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Arizona Individual Income Tax Returns. More than 2.6 million individual income tax returns received by ADOR for a tax year Paper , e-file and 2D bar code Resident (140, 140a, 140ez), non-resident returns (140nr) and part-year returns (140py) Growth in e-filed returns

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arizona individual income tax returns
Arizona Individual Income Tax Returns
  • More than 2.6 million individual income tax returns received by ADOR for a tax year
    • Paper , e-file and 2D bar code
    • Resident (140, 140a, 140ez), non-resident returns (140nr) and part-year returns (140py)
  • Growth in e-filed returns
    • Approximately 70% of individual income tax returns were e-filed for tax year 2012
    • E-file just over 50% of all returns in tax year 2007
ador iit enforcement efforts
ADOR IIT Enforcement Efforts
  • Over 95% of Individual Income Tax Audits are directly linked to information received from the IRS.
    • Identify Non-filers
    • Compare differences between state and federal returns
    • Other Audit leads
  • FY 13 – approx. 65,000 IIT audits
  • FY 13 – approx. $30M in Audit Assessments
  • FY 13 – approx. $21M in Collections
individual income tax data
Individual Income Tax Data
  • Arizona individual income tax data
    • E-file and 2D bar code returns – capture primary fields plus
      • Detail on additions to income, subtractions from income, exemptions, adjustments to itemized deductions (Arizona schedule A) and credits
    • Paper returns – capture primary fields
  • Limitations of Arizona data
    • Data is limited depending on how return was filed (paper vs. e-file/2D)
    • Additional data available from e-file/2D bar code returns
individual income tax data1
Individual Income Tax Data
  • Federal individual income tax data for Arizona filers
    • IRS federal information sharing program – strict limitations on federal data
    • IRS Statistics of Income (SOI) – summary of various federal income tax return data; also provided at the state level
  • Limitations of Federal data
    • Lag in data availability – first look at tax year 2012 would be fall 2013, but does not contain a full tax year at that point – available following fall 2014
    • First look at IRS SOI data by state – tax year 2012 released spring 2014; estimates based on samples
individual income tax model
Individual Income Tax Model
  • Individual income tax model simulates the state tax for the total return population given:
    • Changes in federal law
    • Changes in state data due to federal law
    • And/or proposed state changes
  • Returns in the sample contain federal information from IRS and data provided on Arizona returns
  • Model output provide values for additions, subtractions, exemptions, and deductions for a tax year
  • The impact of credits are not included in the model due to the unpredictability of taxpayer behavior
  • Current model contains tax year 2006 data grown to represent tax year 2013
summary of individual income tax data
Summary of Individual Income Tax Data
  • Arizona data
    • Primary fields – summary of all return data
    • Detail on additions/subtractions/adjustments to itemized deductions – from model
    • Credits
      • Pull returns to capture data; process to compile data from e-file/2D has improved
      • Larger volume credits – use reports from outside sources (Public School extracurricular report/STO annual report)
  • Federal data for Arizona filers
    • Components of income/additions/subtractions/exemptions/ itemized deductions
      • Federal SOI or from model
ador reports
ADOR Reports
  • ADOR Annual Report – provides summary data on all tax types administered by the Department
  • Tax Expenditure Report – summary of state tax expenditures (exemptions, deductions, exclusions and credits) and estimated costs where available
  • Individual Income Tax Statistics – individual income tax data compiled by state, county and city levels
  • Arizona Income Tax Credits – summary of individual and corporate income tax credits
  • Tax Facts – summary of monthly tax revenue data
individual income tax data and sources
Individual Income Tax Data and Sources
  • Primary return data – Individual Income Tax Statistics (summary of return data)
  • Federal subtractions from income – Tax Expenditure Report (model)
  • Arizona exemptions – Tax Expenditure Report (model)
  • Arizona subtractions from income – Tax Expenditure Report (model)
  • Standard and Itemized Deductions - Tax Expenditure Report (model)
  • Credits – Tax Expenditure Report & Income Tax Credit Report, (return research, reports from outside sources)