Tax Return Form - When will I receive it?
The Arizona Department of Revenue strongly encourages taxpayers to use their online services via AZTaxes.gov for easier filing and faster processing, which eliminates the need to issue and send paper forms. Please follow the instructions utilizing the information listed on the State website in order to accurately file all tax returns and payments for tax periods beginning on and after January 2017. Tax returns are required to be filed by the end of the reporting month based on your filing frequency. For example, if you are a monthly filer, your January return form will be received in January, which will be due by February 20th (20th day of the following month).
Did you know? Phoenix offers free on-line filing of sales tax returns and payments for tax periods prior to January 2017. To sign-up, click the banner below.
Tax Return Instructions for Tax Periods Prior to January 2017
The sample tax return provides instructions on how to complete the form for tax periods prior to January 2017. View a list of allowable deductions.
Construction Contracting Worksheet
Contractors can use this worksheet to calculate the factored tax and standard 35% deduction, along with the City of Phoenix tax due, in preparing the City Privilege (Sales) Tax Return form for tax periods prior to January 2017. This form should be kept with your records. Do not submit this form with your return.
Amended Returns for Tax Periods Prior to January 2017
To file an amended return for a tax period prior to January 2017, make a copy of the original tax return you filed and need to change. Mark the top of the copy in blue or black ink "AMENDED RETURN". Cross out the incorrect information and write in the corrected information. Please re-sign and re-date form. Return a copy of the amended return for your files. Send a letter with your corrected copy explaining the reason for the changes addressed to City of Phoenix, Finance Department, Revenue Enforcement Division, Accounts Receivable, P.O. Box 2005, Phoenix, AZ 85001-2005.
Late Returns for Tax Periods Prior to January 2017
If you are completing your return for a tax period prior to January 2017 and it is past the delinquency date, please complete the return and send it in with a payment for the tax amount due and we will compute any penalty and interest. If you pay the entire tax amount, we will bill you later for the penalty and interest. We do not charge penalty on penalty. A late return is subject to a penalty of 5% per month (or part of a month) until filed. The late tax balance is subject to a one-time 10% penalty. Total penalties cannot exceed 25% of the tax due.
