Arizona Individual Income Tax Deadline is One Week Away

Taxpayers have just one week left to file and pay individual income tax before the April 15, 2025 deadline. It is also the first-quarter deadline for those who file individual estimated tax payments quarterly.

In 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 $14,600;
• Head of household and GI is greater than $21,900; or
• Married and filing jointly and GI is greater than $29,200.

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.

To expedite the processing of a return and reduce errors, the Arizona Department of Revenue (ADOR) strongly encourages taxpayers to e-file, which is faster, more secure, and is free for individuals who meet the criteria. Those who choose to file by paper during the months of April and May will experience delays due to the paper volume the Department receives during these timeframes.

Direct File is available for eligible taxpayers to file their tax returns electronically for free. Taxpayers begin by filing their federal return at directfile.irs.gov. Once finished filing the federal return using Direct File, they are given an option to seamlessly e-file their state tax return through FileYourStateTaxes. Eligibility to participate in the Direct File are restricted to filers reporting only certain common types of income and claiming limited credits and deductions.

Approximately 95 percent of individual tax returns have been e-filed so far this year. Please note: Paper returns can take 10-12 weeks to process, whereas e-filed returns take on average  two weeks.

Tips to avoid delays in processing returns:

• Submit all the same individual income tax year forms together. Do not send old individual income tax year forms and supporting documents with the front page of the current tax year form or cross out the tax year and mark another tax year.
• Make certain key fields like first and last name, address, filing status, and tax ID number or social security number are fully entered and correct in all appropriate boxes.
• Verify all the necessary lines and forms are filled out accurately, then correct information or miscalculations. E-file can do the math  and allows for quicker processing.
• Ensure all forms, carryover totals, and supporting documents are correctly stated and included, such as tax credit codes, recapture credit forms, schedules, and continuous pages.
• Look over all income, withholding, and payments to ensure they are reported accurately.
• Double-check bank routing and account numbers used on tax forms. Taxpayers are responsible for this information.
• Use the fillable forms; this way, ADOR staff does not have to interpret handwriting.
• Make sure to send the ADOR payment along with the state return to the correct ADOR P.O Box and the IRS payment with  the federal return sent to the IRS address.
• Ensure the paper check contains the written amount on the amount line and amount box, along with the tax identification numbers and tax year on the check memo line. When sending a payment, ensure it is sent with the original tax return or a payment voucher so it can be applied to the correct account and tax period promptly.
• Remember to sign and date the return.

Duplicate returns are processed as informational returns and delay processing. Multiple payments may be used to pay other outstanding liabilities. If no liabilities exist, the amount will be returned as a refund. Do not send another check electronically if a payment has been mailed.

Taxpayers requiring more time to file their returns can request an extension by submitting Form 204. The due date to file an extension is April 15, and  the tax return would be due on October 15. As a reminder, an extension does not grant more time to pay the tax owed. Individuals who receive an extension from the IRS do not need to request another one from ADOR.  Simply check the box on your return indicating the approved federal extension.

Visit ADOR’s website at azdor.gov/individuals for additional tax filing requirements, instructions, and important tax filing tips.

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