Filing Your Tax Return

‚ÄčTax Return Form - When will I receive it?

You will receive an original paper tax return in the mail by the end of the reporting month based on your filing frequency. For example, if you are a monthly filer, your January return form will be received in January, which will be due by February 20th (20th day of the following month).

Did you know? Phoenix offers free on-line filing of sales tax returns and payments. To sign-up, click the banner below.

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Tax Return Instructions

The sample tax return provides instructions on how to complete the form. View a list of allowable deductions.

Construction Contracting Worksheet

Contractors can use this worksheet to calculate the factored tax and standard 35% deduction, along with the City of Phoenix tax due, in preparing the City Privilege (Sales) Tax Return form. This form should be kept with your records.  Do not submit this form with your return.

Amended Returns

To file an amended return, make a copy of the original tax return you filed and need to change. Mark the top of the copy in blue or black ink "AMENDED RETURN".  Cross out the incorrect information and write in the corrected information.  Please re-sign and re-date form. Return a copy of the amended return for your files.  Send a letter with your corrected copy explaining the reason for the changes addressed to City of Phoenix, Finance Department, Tax Accounting, P.O. Box 2005, Phoenix, AZ 85001-2005.

Late Returns

If you are completing your return and it is past the delinquency date, please complete the return and send it in with a payment for the tax amount due and we will compute any penalty and interest. If you pay the entire tax amount, we will bill you later for the penalty and interest. We do not charge penalty on penalty. A late return is subject to a penalty of 5% per month (or part of a month) until filed. The late tax balance is subject to a one-time 10% penalty. Total penalties cannot exceed 25% of the tax due.