Form 140 - X & Y Tables

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.

Notice: For tax year 2023 and beyond, there are no optional or X&Y tax tables to post due to Arizona's flat tax rate of 2.5%.