Arizona State Tax Filing

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Arizona Tax Details

The Arizona Department of Revenue (ADOR) made a few notable changes for the 2018 tax year. The Arizona Schedule A had a few changes in order to conform to the Tax Cuts and Jobs Act (TJCA). The ADOR is anticipating that Arizona will conform to TCJA, but conformity to TCJA still might be changed in legislature which would cause some Arizona taxpayers to amend their Arizona tax return.

Tax thresholds were adjusted slightly. To qualify for the credits on Forms 321, 322, or 352, taxpayers must now provide the identifying code of the organization to which they made contributions. If a taxpayer made qualifying contributions to these credits in 2019, Arizona is requiring that organizations re-qualify in 2019 before taxpayers can include these contributions on their 2018 return. There's a new addition/subtraction related to net capital gains and losses that came from the exchange of legal tender.

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