2024 AZ Tax Guide - Electronic PDF

Overview

The Arizona Tax Guide is the only comprehensive guide on Arizona taxes. Unlike other digital resources, the Guide gives you answers to your tax questions quickly, concisely and without distractions.

Authors: Pat Derdenger, Karen Lowell, Steve Rodis and Ed Zollars

Highlights

It includes the following sections:

• The Arizona Income Tax Guide is a comprehensive reference that highlights the differences between Arizona and Federal income tax law and provides references to the Arizona Revised Statutes for a more in-depth analysis. It highlights the differences between individual, corporate, partnership and trust taxes, includes tax tables, and is arranged in a way that facilitates research on any topic.

• The Arizona Sales and Use Tax Guide is a resource for anyone preparing or filing city sales and use tax returns. The guide details the various sales tax classifications, exemptions, deductions and rates as well as compliance, audits, refund claims and administrative appeals.
  
• The Arizona Personal Property Tax Guide provides an overview of Arizona’s personal property tax system, including exemptions, the classification structure and assessment rates, reporting, valuation and appeals.
  
• The Arizona Unclaimed Property Guide explains what unclaimed property is, reporting requirements for holders of unclaimed property, how owners of unclaimed property can claim their property and audits.

New this year:

• Revisions to Arizona’s passthrough entity tax to bring parity to the treatment of partnerships and S corporations under the tax 
• The One-time tax rebate paid in late 2023, and how to file claims for qualifying clients who failed to receive the payment 
• Temporary increase in the Arizona adoption expense deduction
• Recent developments in Arizona’s taxation of digital goods and services