Important Information from the Arizona Department of Revenue
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.
The Internal Revenue Service has determined that the rebate is subject to federal income tax and, thus, requires it to be reported as part of the federal adjusted gross income on the 2023 federal income tax return. 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.
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.
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
For more information on the Arizona Families Tax Rebate taxability and frequently asked questions, visit Arizona Families Tax Rebate.
