Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 19
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22Arizona Form 140NR
To avoid delays, if you are mailing more than one tax return,
is the limited time after which no legal action can be
please use separate envelopes for each return.
brought. Usually, this is four years from the date the return
was due or filed.
Where Should I File My Return?
In some cases, the limitation period is longer than four years.
If you are sending a payment with this return, mail the
The period is six years from when you file a return if you
return to:
underreport the income shown on that return by more than
Arizona Department of Revenue
25%. The department can bring an action at any time if a
PO Box 52016
return is false or fraudulent, or you do not file a return. To
Phoenix, AZ 85072-2016
find out more about what records you should keep, see
If you are expecting a refund, or owe no tax, or owe tax but
federal Publication 552.
are not sending a payment, mail the return to:
Arizona Department of Revenue
Where’s My Refund
PO Box 52138
Phoenix, AZ 85072-2138
You can check on your refund by visiting or
Make sure you put enough postage on the
and clicking on “Where’s my refund?”
envelope.
or you may call one of the numbers listed on page 1. Before
The U.S. Post Office must postmark your return or extension
you call, be sure to have a copy of your 2014 tax return on
request by midnight April 15. A postage meter postmark will
hand. You will need to know your SSN, your filing status
not qualify as a timely postmark. Only a postmark from the
and your 5-digit ZIP Code.
U.S. Post Office will qualify. You may also use certain
private delivery services designated by the IRS to meet the
Contacting the Department
“timely mailing as timely filed” rule.
Your tax information on file with the department is
How Long to Keep Your Return
confidential. If you want the department to discuss your tax
matters with someone other than yourself, you must
You must keep your records as long as they may be needed
authorize the department to release confidential information
for the administration of any provision of Arizona tax law.
to that person.
Generally, this means you must keep records that support
You may use Arizona Form 285, to authorize the department
items shown on your return until the period of limitations for
that return runs out.
to release confidential information to your appointee. See
Form 285 for details.
The period of limitations is the period of time in which you
can amend your return to claim a credit or refund or the
department can assess additional tax. A period of limitations
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