Individual resident taxpayers, filing Form 140, are required to complete this form when electing to take itemized deductions and making adjustments to amounts of certain items reported on the taxpayer's federal Schedule A.
If your taxable income is less than $50,000, use the Optional Tax Tables to figure your tax.
If your taxable income is $50,000 or more, you must use Tax Tables X and Y to figure your tax.
All part-year residents and nonresidents must use Tax Tables X and Y to figure your tax.
Form 140 - Resident Personal Income Tax Form -- Non-fillable Form
Personal income tax return filed by resident taxpayers.
You may file Form 140 only if you (and your spouse, if married filing a joint return) are full year residents of Arizona.
You must use Form 140 if any of the following apply:
Form 140 - Arizona Resident Personal Income Tax Booklet
Arizona Resident Personal Income Tax Booklet
Update to the 2020 Increase Standard Deduction Worksheet for taxpayers electing to take the standard deduction on their Arizona tax return:
Please disregard the information provided in the worksheet's Note Section (Note #2 on Form 140; Note #3 on Forms 140NR, 140PY and 140X). The correct amount to enter on line 6C is the total amount of charitable contributions made in 2020 for which you are claiming a tax credit for the current tax year (2020) or prior tax year (2019).
Allocation of Income by Same-Sex Couples Filing a Joint Federal Return
For taxable years ending on or before December 31, 2013, Schedule S is used by a same-sex couple that filed a joint federal income tax return. A same-sex couple filing a joint federal income tax return must complete AZ Schedule S to determine the part of their federal adjusted gross income that is reported to Arizona by each taxpayer using a single or, if qualified, head of household filing status.