Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Individual Income Tax | ITR 13-3 | How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? | 09/16/2013 | |
| Rulings | Individual Income Tax | ITR 13-4 | How do leases and power purchase agreements (PPA) impact the residential solar energy device credit? | 09/16/2013 | |
| Rulings | Individual Income Tax | ITR 13-2 | Superseded on 9/13/2016 – see ITR 16-2 |
05/06/2013 | |
| Rulings | Individual Income Tax | ITR 13-1 | Superseded on 10/20/2014 – see ITR 14-5 |
05/06/2013 | |
| Rulings | Individual Income Tax | ITR 01-1 | Rescinded on 3/14/2013 |
03/14/2013 | |
| Rulings | Individual Income Tax | ITR 12-2 | Compensation Received by a National Guard member or a member of the United States Reserves | 12/10/2012 | |
| Rulings | Individual Income Tax | ITR 12-1 | Defining Household Income for the Purpose of the Property Tax Credit (Supersedes ITR 92-4) |
12/10/2012 | |
| Rulings | Individual Income Tax | ITR 11-6 | Real Estate Mortgage Investment Conduits (REMICs) (Supersedes ITR 91-2) |
08/17/2011 | |
| Rulings | Individual Income Tax | ITR 11-7 | Cafeteria Plans (Supersedes ITR 94-11) |
08/17/2011 | |
| Rulings | Individual Income Tax | ITR 11-5 | Joint and Several Income Tax Liability (Supersedes ITR 97-2) |
08/17/2011 | |
| Rulings | Individual Income Tax | ITR 11-3 | What is the Arizona income tax treatment of issues unique to retired members of the Uniformed Services of the United States? (Supersedes Arizona Income Tax Ruling ITR 93-12) | 06/22/2011 | |
| Rulings | Individual Income Tax | ITR 11-4 | Can an active duty member of the United States Armed Forces who moves pursuant to a military order deduct moving expenses related to that move on his or her Arizona income tax return? (Supersedes Arizona Income Tax Ruling ITR 93-11) | 06/22/2011 | |
| Rulings | Individual Income Tax | ITR 93-11 | Superseded on 6/22/2011 – see ITR 11-4 |
06/22/2011 | |
| Rulings | Individual Income Tax | ITR 93-12 | Superseded on 6/22/2011 – see ITR 11-3 |
06/22/2011 | |
| Rulings | Individual Income Tax | ITR 11-1 | State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Rail, Motor and Motor Private Carriers (Supersedes Arizona Income Tax Ruling ITR 91-1) | 05/03/2011 | |
| Rulings | Individual Income Tax | ITR 11-2 | State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Air Carriers | 05/03/2011 | |
| Rulings | Individual Income Tax | Pre 1991 | All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. | 12/01/2010 | |
| Rulings | Individual Income Tax | ITR 10-1 | Does the subtraction, for armed forces personnel, under A.R.S. § 43-1022 apply to Arizona residents who are active duty service members of the commissioned corps of the United States Public Health Service or the National Oceanic and Atmospheric Administration? | 06/21/2010 | |
| Rulings | Individual Income Tax | ITR 09-1 | When do Penalties Apply to an Income Tax Return Filed Under an Extension (Rescinds and supersedes Arizona Individual Income Tax Ruling ITR 07‑1) |
02/08/2010 | |
| Rulings | Individual Income Tax | ITR 09-2 | Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date | 02/08/2010 | |
| Rulings | Individual Income Tax | ITR 07-2 | Extensions (Rescinds and supersedes Arizona Individual Income Tax Ruling ITR 01-2) |
12/07/2007 | |
| Rulings | Individual Income Tax | ITR 07-1 | Rescinded and superseded on 2/8/10 - see ITR 09-1 |
08/13/2007 | |
| Rulings | Individual Income Tax | ITR 06-1 | Obligations of the United States Government, Federal Agencies, and United States Territories (Supersedes Arizona Individual Income Tax Ruling ITR 02-1) |
04/17/2006 | |
| Rulings | Individual Income Tax | ITR 05-2 | Will Arizona Allow a Dependent Exemption When a Taxpayer Does Not Claim Federal Exemption in Order to Claim the Education Credit | 09/06/2005 |