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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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Credit for Increased Excise Taxes

A taxpayer may claim a credit for increased excise taxes if the taxpayer is not claimed as dependent by any other taxpayer and whose federal adjusted gross income is:

    1.  $25,000 or less for a married couple or a single person who is a head of a household

    2.  $12,500 or less for a single person or a married person filing separately.

A person who is sentenced for at least sixty (60) days of the taxable year is not eligible to claim this credit.  For more information see publication, Pub. 709, Excise Tax Credit – How Does Incarceration Affect Eligibility.

 

Form is used by individuals that are not required to file an Arizona individual income tax return but qualify to claim the refundable excise tax credit.

Form Number: 
140ET
Category: 
Tax Credits Forms
Individual
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Form Year Form Instructions Published
2022 PDF icon Download (203.52 KB) PDF icon Download (403.5 KB) 01/01/2023
2021 PDF icon Download (199.16 KB) PDF icon Download (360.32 KB) 01/01/2022
2020 PDF icon Download (198.06 KB) PDF icon Download (370.44 KB) 01/01/2021
2019 PDF icon Download (185.85 KB) PDF icon Download (5.04 MB) 01/01/2020
2018 PDF icon Download (180.72 KB) PDF icon Download (97.79 KB) 01/01/2019
2017 PDF icon Download (557.79 KB) PDF icon Download (315.8 KB) 01/01/2018
2016 PDF icon Download (181.06 KB) PDF icon Download (96.53 KB) 01/01/2017
2015 PDF icon Download (180.21 KB) PDF icon Download (85.69 KB) 01/01/2016
2014 PDF icon Download (201.06 KB) PDF icon Download (78.89 KB) 01/01/2015
2013 PDF icon Download (525.49 KB) PDF icon Download (79.5 KB) 01/01/2014
2012 PDF icon Download (82 KB) PDF icon Download (76.4 KB) 01/01/2013
2011 PDF icon Download (80.9 KB) PDF icon Download (69.92 KB) 01/01/2012
2010 PDF icon Download (82.15 KB) PDF icon Download (68.81 KB) 01/01/2011
2009 PDF icon Download (66.08 KB) PDF icon Download (68.91 KB) 01/01/2010
2008 PDF icon Download (89.84 KB) PDF icon Download (79.88 KB) 01/01/2009
2007 PDF icon Download (66.53 KB) PDF icon Download (84.58 KB) 01/01/2008
2006 PDF icon Download (153.27 KB) PDF icon Download (41.55 KB) 01/01/2007
2005 PDF icon Download (179.78 KB) PDF icon Download (37.77 KB) 01/01/2006
2004 PDF icon Download (162.37 KB) PDF icon Download (56.13 KB) 01/01/2005
2003 PDF icon Download (590.46 KB) PDF icon Download (26.84 KB) 01/01/2004
2002 PDF icon Download (193.37 KB) PDF icon Download (27.95 KB) 01/01/2003
2001 PDF icon Download (216.52 KB) PDF icon Download (26.6 KB) 01/01/2002
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Arizona Department of Revenue
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