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Arizona Tax Resources

Governor: Jan Brewer
Income Tax Revenue (2007): $12,396,587,000.00
Arizona Population 6,353,421

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Free E-Filing for Arizona with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of Arizona. Arizona is a sponsor of the Free File program therefore Arizona's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

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 Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Arizona.

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.

Related Tax Forms

  • Form 140 - Resident Personal Income Tax Form (The Long Form)

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

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

  • Arizona Form-309 - Credit for Taxes Paid to Another State or Country
  • Form 140 - Resident Personal Income Tax Form (The Long Form)

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

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 Tax Forms


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