§ 43-301 – Individual returns; definition
43-301. Individual returns; definition A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual’s gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H. B. A nonresident […]
§ 43-302 – Arizona small business income tax return; election; revocation
43-302. Arizona small business income tax return; election; revocation A. For taxable years beginning from and after December 31, 2020, a small business taxpayer may elect to file a return for the taxable year with the department to report that small business taxpayer’s share of Arizona small business gross income. The election shall be made […]
§ 43-303 – Returns by agent or guardian
43-303. Returns by agent or guardian If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of the taxpayer.
§ 43-304 – Fiduciary returns
43-304. Fiduciary returns A. Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make a return for any of the following taxpayers for whom the fiduciary acts: 1. Every individual who is required to file an individual income tax return under section […]
§ 43-305 – Fiduciary returns; two or more fiduciaries
43-305. Fiduciary returns; two or more fiduciaries Under such rules and regulations as the department may prescribe, a return filed by one of two or more joint fiduciaries is sufficient. The fiduciary filing the return shall state: 1. That he has sufficient knowledge of the affairs of the taxpayer for whom the return is made […]
§ 43-306 – Partnership returns
43-306. Partnership returns A. Except as provided in subsections B and C of this section, every partnership shall make a return for each taxable year, stating the taxable income computed in accordance with subtitle A, chapter 1, subchapter K of the internal revenue code and any adjustments required pursuant to chapter 14 of this title. […]
§ 43-307 – Corporation returns
43-307. Corporation returns A. Every corporation subject to the tax imposed by this title shall make a return to the department. Every corporation return required by this title to be filed with the department shall be signed by one or more of the following officers: 1. The president. 2. The treasurer. 3. Any other principal […]
§ 43-308 – Gross income defined for purposes of determination to file
43-308. Gross income defined for purposes of determination to file For purposes of this article, the term " gross income" shall be gross income as defined in the internal revenue code.
§ 43-309 – Joint returns of husband and wife
43-309. Joint returns of husband and wife If a husband and wife are required to file a return pursuant to section 43-301, they may file a joint return under the following conditions: 1. A joint return shall not be made if husband and wife have different taxable years. If such taxable years begin on the […]
§ 43-310 – Separate returns after filing joint returns
43-310. Separate returns after filing joint returns A. If a husband and wife have filed a joint return for a taxable year for which separate returns could have been made by them under section 43-309, and the time prescribed by this title for filing the return for such taxable year has expired, the spouses may […]