Arizona DOR Releases 2020 Amended Individual Income Tax Return Notice, Form 140X, Instructions

The Arizona Department of Revenue (DOR) June 8 released 2020 amended individual income return notice, Form 140X, Individual Amended Income Tax Return, and instructions for individual income, property, and excise tax purposes. The DOR provides that: 1) taxpayers can’t e-file their amended tax return; 2) taxpayers must include any form that is changed or wasn’t included with their original tax return when filing the amended return; 3) taxpayers should file their amended return after the original return has been processed; and 4) payment is due in full at the time taxpayers file the amended return. The DOR also provides line-by-line ...