ADOR Announces 2017 Standard Deductions, Exemption Amounts and Tax Brackets
The Arizona Department of Revenue today informs taxpayers the tax year 2017 annual inflation adjustments for Arizona standard deductions, personal exemptions, and the X & Y tax table. The tax year 2017 adjustments generally are used on tax returns filed in 2018.
2017 Arizona Standard Deduction, Personal Exemption, X & Y Tax Table
What are the 2017 Arizona standard deduction amounts?
For 2017, the Arizona standard deduction was indexed for inflation. The Arizona standard tax deduction amounts for taxpayers who do not itemize deductions are listed below.
| Tax Year 2017 Standard Deduction Table | |
| If your filing status is: | Amounts |
| Single | $5,183 |
| Married Filing Joint | $10,336 |
| Married Filing Separate | $5,183 |
| Head of Household | $10,336 |
What are the 2017 Arizona personal exemption amounts?
For 2017, the Arizona personal exemption amounts were adjusted for inflation. The Arizona personal exemption amounts for taxpayers are listed below.
| Tax Year 2017 Personal Exemption Amounts | |
| If your filing status is: | Amount |
| Single | $2,150 |
| Married Filing Joint | $4,300 |
| Married Filing Joint and claiming at least one dependent | $6,450 |
| Head of Household and you are not married | $4,300 |
| Head of Household and you are a married person who qualifies to file as head of household | $3,225 |
| Married Filing Separate with neither spouse claiming any dependents | $2,150 |
| Marred Filing Separate with one spouse claiming at least one dependent | $3,225 |
2017 Individual Income Tax Brackets
For 2017, the individual income tax brackets have been adjusted for inflation.
| Table X – Use Table X if your filing status is Single or Married Filing Separate | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| (a) | (b) | (c) | (d) | (e) | (f) | |||||
| If taxable income from Form 140, line 45 is: | Enter the amount from Form 140, line 45 | Multiply the amount entered in column (b) by | Enter the result | Subtract | This is your tax. Round the difference and enter this amount on Form 140, line 46 | |||||
| Over | But NOT over | |||||||||
0 | $10,346 | × | .0259 | = | − | 0.00 | = | |||
$10,346 | $25,861 | × | .0288 | = | − | $30.00 | = | |||
$25,861 | $51,721 | × | .0336 | = | − | $154.00 | = | |||
$51,721 | $155,159 | × | .0424 | = | − | $609.00 | = | |||
$155,159 | And over | × | .0454 | = | − | $1,075.00 | = | |||
| Table Y – Use Table Y if your filing status is Married Filing Joint or Head of Household | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| (a) | (b) | (c) | (d) | (e) | (f) | |||||
| If taxable income from Form 140, line 45 is: | Enter the amount from Form 140, line 45 | Multiply the amount entered in column (b) by | Enter the result | Subtract | This is your tax. Round the difference and enter this amount on Form 140, line 46 | |||||
| Over | But NOT over | |||||||||
0 | $20,690 | × | .0259 | = | − | 0.00 | = | |||
$20,690 | $51,721 | × | .0288 | = | − | $60.00 | = | |||
$51,721 | $103,440 | × | .0336 | = | − | $308.00 | = | |||
$103,440 | $310,317 | × | .0424 | = | − | $1,219.00 | = | |||
$310,317 | And over | × | .0454 | = | − | $2,149.00 | = | |||
A full list of the 2017 Individual highlights will be posted mid-December.