Arizona law sets minimum penalties for some tax filing failures

The law sets a minimum late-filing penalty for certain tax returns. This applies to returns for taxes under chapters 5 and 6. The penalty does not apply if the failure was due to reasonable cause and not willful neglect. These rules apply to taxable periods beginning after December 31, 2025.

The law sets a minimum penalty for missing a required electronic filing. This applies to taxpayers required to file electronically under section 42-5014. The penalty does not apply if the failure was due to reasonable cause and not willful neglect. These rules apply to taxable periods beginning after December 31, 2025.

The law sets a minimum penalty for failing to file after a department demand. This applies to returns for taxes under chapters 5 and 6 when the Department of Revenue demands that the taxpayer file. The penalty is added to the late-filing penalty unless the failure was due to reasonable cause and not willful neglect. These rules apply to taxable periods beginning after December 31, 2025.