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AZ - Return filing extensions addressed
An administrative ruling addresses whether the Arizona Department of Revenue grants
automatic filing extensions for Arizona personal income tax purposes and what effect
a filing extension has on the statute of limitations for filing a claim for refund
or assessing additional tax. The Department will grant an automatic filing extension
of six months for individual and fiduciary income tax returns when properly applied
for by the taxpayer. Alternatively, the Department will accept a federal extension
for the period covered by the federal extension. When an extension has been granted,
the period of limitations for claiming a refund or assessing additional tax begins
at the expiration of the extension period or the date the return is filed, whichever
is later. If both the income tax extension application and the return are filed
prior to the original due date of the return, the extension will be deemed not granted
and will have no effect on the statute of limitations.
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professionals who are subject to the rules of professional conduct set forth in
Circular 230, as promulgated by the United States Department of the Treasury, the
publisher, on behalf of those contributors, hereby states that any U.S. federal
tax advice that is contained in such contributions was not intended or written to
be used by any taxpayer for the purpose of avoiding penalties that may be imposed
on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer
for such purpose.
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