DOR; income tax forms; conformity
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill addresses how Arizona’s income tax forms align with changes in federal tax law. Specifically, it outlines procedures for the Arizona Department of Revenue (DOR) to handle situations where Arizona tax forms don’t immediately match federal tax law changes. The bill provides guidelines for taxpayers to amend their returns and for the DOR to issue updated forms and instructions when necessary, ensuring taxpayers can accurately report their income. It also establishes a process for the DOR to assume conformity with federal tax law for form preparation purposes.
Key provisions
- The DOR will not assess penalties or interest on taxpayers who rely on published forms and instructions when filing returns.
- If Arizona tax forms don’t align with federal tax law changes, the DOR must provide updated forms and instructions.
- Taxpayers must amend their returns and pay any additional taxes within a specified timeframe after the extended due date.
- The DOR will publish supplemental forms and instructions related to nonconformity within specific deadlines.
- The department will assume conformity with federal tax law for form preparation purposes, focusing on federal adjusted gross income and federal taxable income.
- The bill establishes a consistent conformity cycle to provide taxpayers with timely guidance.
- It aims to reduce administrative burdens on the DOR and minimize mid-year revisions to tax forms.
- The legislature retains authority to adopt, reject, or modify federal income tax law changes.
Bill text
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Sponsors
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Primary sponsor
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