| | | Tips for Successful Filing |
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We know you’re eager for your refund, and we want to help you get it as quickly as possible. To prevent processing delays, the Arizona Department of Revenue (ADOR) advises taxpayers to familiarize themselves with the most common issues when filing individual income tax returns. Tax Credit Codes: Public School, Qualifying Charity, or School Tuition Organization should be valid (certified or qualified) and include the code. Updated Contact Information: If your name or address changed, it needs to be updated in our system. Submit Form 822 to make changes; for a name change include a copy of a photo ID with the form to verify the new name and a copy of the marriage license or divorce decree. Dependent and Spouse Information: Enter all dependent information (if checking the qualifying dependent box) or spouse information (if filing married filed joint or married filed separately); SSN, relationships, amounts, and applicable checkboxes. File Only Once Per SSN: A return can only be filed once for a Social Security Number (SSN) per year, which means if an individual filed as married filing jointly, they cannot also file as married filing separately or head of household. If you think you are the victim of tax-related identity theft, notify the Arizona Department of Revenue Identity Theft Call Center. Summary Amount Match: The amount entered as a total must match the summary amount. Ensure the amount you reconcile onto Form 301, Part 1 and Part 2, or Schedules matches the amount of the corresponding form. Calculation Review: Check adjustments, deduction amounts, income amounts, percentages, and other calculations equal the correct amount.
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| | E-file is a secure, cooperative program with the IRS for filing federal and state income tax returns electronically. Returns are securely encrypted and transmitted to both the IRS and ADOR, with taxpayers receiving acknowledgements from both when accepted.
Electronic filing is: Fast: Receive your refunds up to eight times as fast as paper return filers. Accurate: Fewer errors than paper forms. Affordable: If you qualify, it’s free. Paperless: Help the environment by reducing paper usage.
The benefits of filing electronically include: E-File and e-pay in a single step. E-File early and schedule an electronic payment at the same time for withdrawal from a bank account on a future date. For instance, a taxpayer may prepare and e-file a return in March and schedule the electronic withdrawal prior to the April due date. Minimizes the delays caused from filing paper returns (mailing returns, missing documentation, additional reviews, etc.).
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| Postmark Date and Filing Paper Returns on Time |
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| Paper income tax returns are considered on-time based on the date of its postmark (Arizona General Tax Ruling 16-1). Under a new United States Postal Service (USPS) rule, the postmark date on an envelope may not match the date that the envelope was collected by a letter carrier, deposited in a mailbox, or dropped off at a USPS branch office location.
To avoid potential delays with your tax return being treated as timely filed: File electronically whenever possible. If filing by paper, consider taking your envelope inside a post office and requesting a same-day manual postmark at the retail counter.
The USPS has updated its website with additional information on the new postmarking rule.
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| Free Tax Preparation and Filing |
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Free File Software
Free File Alliance offers a no cost, quick, and secure option for online tax preparation. It is a nonprofit partnership between industry-leading tax software providers, ADOR, and the IRS, designed to provide free electronic tax services.
Free file partners are available on the ADOR website for individuals who qualify for income tax filing assistance.
Review the offers from the vendors listed by clicking on their logo. Follow the Free File link as another entry to the website may cause a charge for the filing. Select a vendor that fits your tax situation and begin a return on the website.
The Arizona Department of Revenue does not endorse any specific tax filing product. Any questions regarding software issues or availability of forms should be directed to the software company.
Fillable Forms
For the most accurate return and to minimize errors, we highly recommend electronic filing. You can choose from numerous approved vendors, some of whom offer free filing. Check to see if you qualify to file for free at “Free Electronic Filing for Individuals.”
For taxpayers who choose to file a paper return, we recommend using the fillable non-calculating returns available on our Forms page. These fillable forms are the quickest way to file a paper state individual income tax return. By typing your information into the downloadable fillable form, you can avoid handwriting the return, which helps ADOR staff process your return faster and reduces the risk of delays caused by illegible handwriting.
Limitations with fillable forms include: It won’t give you guidance about which forms to use or help with your tax situation. It doesn’t provide error checking as it is only typing in information into the PDF return. It does not automatically add the necessary schedules, forms, and documents to your return. It does not transmit to the Department and you must print the return, put the return into an envelope, and ensure you provide enough postage.
See instructions for line-by-line guidance.
AARP Tax-Aide
The AARP Foundation Tax-Aide Program offers free assistance to individuals 50 and older, who can’t afford a tax preparation service, to file federal and Arizona state returns.
Volunteer Income Tax Assistance (VITA)
The VITA Program provides free tax help to people who have an income of $69,000 or less, individuals with disabilities, and limited English speaking taxpayers.
211 Information
For free, local federal and state tax preparation locations for taxpayers who are elderly, disabled, or low income, visit www.211arizona.org.
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| Tips for Selecting a Tax Professional |
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| Since taxpayers are ultimately responsible for the information on their tax return, choosing a tax preparation service wisely is critical. While most preparers are professional and qualified, there have been instances of fraudulent returns being submitted or promises of inflated refunds made through unwarranted changes.
Taxpayers should check out the tips for choosing a tax preparer and learn how to avoid “ghost” tax preparers who don’t sign or include a valid preparer tax identification number (PTIN) on every tax return they prepare.
If you use a tax preparation service and choose to have them receive your refund, please be aware that their deposit service will forward the funds to you, which will postpone the final deposit date. Please contact the tax preparer, not ADOR, for all inquiries regarding the refund deposit status. |
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| | You can receive your refund directly in your bank account or other financial institution (such as a brokerage firm, credit union, or mutual fund) by choosing direct deposit instead of a paper check.
Why use Direct Deposit? Fast. Receive the refund in your account within two business days of process and approval - even faster if e-filed! Paper refunds are mailed within three business days after approval, plus mail delivery time, plus a trip to the bank can equal a week later. More secure. There is no check to get lost. Convenient. No trip to the bank to deposit your check. Saves tax dollars. A refund by direct deposit costs less to process than a check. Free. No cost for direct deposit. Flexible. Available whether the return is filed electronically or by paper.
ADOR’s system marks when a direct deposit has been sent to your bank. However, the time it takes for the refund to appear in your account is determined by your bank's processing system. If your bank rejects the direct deposit, ADOR will issue a paper check instead. |
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| Paying Taxes Electronically |
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| Taxpayers can also pay their tax due electronically. You just need the routing transit number and either a checking or savings account number for your financial institution. The benefits of paying electronically include: Payment information will only be used for the tax payment(s) authorized by a taxpayer. No unauthorized withdrawals will be made. E-Pay is free. No need for paper checks or cash. Although there are no service charges for e-check, taxpayers may want to verify with their financial institution about any fees it may charge. Surcharge may apply for credit/debit cards.
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| Representation Authorization Options |
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| Taxpayers have the option to allow someone else, such as a tax professional or a family member, to discuss their tax matters with ADOR. The person must be authorized before ADOR can disclose confidential information.
There are a variety of ways to allow someone to speak on your behalf. Each option has distinct differences, and specific forms need to be filed. Our Power of Attorney (POA)/Disclosure forms will help guide you through the process. |
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| | We're excited to announce a significant update: Beginning with tax year 2025, taxpayers now have the option to electronically file an amended return! This e-filing option is only available for tax year 2025 and forward. Amended returns for tax years prior to 2025 must still be submitted via paper. Additionally, your original 2025 return must have been filed electronically to be eligible for an electronic amendment.
Amending Your Return Form to Use: All individual taxpayers, regardless of their filing status or original form type, must use Form 140X to adjust amounts reported on their original or last amended income tax return. Completing the Form: You must use the Form 140X specific to the tax year you are amending. Complete the entire Form 140X as if you were filing it correctly for the first time, including a detailed explanation for all changes. Required Documentation: Your amended return submission must include all necessary forms and schedules, just like the original submission, even if some of these forms have no adjustments. Itemizing Deductions: Only one Arizona Schedule A (A, APY, APYN, or ANR) can be attached to Form 140X. Approved Software: Not all software vendors offer the option to amend electronically. Before proceeding, please check our Approved Vendor List to ensure your software is compatible.
Processing Time: Amended returns undergo a manual review and data entry process. Therefore, please anticipate and allow for extra processing time beyond the typical 8–10 weeks for a paper return. |
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| Outstanding Liabilities and Refund Offsets |
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| If a taxpayer and/or spouse owe money to ADOR or another agency, the amount may be deducted from an expected refund. ADOR offsets as much of the refund needed to pay off overdue taxes owed by taxpayers and notifies them when this occurs.
Taxpayers receive a letter from ADOR informing them that some or all of their refund was adjusted to pay outstanding liabilities with the IRS, courts, state agencies or government municipalities. By law, we must offset any refunds or overpayments to certain authorized agencies that have a claim against them.
Those individuals who receive notice can contact the agency listed on the ADOR offset letter if they have any questions about the claim or offset. If a tax refund has been withheld in error by a court or agency, a taxpayer has 30 days from the date of the letter to file an appeal with the court or agency claiming the refund. |
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