Income Tax Filing Requirements
In the state of Arizona, individuals must file a tax return if they are:
- single, married filing separately or head of household and the Arizona Adjusted Gross Income (AAGI) is at least $5,500, or the Gross Income (GI) is at least $15,000;
- married and filing jointly and the AAGI is at least $11,000, or the GI is at least $15,000.
The filing requirements are explained at the beginning of the instructions on all Arizona income tax returns. All tax forms and instructions are available to download under Individual Forms, or by visiting ADOR offices.
To expedite the processing of an income tax return, ADOR strongly encourages taxpayers to use the fillable Arizona tax forms or electronic file (e-file). Fillable Forms and e-file information are available. Each year, ADOR provides opportunities for taxpayers to file their individual income tax returns electronically at no cost to those who qualify.
What Form Should I Use?
Determining Your Filing Status