Glossary · Forms & Certificates
Schedule A
In short
The deduction detail inside the TPT return. Every deduction claimed on the transaction detail page has to be itemized here by code.
In full
Schedule A is not a separate form. It is the deductions detail inside the transaction privilege tax return, headed on the TPT-2 as Schedule A Deductions.
It exists because the transaction detail page carries deductions as a single figure per row. Column (G) of that page reads deductions from Schedule A, and Schedule A is where that figure is broken out.
Each line takes five things: the region code, the business code, the deduction code, the deduction amount, and a description of the deduction code. The lines subtotal and carry forward to the transaction detail.
The consequence for a contractor is that a deduction is not claimable as a lump figure. A deduction has to be attributable to a specific region, a specific business code, and a specific published deduction code — which means the classification question has to be settled before the return is prepared, not after. A deduction claimed under the wrong business code is a mismatch visible on the face of the return.
State and county deductions and city deductions are itemized on separate schedules within the same return.
Arizona Form TPT-2, Schedule A Deductions — State/County (ADOR 11249, 5/19)