two:

The Native American Veterans Income Tax Settlement Fund was established. The Department of Veterans’ Service stopped accepting claims, but ADOR will grant refunds until June 30, 2023. For more detailed information, see the dedicated page on ADOR’s website.

May 2023

ADOR published a dedicated web page to help military members and spouses filing taxes in Arizona. You can view the information on ADOR’s website.

April 2023

A person in charge of a deceased person’s estate is responsible for the filing of the tax return. A surviving spouse may file a joint individual income tax return. if the deceased spouse passed away during the tax year and the surviving spouse did not remarry during the tax year. The person who files the return should use the individual income tax form the deceased taxpayer would have used if they were alive. The person who files the return should print the word “deceased” after the decedent’s name and enter the date of death after the decedent’s name. See your tax preparer or the ADOR’s website for more and specific information in this area.

March 2023

Free File. Taxpayers may qualify to file for free through the Free File Alliance. About 70 percent of taxpayers are eligible for this service.

February 2023

Topic One: 

The Arizona Free File Alliance is open to taxpayers? See if you qualify by visiting: bit.ly/2kaHqGE https://t.co/SsmWVwegcw Through the Free File Alliance program, taxpayers can choose from multiple free file offerings to prepare and file returns electronically. To prevent any unexpected charges for the state return, only access free options directly from: http://azdor.gov/e-file-services.

Remember to file your short-term rental taxes (stays less than 30 days).

For tax year 2022, the standard deduction amounts for individual income tax returns will increase to: $12,950 single/married filing separate, $19,400 head of household, $25,900 married filing joint.

Topic Two:

ADOR had some erroneous notices that went out to taxpayers that made the small business income election for last tax year. Please be advised that the Department is working to resolve the issue as soon as possible. This matter only impacts those who filed a tax due small business income return. If the taxpayer has an overpayment individual income tax return that is larger than the tax due small business income return, the overpayment will offset the balance due and will generate a refund to the taxpayer. The Department requests to please disregard the recent tax billing notice. The Department will be placing a stop on tax due billings for small business income. Refunds will continue to be processed and sent.  For further questions, please visit ADOR’s website at azdor.gov or call Customer Care at (602) 255-3381

January 2023

Renting out a residential property for #AZSuperBowl? Learn if you are required to obtain a TPT license: bit.ly/2IIM8FL

The Arizona Withholding Election form A4 revision is effective January 31, 2023. It will reflect Arizona’s lower individual income rates.

ADOR does not text taxpayers about refunds or specific taxpayer information. They only text general mass notifications.

To legally host a #bingo event in Arizona, an organization must be licensed by the Arizona Department of Revenue (ADOR). Additionally, there are specific bingo rules that have to be followed when conducting a bingo game. Visit bit.ly/BingoinAZ for more information.

2022

December 2022

The Arizona Department of Revenue cautions taxpayers to be aware and don’t get haunted by “ghost” prepared returns any time of the year.

A ghost preparer is someone who is paid to prepare a tax return, but does not sign it or include other necessary information to identify themselves. ADOR warns taxpayers that if a preparer won't state their name on the tax return, it could be a possible scam. By not providing the required information, it will appear that the return was self-prepared, which benefits the ghost tax preparer by staying under the radar. A ghost preparer may promise a larger refund and charge fees based on a percentage of the refund, which is prohibited. It is also a red flag potentially indicating a frightening array of problems.

The preparer may ask the client to pay them in cash or not provide a receipt for services. They may file the return without your consent or alter the return after providing a completed copy. Often, they will use incorrect information to generate a larger refund, claiming false dependents, false expenses, deductions, credits, etc. Even worse, the ghost preparer may divert your funds into their bank account and then disappear.

By law, anyone who prepares or assists in preparing federal and state tax returns for compensation must have a valid 2022 Preparer Tax Identification Number (PTIN)(link is external) and renew(link is external) their PTIN with the IRS for 2023. Paid tax preparers are required to sign and include their PTIN on the paper tax returns they prepare. For electronically filed returns, the preparer must list their name and PTIN and sign electronically.

The Department of Revenue advises taxpayers that it is important to ask questions and carefully review their tax returns. Ultimately, the taxpayer is responsible for what is filed, regardless of who prepared the return.

Tips for taxpayers:

• Verify that the preparer has signed the return and include their PTIN before you sign it.

• Check if the preparer is available year-round to explain how the return was prepared in the event of an examination.

• Confirm any additional costs for service prior to preparation.

• Ask any questions before signing and filing. Ask the preparer to explain deductions, credits, and wages claimed.

• Ensure the tax preparer provides you with a copy of the entire return, including schedules, if there are itemized deductions or credits.

• Carefully review the tax return before submitting, ensure numbers are correct, and schedules add up to source documents.

November 2022

Phoenix, AZ—Arizona's Individual Income Tax Withholding Form (Arizona Form A-4) has been updated to reflect Arizona's lower individual income tax rates. Every Arizona employer is required to make this form available to its Arizona employees by January 31, 2023. The new A-4 form has seven new withholding election rate boxes while retaining both the zero withholding rate option and the line for additional Arizona withholding. If an employee fails to fill out the new A-4 form, the default rate will be 2.0%. Do not send these withholding forms to the Department, they should be kept by the employer and the employee with their tax records.

October 2022

Renewal season is coming and businesses should submit any necessary updates before November to ensure their account is in good standing for a smooth renewal process.
On AZTaxes.gov, taxpayers can do the following:

• Change their mailing address on corporate, withholding, and transaction privilege and use tax licenses

• Add, edit, and/or close locations for TPT licenses.

• Cancel or close an existing TPT license or single location on a TPT license.

• Close an account for withholding or TPT licenses.

• Make changes to a “Doing Business As” (DBA) name or the business mailing address.

• Add a new reporting jurisdiction, business code, or business or rental location.

AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.

September 2022

Topic One:

Are you ready for the Arizona Super Bowl? Are you renting your home? Residential rental may be subject to transaction privilege tax. If you have questions about filing and paying in Arizona can turn to dedicated ADOR resources: bit.ly/2IIM8FL #TaxTips

Topic Two:

Planning to be a vendor at the Arizona State fair? Make sure you know your tax and licensing obligations ahead of time! We can help you report and pay taxes. Learn more: https://azdor.gov/transaction-privilege-tax/license-compliance-program

August 2022

Topic One:

ADOR does not call to demand immediate payment; nor will they call about taxes owed without first having mailed an official notice. The Department will never use text messages or any social media to discuss your personal tax issue or to locate the owners of unclaimed property

If you think you are the victim of tax-related ID theft, you should notify the ADOR ID Theft Call Center at (602) 716-6300 or out of state 1-844-817-9691.

Topic Two:

Please do not use permanent markers when completing tax returns.

Topic Three:

The TPT tax tables are updated monthly by the Department. Businesses are not required to log in to their AZTaxes account to make a TPT credit or debit card payment. Make a payment as a Guest using the Quick Links menu on the AZTaxes homepage. Only registered business users can make an e-check payment.

June 2022

ADOR advises that third-party websites offering the ability to make on-line payments of your tax liability result in the money not being delivered to ADOR. Although it may appear that the website is affiliated with ADOR it is not. On-line payments are to be made through ADOR’s official payment website AZtaxes.gov. For card payments AZtaxes will redirect to Point and Pay which is an approved payment card service p0rovider.

May 2022

Topic One:

The Native American Veteran Income Tax Settlement refund may be claimed for years 1977 through 2005 on a first-served basis until the fund is exhausted. For more detailed information, see the Native American Veteran Income Tax Settle page on the ADOR website.

Topic Two:

An issue has been identified with the 1st quarter 2022 withholding returns that were filed electronically. Many taxpayers received refunds due to an internal error. The agency has identified all impacted taxpayers and will be sending them a letter.

Topic Three:

ADOR will be sending renewal billing letters to businesses with overdue renewal fees. Renewals were due on January 1, 2022. Taxpayers no longer have the ability to renew on AZTaxes.gov, but can still pay the liability. Prompt compliance online can save both time and money. Taxpayers who have closed their business can cancel their existing TPT license through AZTaxes.gov or submit a Business Account Update Form with a cancel effective date. This will ensure your account remains in good standing and avoids additional penalties and interest.

With the Arizona Supreme Court’s invalidation of the two-tiered Pinal County transportation tax on March 8, 2022, ADOR is aware that taxpayers have questions about what actions they should take to seek a refund of monies paid since April 1, 2018, here are a few details on ADOR’S plan:

• Taxpayers will be able to submit electronic requests for monies paid toward the invalidated tax while it was in effect (i.e., April 2018 through March 2022 TPT filing periods). The requests will allow taxpayers to indicate whether they wish to opt in or opt out of receiving these monies.

• ADOR will process electronic requests for the invalidated tax entirely separately from standard TPT refund requests. As such, to avoid delays and errors in handling, please do not attempt to submit requests for the invalidated tax using such methods.

• Taxpayers will be able to request all monies that they paid in since the April 1, 2018 effective date of the invalidated tax. Under current law, ADOR anticipates that taxpayers will have until April 9, 2026 to timely submit their electronic requests.

• Taxpayers should not attempt to amend their filings for these periods to self-correct for reporting and paying the invalidated tax. Such actions will likely result in unanticipated and unwanted consequences for both ADOR and taxpayers.

April 2022

1) By law, ADOR must offset any refunds to certain government agencies that have a claim against you. If you received a letter informing you of the offset, please contact the agency listed in the letter.

2) Beginning April 1, the Arizona Department of Revenue (ADOR) will be sending renewal billing letters to businesses with overdue renewal fees. Renewals were due on January 1, 2022.

Taxpayers will no longer have the ability to renew on AZTaxes.gov, but can still pay the liability. Prompt compliance online can save both time and money.

Taxpayers who have closed their business can cancel their existing TPT license through AZTaxes.gov or submit a Business Account Update form with a cancel effective date. This will ensure your account remains in good standing and avoids additional penalties and interest.  

3) To notify ADOR of a new mailing address after filing an individual income tax return, complete and submit an Arizona Form 822 Change of Address Form with the updated address information.

• If a joint return was filed and the individuals reside together, both should provide their names, social security numbers, and signatures on the form or statement.

• If the individuals live at different addresses, each person should notify ADOR of their new, separate address.

Registered businesses can update their mailing address and location information for corporate, withholding, and transaction privilege and use tax accounts through AZTaxes.gov. The system validates the format before allowing the business to submit the changes.

• To update records, log into AZTaxes.gov and click "Accounts" and "Account Update.”

• Verify the changes by signing with the established e-signature PIN set up during registration.

• New business locations can anticipate a new copy of their licenses within three to five business days of processing.

For businesses with one location and not registered in AZTaxes.gov, please update the address by filing a Business Account Update form.

March 2022

Starting March 21 ADOR will offer extended hours to assist individual taxpayer filers. Expanded hours are Weekdays 7:00am to 7:00pm Monday through Friday; Saturday, April 2, 9 and 16 - 8:00am to noon; Sunday, April, April 17 - 8:00am to noon. The Call center telephone number: (602) 255-3381. Toll free telephone number for area codes 520. 928 and international: (800) 352-4090

ADOR presents a variety of free filing services for taxpayers this tax filing season.

• AARP Foundation Tax-Aide – If a taxpayer is 50 and older and cannot afford a tax preparation service to file federal and Arizona returns, they can obtain assistance at www.aarp.org/money/taxes/aarp_taxaide.

• Free File Alliance – Individuals with a federal adjusted gross income in 2021 of $73,000 or less may qualify to receive free e-file preparation from a certified software vendor. Through the Free File Alliance, a taxpayer’s 2021 federal and state income tax returns can be filed at no cost to them. Visit ADOR’s Free Electronic Filing page for vendors.

  • To ensure no fee is charged, taxpayers must go to the Department’s website to complete the return. This saves on preparation fees, prevents costly errors, and ensures that the taxpayer receives any refund directly in the most efficient way possible.

  • Nearly 88,000 Arizona taxpayers used the Free File software last year, saving themselves approximately $9.6 million.

• Volunteer Income Tax Assistance (VITA) – Taxpayers who made $58,000 or less, have disabilities, or limited English-speaking ability, can acquire free preparation of their tax returns from VITA.

• 211 Information: For taxpayers who are elderly, disabled, or low income, visit www.211arizona.org for free, local federal and state tax preparation locations.

February 2022

Due to periods of high call volumes during certain times of the year, please consider contacting the department on Thursdays or Fridays before noon or after 2 p.m.

January 2022

Once a business has renewed their TPT license, information is validated, and paid the license fees in full, the new TPT license certificates are then generated for each business location on file and sent to the mailing address on file with the department.

2021

December 2021

Topic One:

Because April 15, 2022 falls on a federal holiday, taxpayers have until Monday, April 18, 2022 to file their 2021 tax return. If filing an extension, the extended due date to file the income tax return is October 15, 2022. However, because October 15, 2022 falls on a Saturday, taxpayers have until Monday, October 17, 2022 to timely file the 2021 tax return.

Topic Two:

Proposition 208, passed by voters in the last election, applies to tax year 2021 and requires individuals with taxable income of more than $250,000 (single and married filing separate) and more than $500,000 (married filing joint and head of household) to pay an additional tax surcharge.

Topic Three:

On July 9, 2021, Governor Doug Ducey signed into law Senate Bill 1783 creating a small business income tax by enacting Arizona Revised Statute (A.R.S.) § 43-1701 effective for tax years beginning from and after December 31, 2020. The small business income tax rate for tax year 2021 is 3.5% on the amount of a taxpayer’s computed Arizona small business taxable income.  

November 2021

Topic One:

ADOR is mailing letters to businesses, reminding them to renew their Arizona Transaction Privilege Tax (TPT). If a taxpayer sells a product or engages in a business activity subject to TPT, the business must renew their Arizona Transaction Privilege Tax (TPT) License annually.

The due date to renew a TPT license is January 1, 2022. A non-renewed license will not be canceled. Instead, failure to renew or renewals received after January 31 will be deemed late. This may result in penalties.

Topic Two:

Taxpayer Education and Training: All ADOR workshops are free of charge. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education

October 2021

With new United States Postal Service standards effective Oct. 1, ADOR offers these tips: 1. Plan ahead and mail early–For payments or returns that requires a deadline, ADOR encourages taxpayers to plan ahead and send them early. 2. Electronic–Most services ADOR offers are free through AZTaxes.

September 2021

Topic One:

UPDATE regarding Unclaimed Property:

Despite the COVID-19 pandemic and safety restrictions, ADOR’S Unclaimed Property Unit continued its efforts to assist taxpayers in recovering lost assets by providing virtual meeting options and in-person appointments. To search for unclaimed property, customers can search their names or business name at https://azdor.gov/unclaimed-property. ADOR encourages taxpayers to search their name each year as new properties come throughout the year to the program. 

Topic Two:

T he Arizona Department of Revenue (ADOR) encourages transaction privilege tax (TPT) taxpayers to ensure their account information is up to date. AZTaxes.gov(link is external) enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.

August 2021

Topic One:

The ADOR offers taxpayers resources that are easily accessible by computer or phone, reducing the need for in-person visits.

A drop-box is available at three ADOR locations for submitting payments, forms, applications, and returns without an appointment. Items are collected throughout the day, and taxpayers can receive a submission confirmation by including their email address on the top of the envelope.

Topic Two:

Transaction Privilege Tax
Businesses can register, file, and pay transaction privilege tax on AZTaxes.gov. The Quick Reference page is a helpful online resource with tips for filing and paying online.

Topic Three:

Live Chat
ADOR Live Chat is available Monday through Friday from 7 a.m. to 6 p.m. to answer inquiries for general questions and offers navigational guides in real-time on AZDOR.gov and AZTaxes.gov

Phone
Telephone support is available 8 a.m. – 5 p.m. Monday through Friday. To contact a specific department, please see the ADOR Contact Us page.

July 2021

The ADOR will reopen its East Valley location in Mesa on Monday, August 2, 2021, for appointment-only services. Taxpayers can now receive in-person assistance with payments, processing TPT license applications, general TPT return, and AZTaxes.gov education and assistance.

Appointments will be available Monday - Thursday from 7:30 a.m. - 5:30 p.m. (closed on Fridays) at the City of Mesa Customer Service Center, 55 N Center Street. To schedule an appointment, please contact them at (602) 716-2367

June 2021

Reminder from ADOR Taxpayers should be aware that the Department of Revenue will never:

• Call or text about taxes owed without first having sent an official notice.

• Demand immediate payment without providing you the opportunity to question or appeal the stated amount owed.

• Require you to use a specific payment method to pay your taxes, such as a prepaid debit card.

• Threaten to bring in local police or other law-enforcement groups to have you arrested for not paying.

May 2021

ADOR Tips to help prevent being the victim of identity theft:

• Do not carry identification with your Social Security Number (SSN) on it.

• If someone asks for an SSN, always ask why because it is not always required.

• Keep personal and confidential information in a secure place.

• Secure your devices using anti-virus software.

• Monitor your bill cycles and examine unfamiliar debit and credit card charges.

• Use strong passwords and never share your passwords.

• Never give personal information through unencrypted email, social media, or text messaging. Unless you initiated the call, never provide personal information over the phone.

Arizonans can also contact the Department of Revenue’s Identity Theft Call Center at (602) 716-6300, toll-free: 800-352-40onans can also contact the Department of Revenue’s Identity Theft Call Center at (602) 716-6300, toll-free: 800-352-4090, or htt90, or https://azdor.gov/individual-income-tax-information/identity-theft

April 2021

The Arizona Department of Revenue (ADOR) urges taxpayers to file soon as the deadline to file tax year 2020 individual income tax returns is May 17.

ADOR encourages electronic filing and direct deposit as it is more secure, more efficient, and on average, a couple of weeks faster than paper returns when it comes to refunds.

• E-File - Visit the department’s E-File Services page at https://azdor.gov/e-file-services to view the list of software providers certified to submit electronically filed returns with ADOR.

• Online Paper Forms - For taxpayers who prefer to prepare their returns, ADOR provides fillable, calculating forms and instructions to print at https://www.azdor.gov/Forms. If filing by paper, taxpayers should allow 6-8 weeks from the date filed to receive their refund.

Individual income tax filers needing additional aid may qualify for free tax preparation assistance.

• Arizona Free File Alliance - Offers a free file program to Arizona taxpayers who meet specific criteria. Over 82,000 taxpayers used Free File software last year, saving themselves fees, costly errors, and receiving their refund quicker. Individuals must go through azdor.gov to ensure no fees are charged.

• AARP Foundation Tax-Aide Program - Delivers free support to individuals 50 and older who cannot afford a tax preparation service to file federal and Arizona returns. Program details can be found at www.aarp.org/money/taxes/aarp_taxaide.

• Volunteer Income Tax Assistance (VITA) - Provides free tax help to people who generally make $57,000 or less, persons with disabilities, and limited English-speaking taxpayers who need assistance in preparing their tax returns. For locations and guidance, check www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers.

Note: Due to the pandemic, individuals should check with their tax preparation services to verify they offer in-person assistance, drop-offs, or virtual assistance. 

 If needing more time to file, submit Form 204 for an extension, which is still due May 17. As a reminder, an extension does not grant a taxpayer more time to pay taxes owed.  If a taxpayer has already been granted an extension through the IRS, a state of Arizona extension request is not required.

Visit ADOR’s website at https://azdor.gov/individual-income-tax-information for additional tax filing requirements, instructions, and important tax filing tips.

March 2021

The Arizona Department of Revenue (ADOR) recognizes the difficulties many Arizona businesses are experiencing during COVID-19, including their ability to meet transaction privilege tax (TPT) payment timelines. As a result, department officials are working with each business on a case-by-case basis to determine the best path forward for meeting current tax liabilities.

As part of discussions with customers experiencing TPT pressures, ADOR is assisting businesses in applying for the department’s late payment-late filing penalty abatement program. See your attorney on how to proceed to request a Penalty Abatement.

Look at the Arizona Department of Revenue’s website for updates regarding upcoming Business Tax Workshops, quick reference guides to filing business taxes and paying on-line.

February 2021

The Arizona Department of Revenue’s (ADOR) Unclaimed Property program has identified more than $45 million that belonged to over 159,000 people with last known addresses in Maricopa County reported last year. ADOR returns property to owners who provide documentation showing their right to claim the assets. Claimants must include with their claim form a valid photo ID, such as a driver’s license or other applicable identification, and documentation linking them to the owner’s last known address. Claimants must also provide documentation demonstrating a legal right to claim any property listed in another name. For more information on the Unclaimed Property program, including how to make a claim and frequently asked questions go to http://www.azdor.gov and click on the Unclaimed Property tab.

2020

November 2020

For businesses who received their TPT license in later 2020, you must still renew your TPT license in January 2021. If businesses offered tax free sales to their Arizona customers, you must still file and pay the tax to the department.

October 2020

Topic One:

Even if your business didn’t make any taxable sales or purchases, you may still need to file your TPT return. There could be substantial penalties and interest assessed for not filing. Consult ADOR’s webpage for information regarding your specific business.

Topic Two:

The Arizona Department of Revenue does not call to demand immediate payment or call about taxes owed without having initial communication with taxpayers through the mail." Arizonans with tax-related ID theft questions should contact the ADOR's identity theft call center or the Internal Revenue Service.

 Telephone scam artists are calling and pretending to be with the department. They may demand immediate payment or may say you have a refund due and try to trick you into sharing confidential information, such as your Social Security Number. Do not be fooled. If contacted and you know you owe taxes or think you might owe, call ADOR at (602) 542-5551 for assistance with your payment issue. If you know you don’t owe taxes or have no reason to believe that you do, immediately hang up the call.

September 2020

The Arizona Department of Revenue (ADOR) urges employers to be cautious of phishing and other email scams. Scammers will disguise themselves in an attempt to access and abuse sensitive data such as passwords, usernames, social security numbers, payment, and credit card information.

The most popular W-2 form phishing scenario consists of someone in a company’s payroll or human resources office receiving an email that appears to be from an executive of that business. Additionally, the email requests for employee W-2 data imposes a sense of urgency and pressure for an immediate response.

When encountering unfamiliar emails, companies should try to identify common grammatical, spelling errors, and old or wrong company information. Furthermore, the email addresses can seem like the company’s internal domain email address, but will typically have an external domain email address (e.g., Gmail, yahoo). ADOR recommends that businesses not respond to any suspicious email and instead connect with the person whose name is on the email by phone or in-person to confirm its authenticity. If there is an internal phone directory available, employees should use the number listed in that directory. Employers are encouraged to establish specific internal procedures for learning how to identify and address W-2 form and other phishing scams.

Individuals and businesses that encounter suspicious activity or have any questions should contact the Department of Revenue’s Identity Theft Call Center at: (602) 716-6300, toll-free: (800) 352-4090 or at https://azdor.gov/individual-income-tax-information/identity-theft.