Arizona Conforms To Unemployment Exclusion. When Will Software Update?
The governor signed conformity legislation last night (somewhat surprisingly). The Department of Revenue is not expected to do automatic amended returns.
If separate returns were filed to come under the $150K income limit and apply community-property rules, are MFS amended returns now required, or can a joint return already filed be amended to combine the two AGI amounts? Oddly enough, Arizona allows amendments from MFJ to MFS even after the due date of the return.
Arizona Revised Statutes Section 43-310
A. If a husband and wife have filed a joint return for a taxable year for which separate returns could have been made by them under section 43-309, and the time prescribed by this title for filing the return for such taxable year has expired, the spouses may nevertheless make separate returns for such taxable year. Separate returns filed by the spouses in such a case shall constitute their returns for such taxable year, and all payments, credits, refunds or other repayments made or allowed with respect to the joint return for such taxable year shall be taken into account in determining the extent to which the taxes based on the separate returns have been paid.
