A. If a taxpayer is outside the United States and is unable to file an Arizona individual income tax return or perform any act required by A.R.S. Title 43, the taxpayer may request that the Department disregard the period in which the taxpayer was unable to comply by filing a written request with the Department within 30 days after returning to the United States that:
2. The taxpayer provides documentation of the taxpayer’s inability to file the income tax return by the 30-day requirement.
E. If the Department determines that it was impossible or impracticable for the taxpayer to timely file an income tax return or perform the required act, the Department shall relieve the taxpayer from the interest and penalties accruing from the failure to file a timely return or perform the required act.