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 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 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 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 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 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 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 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 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 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 […]
43-311. Joint return after filing separate return A. If an individual has filed a separate return for a taxable year for which the individual and spouse could have filed a joint return under section 43-309, and the time prescribed by this title for filing the return for such taxable year has expired, such individual and […]
43-312. Information return of sales; nonresident real estate transactions; escrow agents; reports A. A person licensed under section 6-813 to conduct escrow business for the purchase and sale of real property located in this state shall file an information return of sales of real property located in this state that are reported pursuant to federal […]
