Filing Individual Returns
The Arizona Department of Revenue will follow the Internal Revenue Service (IRS) announcement regarding the start of the 2023 electronic filing season. Because Arizona electronic income tax returns are processed and accepted through the IRS first, Arizona’s electronic filing system for individual income tax returns is dependent upon the IRS' launch date. Remember, the starting point of the Arizona individual income tax return is the Federal Adjusted Gross Income.
Taxpayers can begin filing individual income tax returns through Free File partners and individual income tax returns will be sent to the IRS starting mid-February. Tax software companies also are accepting tax filings in advance of the IRS' launch date.
Please refer to the E-File Service page for details on the e-filing process.
Income Tax Filing Requirements
In the state of Arizona, full-year resident or part-year resident individuals must file a tax return if they are:
- Single or married filing separately and gross income (GI) is greater than $13,850;
- Head of household and GI is greater than $20,800; or
- Married and filing jointly and GI is greater than $27,700.
Note: For non-resident individuals the threshold numbers above are prorated based on the individual's Arizona gross income to their federal adjusted gross income.
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.
Resources
Determining Your Filing Status
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