ADOR Notice: 2018 Standard Deductions, Exemption Amounts and Tax Brackets
The Arizona Department of Revenue today provided taxpayers with tax year 2018 annual inflation adjustments for Arizona standard deductions, personal exemptions, and the X & Y tax table. Tax year 2018 adjustments generally are used on tax returns filed in 2019.
2018 Arizona Standard Deduction, Personal Exemption, X & Y Tax Table
What are the 2018 Arizona standard deduction amounts?
For 2018, 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 2018 Standard Deduction Table | |
| If your filing status is: | Amounts |
| Single | $5,312 |
| Married Filing Joint | $10,613 |
| Married Filing Separate | $5,312 |
| Head of Household | $10,613 |
What are the 2018 Arizona personal exemption amounts?
For 2018, the Arizona personal exemption amounts were adjusted for inflation. The Arizona personal exemption amounts for taxpayers are listed below.
| Tax Year 2018 Personal Exemption Amounts | |
| If your filing status is: | Amount |
| Single | $2,200 |
| Married Filing Joint and claiming no dependents | $4,400 |
| Married Filing Joint and claiming at least one dependent excluding persons who did not qualify as a dependent on your federal return | $6,600 |
| Head of Household and you are not married | $4,400 |
| Head of Household and you are a married person who qualifies to file as head of household | $3,300, or complete Form 202 |
| Married Filing Separate with neither spouse claiming any dependents | $2,200, or complete Form 202 |
| Marred Filing Separate return with one spouse claiming at least one dependent excluding persons listed who did not qualify as a dependent on your federal return | $3,300, or complete Form 202 |
2018 Individual Income Tax Brackets
For 2018, 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 46 is: | Enter the amount from Form 140, line 46 | 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 47 | |||||
| Over | But NOT over | |||||||||
0 | $10,602 | × | .0259 | = | − | 0.00 | = | |||
$10,602 | $26,501 | × | .0288 | = | − | $31.00 | = | |||
$26,501 | $53,000 | × | .0336 | = | − | $158.00 | = | |||
$53,000 | $158,996 | × | .0424 | = | − | $624.00 | = | |||
$158,996 | And over | × | .0454 | = | − | $1,101.00 | = | |||
| 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 46 is: | Enter the amount from Form 140, line 46 | 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 47 | |||||
| Over | But NOT over | |||||||||
0 | $21,202 | × | .0259 | = | − | 0.00 | = | |||
$21,202 | $53,000 | × | .0288 | = | − | $61.00 | = | |||
$53,000 | $105,998 | × | .0336 | = | − | $316.00 | = | |||
$105,998 | $317,990 | × | .0424 | = | − | $1,249.00 | = | |||
$317,990 | And over | × | .0454 | = | − | $2,203.00 | = | |||