Ariz. Admin. Code § 15-2A-104

Current through Register Vol. 30, No. 25, June 21, 2024

Section R15-2A-104 - Returns Filed by Persons outside the United States

A. If a taxpayer is outside the United States and is unable to file an Arizona individual income tax return or perform any act required by A.R.S. Title 43, the taxpayer may request that the Department disregard the period in which the taxpayer was unable to comply by filing a written request with the Department within 30 days after returning to the United States that:

1. Explains the reasons why the taxpayer was unable to file the income tax return or perform the required act,

2. Indicates the time period in which the taxpayer was unable to file the income tax return or perform the required act, and

3. Includes the income tax return and any applicable tax payment.

B. The taxpayer shall mail the request required under subsection (A) to the Arizona Department of Revenue, Out-of-Country Waiver, 1600 West Monroe, Phoenix, Arizona 85007.

C. The Department may extend the request period under subsection (A) if circumstances exist that prevent the taxpayer from filing the request within the 30-day period.

D. A taxpayer may request an extension to file the income tax return required in subsection (A)(3) if:

1. The other requirements in subsection (A), including payment of the estimated tax due, are met, and

2. The taxpayer provides documentation of the taxpayer's inability to file the income tax return by the 30-day requirement.

E. If the Department determines that it was impossible or impracticable for the taxpayer to timely file an income tax return or perform the required act, the Department shall relieve the taxpayer from the interest and penalties accruing from the failure to file a timely return or perform the required act.

Ariz. Admin. Code § R15-2A-104

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).