State & Local Tax Impacts of COVID-19 for Arizona – 2021

Thoughtware Alert Published: May 03, 2021 | Updated: Jun 08, 2021

Information current as of April 30, 2021.

COVID-19 has changed life across the globe. Many taxing jurisdictions are taking mitigating actions to create social distance and aid taxpayers. The following is a running list of actions by jurisdiction, which generally result in additional time to file and/or pay. Further, many jurisdictions have closed their offices to in-person use by taxpayers and suspended their audit and administrative functions. This alert doesn’t cover similar waivers from local-level taxing authorities. These developments continue to quickly evolve; check with your BKD Trusted Advisor or visit our COVID-19 Resource Center for current information as needed.

Information Specific to Arizona

  • Arizona legislation has moved the deadline for filing and paying state individual income taxes for tax year 2020 from April 15 to May 17, 2021. This follows the Treasury Secretary’s announcement that the IRS moved the deadline for 2020 federal individual income tax returns and payments to May 17, 2021. Taxpayers who file and pay by the extended deadline won’t be assessed late filing or late payment penalties. Taxpayers also have until May 17, 2021, to contribute to qualifying organizations and claim tax credits for the contributions on their 2020 returns. The deadline for first-quarter individual estimated tax payments for tax year 2021 remains April 15, 2021.
    • Arizona S.B. 1297, effective April 5, 2021.
  • Arizona legislation updates the state conformity to the Internal Revenue Code as amended and in effect on March 11, 2021. This includes provisions that became effective during 2020 with the specific adoption of all retroactive effective dates, including the Families First Coronavirus Response Act, Coronavirus Aid, Relief, and Economic Security Act; Paycheck Protection Program Flexibility Act of 2020; 2021 Consolidated Appropriations Act; and American Rescue Plan Act of 2021.
    • Arizona S.B. 1752, effective 91 days after adjournment of the 2021 Legislature.
    • Arizona DOR, 2020 Conformity Notice, April 16, 2021.

For more information, reach out to your BKD Trusted Advisor or use the Contact Us form below.

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