Arizonans Reminded of Key Changes to 2019 Tax Year Income Tax Returns
The individual income tax filing season for state and federal returns opens on Monday, January 27, 2020 and the Arizona Department of Revenue (ADOR) is reminding taxpayers of some key changes when filing for 2019 tax year.
Arizona individual income tax returns for tax year 2019 will include the following adjustments:
- Match the federal standard deduction amount ($12,200 single/married filing separate, $18,350 head of household, $24,400 married filing joint).
- Remove Arizona personal and dependent exemption amounts.
- Provide $100 child tax credit per dependent under 17 years of age and $25 for dependents 17 and older. The credit is phased out for federal adjusted gross income (FAGI) greater than $200,000 single/married filing separate and head of household, $400,000 married filed joint.
- Allow taxpayers to increase standard deduction by 25 percent of the charitable donations that would have been claimed as an itemized deduction.
Taxpayers have four tax brackets for tax year 2019 and going forward (down from five):
| Single | Rate | Married | Rate |
|---|---|---|---|
| $0 - $26,500 | 2.59% | $0 - $53,000 | 2.59% |
| $26,501 - $53,000 | 3.34% | $53,001 - $106,000 | 3.34% |
| $53,001 - $159,000 | 4.17% | $106,001 - $318,000 | 4.17% |
| $159,001 and over | 4.50% | $318,001 and over | 4.50% |
The Department of Revenue encourages taxpayers to electronically file their taxes. E-filing is more efficient and more secure, as well as offering faster refunds. In tax year 2018, refunds from e-filed returns averaged eight days, compared to an average of 23 days for returns filed by paper.
For more information on the 2020 tax filing season, go to www.azdor.gov.