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Pima Arizona Form 5500: What You Should Know

AZ-2022-08 contains information on IRS's new forms filed by people reporting Arizona severe storms. This Relief Will Apply to: (a) A person who was affected by the disaster described in Section 201 of the Disaster Assistance Act or who made a tax payment due in whole or in part in respect of the disaster and the  person has not filed a separate return for the disaster or filed an amended return with this relief. (b) A person who was affected by the disaster described in Section 201 of the Disaster Assistance Act or who paid a tax return or tax payment in respect of the disaster and who has not filed an amended return with this relief. (c) A person whose exposure to the disaster was greater than 50% of their federal adjusted contribution (i.e., ERIC); this includes a person who is part of a couple with one person who is a member of the ERIC. The person could report the contribution to a separate return and file an amended return if the individual  pays the tax due only to the extent of that amount and all other required payments are made. Pima County, AZ Lima Co. Code § 16-10-201(1) is to apply to the county of Pima County, AZ. The relief can be applied to those in Pima County. Lima Co. Code § 16-10-201(A). The relief applies to: “Pima County is eligible for the disaster assistance relief provided by paragraph (7) of this subchapter, provided that the taxpayer pays the tax, or pays tax payments, as provided in paragraph (5).

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