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Arizona Revised Statutes Title 43. Taxation of Income § 43-323. Place and form of filing returns

Current as of January 01, 2025 | Updated by Findlaw Staff

A. All returns required by this title shall be in such a form as the department may from time to time prescribe and shall be filed with the department.

B. The department shall prescribe a short form return for individual taxpayers who:

1. Are eligible and elect to pay tax based on the optional tax tables pursuant to § 43-1012.

2. Elect to claim the optional standard deduction pursuant to § 43-1041, subsection A, but not the increased amount for charitable deductions under § 43-1041, subsection I.

3. Elect not to file for credits against income tax liability other than those contained in §§ 43-1072, 43-1072.01, 43-1072.02, 43-1073 and 43-1073.01.

4. Are not required to add any income under § 43-1021 and do not elect any subtractions under § 43-1022, except for the exemptions allowed under § 43-1023.

C. The department may provide a simplified return form for individual taxpayers who:

1. Are eligible and elect to pay tax based on the optional tax tables pursuant to § 43-1012.

2. Are residents for the full taxable year.

3. File as single individuals or married couples filing joint returns under § 43-309.

4. Are not sixty-five years of age or older or blind at the end of the taxable year.

5. Claim no exemptions under § 43-1023 for the taxable year.

6. Elect to claim the optional standard deduction under § 43-1041, subsection A, but not the increased amount for charitable deductions under § 43-1041, subsection I.

7. Are not required to add any income under § 43-1021 and do not elect to claim any subtractions under § 43-1022 or file for any credits under chapter 10, article 5 of this title,  1 except the credits provided by §§ 43-1072.01, 43-1072.02 and 43-1073.

8. Do not elect to contribute a portion of any tax refund as provided by any provision of chapter 6, article 1 of this title.  2 Notwithstanding any provision of chapter 6, article 1 of this title, a simplified return form under this subsection shall not include any space for the taxpayer to so contribute a portion of a refund.

D. The department shall prepare blank forms for the returns and furnish them on request. Failure to receive or secure the form does not relieve any taxpayer from making any return required.

E. An individual income tax preparer who prepares more than ten original income tax returns that are timely filed during any taxable year that begins from and after December 31, 2017 shall file electronically all individual tax returns prepared by that tax preparer, for that taxable year and each subsequent taxable year. An individual income tax preparer may not charge a separate fee to the taxpayer for filing a return using the department's electronic filing program. This subsection does not apply if the taxpayer elects to have the return filed on paper or if the return cannot be filed electronically for reasons outside of the tax preparer's control.

F. Fiduciary returns, partnership returns, withholding returns and corporate returns shall be filed electronically for taxable years beginning from and after December 31, 2019, or when the department establishes an electronic filing program, whichever is later. Any person who is required to file electronically pursuant to this subsection may apply to the director, on a form prescribed by the department, for an annual waiver from the electronic filing requirement. The director may grant the waiver, which may be renewed for one subsequent year, if any of the following applies:

1. The taxpayer has no computer.

2. The taxpayer has no internet access.

3. Any other circumstance considered to be worthy by the director exists.

G. A waiver is not required if the return cannot be electronically filed for reasons beyond the taxpayer's control, including situations in which the taxpayer was instructed by either the internal revenue service or the department of revenue to file by paper.

1 Section 43-1071 et seq.
2 Section 43-601 et seq.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-323. Place and form of filing returns - last updated January 01, 2025 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-323/

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