State & Local Tax Blog

Amnesty About to Expire in AZ on June 1, 2009

Believe it or not, amnesty offers don’t come around all that often. From time to time we like to highlight the current states who are offering some type of amnesty program.

Arizona has a program that is just about to expire. You’ll have to hurry to take advantage of it. But if you’re under audit in AZ you might want to do something quick. Here’s the details from CCH, and I quote:

“The Arizona Department of Revenue will conduct a tax amnesty program from May 1, 2009, through June 1, 2009, that covers personal income taxes, corporate income taxes, transaction privilege (sales ) taxes, tobacco taxes, and liquor taxes. The amnesty provides an opportunity for those who live, work, or do business in Arizona to pay any back taxes owed to the state without penalty or criminal prosecution. Additionally, a reduced interest rate will apply for those who qualify.

For taxes filed on an annual basis, amnesty is available for years beginning on or after January 1, 2002, and ending before January 1, 2008. Taxpayers who file taxes on a monthly or quarterly basis are eligible for tax periods beginning on or after January 1, 2003, and ending before January 1, 2008.

Amnesty tax returns must be submitted with the Amnesty Application form, and be filed or postmarked and paid in full by June 1, 2009, in order to qualify for the program. Amnesty program forms and applications are available on the Department’s Web site under the Forms & Calculator section.

Tax amnesty is available to:

— those who failed to file a tax return;

— taxpayers who failed to report all income or all tax, interest and penalties that were due;

— taxpayers who claimed incorrect credits or deductions;

— taxpayers who misrepresented or omitted any tax due;

— nonresidents or part-time residents who receive income that may be taxable in Arizona;

— out-of-state and multi-state businesses; and

— taxpayers who are under audit (not finalized).

Persons who are a party to any criminal proceeding with respect to any tax imposed by any law of Arizona and required to be collected by the Department that is pending on May 1, 2009, for failure to file, failure to pay, or fraud may not participate in the amnesty program. Additionally, persons under criminal investigation may not participate in the program. Tax amnesty does not apply to 2008 Arizona income tax due April 15, 2009.”

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