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Some returns, filed electronically or on paper, may need manual review if our systems detect a possible calculation error, missing information, or there is suspected identity theft or fraud, thereby delaying the process. Some of these situations require us to correspond with taxpayers, but some do not.
Individuals waiting for refunds can check their status by visiting Wheres My Refund on AZTaxes.gov.
A late payment is assessed a late payment penalty of . 5% (one-half of one percent) of the tax due per month or fraction of a month during which the failure continues, up to a maximum of 10% (ten percent). The maximum total of these two penalties cannot exceed 25% (twenty-five percent).
You may file a Form 140X for that year. If you choose this option, you must amend your Arizona return within 90 days of the change. Attach a complete copy of the federal notice to your Form 140X. You may file a copy of the final federal notice with the department within 90 days.
A tax correction notice (TCN) is a correspondence letter sent by the Arizona Department of Revenue to inform taxpayers of important account matters or changes.