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Arizona Income Tax
If you are filing as head of household or married filing jointly the rates remain the same as in the table above but the tax limits are doubled (ex. 2.88 is the same but this rate is now applied to people who make $20,002 to $50,000 instead of $10,001 and $25,000).
Arizona tax is due April 15th.
Capital gains are treated as normal income by Arizona, however you are taxed on certain items that you must disclose on your Arizona return (such as interest income from non-Arizona municipal bonds).
Arizona Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Arizona.
Consider using TurboTax to E-File your Arizona taxes.
Arizona Residents
Arizona residents are defined as having a domicile home in Arizona. Arizona residents may leave temporarily and still be residents. The income Arizona residents are taxed on is the same amount that you report on your federal return. For more information on filing an Arizona resident return see Form-140 Instructions (attached below). Use Form-140, to complete your return. There are also two shorter versions of Form 140, Form 140A and Form 140EZ. However both these forms require that the taxpayer meet certain requirements to file with these forms. To see if you meet these requirements check the Form 140 instructions.
Related Tax Forms
- Form 140EZ - Arizona Individual Resident Income Tax Return (Shortest)
- Form 140 - Arizona Individual Resident Income Tax Return (Long)
- Form 140A - Arizona Individual Resident Income Tax Return (Short)
Part-Year Arizona Residents
You are a part-year resident of Arizona if you moved into or out of Arizona during the year. Part-year residents must pay tax on all income earned during the part of the year that they were Arizona residents. Additionally Arizona part-year residents must pay tax on any income from an Arizona source for the part of the year that they were nonresidents of Arizona. To avoid dual taxation if you are taxed by another state for income earned in that state, use From-309 (attached below) to receive a credit for taxes paid to another state. For more information on filing an Arizona part year resident return see Form-140PY Instructions (attached below). Use Form-140PY (attached below) to complete your Arizona, part-year return.
Related Tax Forms
- Form 309 - Arizona Credit for Taxes Paid to Another State or Country
- Form 140PY - Arizona Individual Part-Year Resident Income Tax Return
Arizona Residents who work in another state
Arizona residents are defined as having a domicile home in Arizona. If you are an Arizona resident, you are subject to tax on all income weather that income was earned from Arizona or from another state. The income Arizona residents are taxed on is the same amount that you report on your federal return.
To avoid dual taxation if you are taxed by another state for income earned in that state use From-309 (attached below) to receive a credit for taxes paid to another state. For more information on filing an Arizona resident who works in another state return see Form-140 Instructions (attached below). Use Form-140 (attached below), to complete your Arizona resident who works in another state return.
Related Tax Forms
- Form 309 - Arizona Credit for Taxes Paid to Another State or Country
- Form 140 - Arizona Individual Resident Income Tax Return (Long)
Non-Residents who work in Arizona
If you are a nonresident who made income from Arizona sources that exceeds amounts found in the table on page 1 of Form-140NR instructions, you will need to file an Arizona nonresident return for that income. If you had income withheld and need it release you will need to file a Arizona nonresident return also.
To avoid dual taxation if you are taxed by your state of residency contact your state of residency to obtain more information about tax credits that your state offers for taxes paid to other states on income earned in other states. In a few cases you maybe able to obtain an Arizona credit by using use From-309 (attached below).
Related Tax Forms
- Form 140NR - Arizona Individual Non-resident Income Tax Return
- Form 309 - Arizona Credit for Taxes Paid to Another State or Country
Non-Residents who sold property in Arizona
If you are a nonresident who made income from Arizona sources that exceeds amounts found in the table on page 1 of Form-140NR instructions, you will need to file an Arizona nonresident return for that income. If you had income withheld and need it release you will need to file a Arizona nonresident return also.
Arizona tax is based upon your federal return so if the sale of property is excluded from your federal return gross income it will be excluded from your Arizona nonresident return and not taxed. However if it is included on your federal return gross income it will be included in your Arizona gross income and taxed.
To avoid dual taxation if you are taxed by your state of residency contact your state of residency to obtain more information about tax credits that your state offers for taxes paid to other states on income earned in other states. In a few cases you maybe able to obtain an Arizona credit by using use From-309 (attached below).
Arizona State Tax Forms
- Form 309 - Arizona Credit for Taxes Paid to Another State or Country
- Form 301 - Arizona Nonrefundable Individual Tax Credits and Recapture
- Form 140PTC - Arizona Property Tax Refund Claim Credit
- Form 204 - Arizona Application for Filing Extension
- Form 322 - Arizona Credit for Contributions Made or Fees Paid to Public Schools
- Form 321 - Arizona Credit for Contributions to Charities That Provide Assistance to the Working Poor
- Form 323 - Arizona Credit for Contributions to Private School Tuition Organizations
- Form 140PY - Arizona Individual Part-Year Resident Income Tax Return
- Form 140V - Arizona Individual Income Tax Payment Voucher for E-filing
- Form 140 - Arizona Individual Resident Income Tax Return (Long)
- Form 140 Tax Tables - Arizona Resident Income Tax X & Y Tables
- Form 140 Schedule A - Arizona Itemized Deduction Adjustments
- Form 140A - Arizona Individual Resident Income Tax Return (Short)
- Form 140EZ - Arizona Individual Resident Income Tax Return (Shortest)
- Form 140NR - Arizona Individual Non-resident Income Tax Return
Relevant Links
- State of Arizona Tax Website - Official Site
- Additional Tax Forms - A Comprehensive Collection of Arizona Tax Forms
Arizona Mailing Address
Wondering where to mail your Arizona taxes? Here's the address:If you are sending a payment with this return, mail it to:
Arizona Department of
R evenue, PO Box 52016, Phoenix AZ 85072-2016
If you are expecting a refund, or owe no tax, or owe tax but are not sending a payment:
Arizona Department of Revenue, PO Box 52138, Phoenix
AZ 85072-2138
Arizona Sales Tax
Arizona’s income tax is 6.6 percent as of July 1, 2010. This tax is not placed on food for home consumption nor prescription drugs. All Arizona counties levy additional tax as do some incorporated municipalities. The combined tax rates in some areas can approach 16 percent.
