AZ PTC - Landlord Has Not Provided AZ 201 (DOR Opinion)

Modified on Thu, 03 Aug 2023 at 09:24 AM

This opinion by the AZ DOR addresses instances where the landlord has not provided Form AZ 201 to a taxpayer who is otherwise eligible for the AZ PTC.  See attachment.  



As a result of this opinion, the UWTSA has drafted a "one-pager" that can be used by the taxpayer to inform the landlord of their responsibilities in this matter. 

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