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:
- Your Arizona taxable income is $50,000 or more, regardless of filing status
- You are making adjustments to income
- You itemize deductions
- You claim nonrefundable tax credits other than the family tax credit, the credit for excise taxes, and/or the property tax credit or are required to recapture prior tax credit amounts (see form instructions for more information)
- You are claiming estimated tax payments