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.

2023

October 2023

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

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, Let Joe Know -ABC Investigative Reporter.

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

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 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.

February 2023

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

October 2022

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

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

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

September 2022

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 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 9, 2021

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

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/.

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

2023

July 2023

June 2023

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.

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

 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.

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

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

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

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.

Please do not use permanent markers when completing tax returns.

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

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.

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.

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

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.

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.

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

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.

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

1) 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. 

2) The 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

1) 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.

2) 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.

3) 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

4) 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

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.

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.