ARIZONA HOUSE OF REPRESENTATIVES

HB2703: filing deadlines; taxable year 2018.

PRIME SPONSOR: Representative Toma, LD 22

BILL STATUS: Ways & Means

Overview

Extends the income tax filing deadlines for taxable year 2018 by two months.

History

Current law requires returns to be filed and taxes paid on April 15 following the close of the calendar year.  Fiscal year tax returns must be filed by the 15^th day of the 4^th month following the close of the fiscal year. S corporation returns are due on the 15^th day of the 3^rd month following the close of the taxable year.

Provisions

1. Requires calendar year 2018 tax returns to be filed by June 15, 2019, instead of April 15, 2019. (Sec. 1)

2. Requires 2018 fiscal year returns to be filed by the 15^th day of the of the 6^th month following the close of the fiscal year, instead of the 15^th day of the 4^th month following the close of the fiscal year. (Sec. 1)

3. Requires 2018 partnership returns to be filed by the 15^th day of the 5^th month following the close of the taxable year, instead of the 15^th day of the 3^rd month following the close of the taxable year. (Sec. 1)

4. Contains an emergency clause. (Sec. 2)

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8. Fifty-fourth Legislature                       HB 2703

9. First Regular Session                            Version 1: Ways & Means

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