Mistakes happen. Mistakes on a TPT return can result in your TPT return not being processed. Here are some of the most common mistakes for businesses that file paper TPT returns.

Check One Box (Or None)

In a TPT return's taxpayer information section, taxpayers will see three boxes. One box says ‘amended return.' Another says ‘final return,' and the third box says ‘no gross receipts.'

Taxpayers should only check one box and only if it's relevant to their current return. Some taxpayers may not need to check any of the boxes.

Amended returns mean the taxpayer already completed and submitted a return but noticed a mistake on that original return and needs to submit a corrected version. The updated version should be complete as it replaces the original.

Final return indicates this will be the last TPT return for a taxpayer's business. No gross receipts means a business did no business or no taxable business.

Region Codes

Double-check that you have included the correct region codes. These codes cover counties as well as cities and towns. Each TPT return should include one of each. County codes are three letters, while town codes are two letters.

Tax Rates

In a related vein, taxpayers should check to make sure they're following the correct tax rate. Different counties and towns have different tax rates.

The Arizona Department of Revenue maintains tables that break down tax rates by county and town.

Right Number, Wrong Box

Taxpayers must include their taxpayer identification number (TIN). They should indicate if their TIN is a social security number or employer identification number.

In addition to the TIN, taxpayers must also include their TPT license number. Taxpayers should check that the TIN and TPT license numbers are in the correct boxes. If the numbers are placed in the wrong spot, the ADOR won't process the TPT return.

The ADOR has advice to avoid mistakes for TPT paper returns. The department advises taxpayers to double- and triple-check all returns before submitting them.

If you have questions about TPT returns, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.