Individual Income Tax Highlights

2018 HIGHLIGHTS

 

Due date for calendar year filers

Your 2018 individual income tax return is due by midnight on April 15, 2019. If you file under a valid extension, your extended due date is October 15, 2019, to file your income tax return.

 

2018 Individual Income Tax Brackets Adjusted for Inflation

For 2018, the Arizona individual income tax brackets were adjusted for inflation. For specific amounts, see the Optional Tax Table and Tax Table X & Y.

 

2018 Arizona Standard Deduction Amount Adjusted for Inflation

For 2018, the Arizona standard deduction amounts were adjusted for inflation.

  • $5,312 for a single taxpayer or a married taxpayer filing a separate return
  • $10,613 for a head of household or a married couple filing a joint return

 

2018 Arizona Personal Exemption Amounts Adjusted for Inflation

For 2018, the Arizona personal exemption amounts were adjusted for inflation.

If your filing status is:Personal Exemption Amount is:
Single$2,200
Married filing joint a return and claiming no dependents$4,400
Married filing a joint return and claiming at least one dependent excluding persons who did not qualify as a dependent on your federal return$6,600
Head of household and you are not married$4,400
Head of household and you are a married person who qualifies to file as head of household$3,300, or
complete Form 202*
Married filing a separate return with neither spouse claiming any dependents$2,200, or
complete Form 202*
Married filing a separate return with one spouse claiming at least one dependent excluding persons listed who did not qualify as a dependent on your federal return$3,300, or
complete Form 202*

*Personal Exemption Allocation Election

 

    Credit for Contributions to Qualifying Charitable Organizations (Arizona Form 323) and Contributions to Qualifying Foster Care Charitable Organizations (Credit Form 352)

    Beginning 2018, the department requires the taxpayer to enter, on the credit form, the five-digit code assigned to the qualifying charitable organization for which the taxpayer is claiming a tax credit. If the donor contributes through an umbrella organization, the taxpayer must enter the code assigned to the Umbrella Charitable Organization fund. For more information see the instructions for Forms 321 and 352.

     

    Credit for Contributions Made or Fees Paid to Public Schools (Arizona Form 322)

    Beginning 2018, the department requires the taxpayer to enter, on the credit form; the CTDS code assigned to each public and charter school. The CTDS code is a nine (9) digit number and stands for County Code, Type Code, District Code & Site Number. For more information see the instructions for Form 322.

     

    Credit for Contributions to Private School Tuition Organization (Arizona Form 323)

    The allowable current year’s credit for contributions to a certified school tuition organization was adjusted for inflation purposes. For 2018, the maximum current year’s credit is:

    • $555 for single and head of household taxpayers
    • $1,100 for married taxpayers filing a joint return

     

    Credit for Contributions Made to Certified School Tuition Organization (Arizona Form 348)
    The allowable current year credit for contributions to a certified school tuition organization was adjusted for inflation purposes. For 2018, the maximum current year’s credit is:

    • $552 for single and head of household taxpayers
    • $1,103 for married taxpayers filing a joint return


    Credit for Donations to the Military Family Relief Fund (Arizona Form 340)
    On April 23, 2018, Gov. Doug Ducey approved House Bill 2191, amending Arizona Revised Statute § 41-608.04 regarding the Military Family Relief Fund (MFRF) program. The amendment extended the fund to 2026 and expanded the MFRF program to include Pre-9/11 applicants who meet all three of the qualifying MFRF criteria. Form 340 was modified to include the pre-9/11 donations.

    In addition to specifying that all of their tax credit donations be applied toward either the “Post-9/11” or the “Pre-9/11” program fund ($200 for single, $400 for married, filing jointly), MFRF donors now have an option to designate half of their MFRF tax credit contribution ($100 of $200 or $200 of $400) to either the “Post-9/11” or the “Pre-9/11” program fund.