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Arizona Families Tax Rebate for tax year 2023

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📌 Key Information

Arizona Families Tax Rebate was issued pursuant to Senate Bill 1734, as passed by the fifty-sixth legislature, first regular session, and signed into law by the governor.

Step 1: Understand federal tax treatment (IRS)

The IRS has determined that the rebate is subject to federal income tax.

The rebate requires it to be reported as part of the federal adjusted gross income on the 2023 federal income tax return.

Step 2: Know what form you will receive (Form 1099-MISC)

Because the rebate is treated as taxable for federal purposes, ADOR will issue a tax form.

For this reason, the Arizona Department of Revenue (ADOR) is issuing a Form 1099-MISC, Miscellaneous Information, which reports miscellaneous compensation and other payments such as this rebate.

Step 3: Understand Arizona tax treatment (subtract from AGI)

Arizona treatment is different than federal treatment.

Note that the rebate is not subject to Arizona income tax and should be subtracted from the federal adjusted gross income on the 2023 Arizona individual income tax return.

Step 4: Access your Form 1099-MISC online

ADOR provides the form electronically through a secure portal.

ADOR will provide taxpayers Form 1099-MISC online through its secure portal. Taxpayers will be able to access the Form 1099-MISC on and after January 31, 2024 by visiting AZTaxes.gov.

Step 5: Get more information

Use the official ADOR resource for taxability details and FAQs.

For more information on the Arizona Families Tax Rebate taxability and frequently asked questions, visit azdor.gov/arizona-families-tax-rebate.

Tags: state,form