Ariz. Admin. Code § 15-2A-103

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-2A-103 - Time for Filing Returns

A. Generally, a taxpayer shall file an income tax return on or before the 15th day of the fourth full calendar month following the close of the taxable year. This requirement is subject to the following exceptions:

1. The final income tax return of a decedent shall be filed on or before the 15th day of the fourth month following the close of the 12-month period that began with the first day of the taxable year in which the decedent died.

2. The Department may prescribe a later time for filing a return for a fractional part of a year upon a showing by the taxpayer of unusual circumstances.

3. A corporation liquidating all its assets and ceasing operations during any taxable year may file a return with the Department for that year immediately after liquidation and shall report the income of the corporation for the part of the year during which the corporation was engaged in business.

4. Under A.R.S. § 43-1126, a corporation taxable as an S corporation under the Internal Revenue Code shall file its income tax return with the Department on or before the 15th day of the third month following the close of the taxable year.

5. Under A.R.S. § 43-1241, an organization, otherwise exempt under A.R.S. § 43-1201, having unrelated business income shall file its income tax return with the Department on or before the 15th day of the fifth month following the close of the taxable year.

B. The due date for filing an income tax return with the Department is the date on or before which a return is required to be filed under A.R.S. Title 43 or the last day of the period covered by a filing extension granted by the Department. When the due date falls on Saturday, Sunday, or a legal holiday, the due date for filing the income tax return with the Department is the business day following the Saturday, Sunday, or legal holiday.

C. An income tax return that is placed in the United States mail, properly addressed with postage paid, is deemed filed on the date of the postmark stamped on the envelope. For purposes of this subsection, the terms "United States mail" and "postmark" have the meaning in A.R.S. § 1-218(E).

Ariz. Admin. Code § R15-2A-103

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 2885, effective June 13, 2001 (Supp. 01-2).