Arizona’s Individual Income Tax Withholding Form, Arizona Form A-4, has been updated to reflect Arizona’s lower individual income tax rates. By January 31, 2023, every Arizona employer is required to make this form available to its Arizona employees.
Businesses or individuals who purchase a plane, boat, or vehicle from an out-of-state vendor may be subject to use tax, which is a tax on purchases made out-of-state for taxable items stored, used, or consumed in Arizona when the sale was not subject to transaction privilege tax (TPT).
ADOR issued guidance for taxpayers who are affected by the recent Maricopa County Superior Court ruling striking down the surcharge imposed by Proposition 208. Taxpayers who have already filed do not need to amend their tax returns.
On April 14, 2021, Governor Ducey signed Senate Bill 1752, which conformed to the definition of federal adjusted gross income (federal taxable income, for corporations), including federal changes made during 2020 as well as through the 2021 American Rescue Plan.
The State of Arizona has announced it has moved the deadline for filing and paying state individual income taxes from April 15 to May 17, 2021. Additionally, the deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
As of April 5, 2021, the Arizona State Legislature is currently considering a bill that would extend the Arizona filing deadline for individual filers to May 17. ADOR is actively monitoring the bill as it goes through the legislative process.