As if the last 17 months haven’t been complicated enough, the Arizona Department of Revenue announced Thursday that some taxpayers who received income in 2020 from the $12.5 billion paid out by the state for unemployment insurance benefits and pandemic unemployment assistance may be eligible for a tax refund.
The refund can be obtained by filing an Arizona Form 140X amended return. But that is where the simple part ends.
The possibility of a refund affects those Arizonans who received unemployment payments in 2020 and filed their state income tax return on or before March 11, 2021. That’s the date the American Rescue Plan Act of 2021 was signed by President Joe Biden, making up to $10,200 of unemployment benefits exempt from federal income taxes in 2020.
Gov. Doug Ducey later signed legislation which mirrored the federal exemption, meaning many Arizonans with 2020 unemployment income likely filed a state tax return under the old tax code.
ADOR could have created a computer program to identify the affected taxpayers who filed on or before March 11 and send them a notification. Instead, the burden is on Arizonans to navigate a maze of “if this, then that” instructions from ADOR in order to obtain a refund.
To start with, the Arizona Form 140X cannot be filed unless the taxpayer’s 2020 federal tax return has been amended first. The IRS is already doing that for some taxpayers and even sending an adjustment notice with a refund check. Everyone else is responsible for preparing and filing an amended federal return.
Either way, Arizonans eligible for a refund due to overpaying taxes on their 2020 unemployment benefits must wait for the IRS to confirm the federal return has been adjusted. And then they have to ask the IRS for a “transcript” after the amended federal return is processed.
Once that is done, a taxpayer can complete the Arizona Form 140X. However, it cannot be e-filed through ADOR’s website; it must be printed out and mailed in.
On the upside, Arizonans have four years to amend their state income tax return to claim a refund for overpayment of unemployment income. An amended 2020 return filed in 2022, however, could trigger the need for an amended return in 2021.
Most Arizona residents will be able to complete the Arizona Form 140X by following simplified instructions provided at https://azdor.gov. However, part-year residents and nonresidents must follow the full instructions for Form 140X.
Governor Doug Ducey today named Don Herrington, a 21-year veteran of the Arizona Department of Health Services, to succeed Dr. Cara Christ and oversee the frontline health care workers who have spearheaded the state’s response to the COVID-19 pandemic.
The Governor and Herrington together named Dr. Richard Carmona, the 17th Surgeon General of the United States, to serve as the senior advisor on public health emergency preparedness and lead a statewide effort to boost vaccine and public health awareness in Arizona.
“Arizona couldn’t have two more dedicated, knowledgeable and experienced public health professionals at the helm of the Department of Health Services,” Governor Ducey said. “With Don directing day-to-day operations and Dr. Carmona marshalling our resources to defeat this virus and get Arizonans vaccinated, I’m confident we just got a lot closer to putting the pandemic behind us.”
Herrington currently serves as the department’s Deputy Director for Planning and Operations. In this role he oversees policy development, hiring professional and support staff and the department’s budget.
“I am grateful for Governor Ducey’s confidence in my abilities to lead ADHS,” said Herrington. “We have an extraordinary group of individuals at the department and I’m honored to lead this team. I look forward to promoting and protecting the health of everyone who calls Arizona home.”
Prior to serving as Deputy Director, Herrington served as Assistant Director of Public Health Preparedness and Bureau Chief of the Bureau of Epidemiology and Disease Control Services. He served on numerous councils, commissions and committees on behalf of the Director of ADHS, including Chair of the Arizona Sanitarians’ Council, Chair of the Arizona Infection Prevention and Control Advisory Committee, and as one of five voting members of the Arizona Emergency Response Commission.
“Don’s leadership at ADHS and depth of knowledge of the department’s core functions make him well suited to serve as interim director,” Governor Ducey said. “Of course, I would be remiss if I didn’t thank Dr. Christ for her extraordinary service and leadership, especially during the COVID-19 pandemic. Don has big shoes to fill, but I know that he’s up for the challenge.”
Dr. Carmona is a longtime Tucson resident who served as the 17th Surgeon General of the United States from 2002 to 2006. He is the Distinguished Professor of Public Health at University of Arizona’s Mel and Enid Zuckerman College of Public Health and most recently served as the director of the University of Arizona COVID Response Team.
“I am honored Governor Ducey is entrusting me with this position,” said Dr. Carmona. “We have made a tremendous amount of progress but we still have much to do. There is no doubt in my mind that we are on the right track and that the single best way to crush COVID is with the vaccine and public health mitigation strategies. I’m eager to take on the challenge. COVID is the common enemy and all of us need to work together to defeat it. The state’s response to this global health emergency has been top-notch, and I look forward to building on Dr. Christ and her team’s success.”
On Thursday, Attorney General Mark Bnrovich determined that the Maricopa County Board of Supervisors (MCBOS) were in violation of the law for ignoring the State Senate’s subpoena for the ongoing election audit.
Brnovich stated that MCBOS was notified that it must comply with the law. If the election officials still refuse within 30 days, the Arizona Treasurer will withhold state revenue from the county. According to county officials, that would total nearly $700 million.
MCBOS has refused to comply with the Senate’s latest subpoena for reports, findings, and other documents concerning any breaches to the voter registration server, the Maricopa County Recorder’s Office systems, or any other aspect of the Maricopa County elections systems within six months of the general election; all ballot envelopes; all user names, passwords, pins, and/or security keys or tokens required to access or otherwise related to any and all ballot tabulation devices; all Maricopa County registered voter records to date and all change histories; routers; and splunk logs, network logs, net flows, or similar data.
MCBOS objected on multiple grounds to the Senate’s subpoena. They argued that the subpoena was unlawful because it was issued when the Senate was out of session; they weren’t given adequate notice; it was overly broad and unduly burdensome; it included records already in the Senate’s custody and control, records the election officials aren’t in possession of, records protected by attorney-client privilege, and records that may not lawfully be produced; wasn’t backed by a Senate vote or Arizona Senate Committee.
The election officials also argued that this subpoena was an abuse of power, or designed merely to harass, and was already mooted by the Senate’s actions.
Brnovich disagreed, concurring with a previous opinion held by the Maricopa County Superior Court.
“Our courts have spoken. The rule of law must be followed,” said Brnovich.
The issue will now go before the Arizona Supreme Court.
The attorney general’s full report is available here.
Corinne Murdock is a reporter for AZ Free News. Follow her latest on Twitter, or email tips to corinne@azfreenews.com.
Governor Doug Ducey ordered flags at all state buildings be lowered to half-staff through August 30, 2021 in honor of the U.S. service members killed during the terrorist attack in Kabul, Afghanistan.
The governor encouraged his fellow Arizonans to participate in this tribute.
“Today is a tragic day for our nation. I am sending my deepest condolences and prayers to the loved ones of the U.S. forces killed and wounded in today’s terrorist attack in Kabul, Afghanistan. I am horrified by this attack on our brave service members as well as other innocent civilians in the area.
“Arizona joins all Americans in condemning this attack in the strongest possible terms. There are no words to express the depth of Americans’ sorrow and anger for this loss of life.
“As we mourn the dead, we must also recognize the context for this terrible attack. American troops have fought, bled and died in Afghanistan for two decades to keep this country from once again becoming a safe haven for terrorists. We are now seeing in real time how the recent action to withdraw from Afghanistan has made America and the world less safe.”
After months advocating for school mask mandates, Arizona Superintendent of Public Instruction Kathy Hoffman neglected to mask up for an indoors baby shower this past weekend. Hoffman has been a staunch advocate for universal masking.
Just one month ago, Hoffman issued a formal statement decrying Governor Doug Ducey’s ban on K-12 mask mandates. Hoffman sided with CDC guidance, which asks that all individuals wear masks – even those who’ve been fully vaccinated.
“We know masks work and, with rising cases, they’re a vital part of our effort to reduce everyone’s COVID-19 risks,” wrote Hoffman. “I encourage teachers, administrators, and families to listen to the CDC and take individual action to keep themselves and each other safe by wearing a mask during in-person school. Students, teachers, and parents are ready to get back to in-person learning, but it takes all of us.”
All of us, that is, except Hoffman. It appears that Hoffman’s personal life doesn’t align with the version she offers the public eye – even Hoffman’s Twitter and Facebook profiles have her wearing a mask.
The same weekend of Hoffman’s maskless party, another prominent politician and masking advocate, House Speaker Nancy Pelosi, was seen on video maskless at a fundraiser luncheon. Like Hoffman’s experience at the “Bee Tea” baby shower, neither Pelosi or any of the other guests caught on camera wore masks or were socially distant.
Corinne Murdock is a reporter for AZ Free News. Follow her latest on Twitter, or email tips to corinne@azfreenews.com.
