Individual Income Tax Information
The Arizona Department of Revenue will follow the Internal Revenue Service (IRS) announcement regarding the start of the 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 once electronic filing season opens. Tax software companies may produce tax filings before the IRS' launch date, but taxpayers will not receive an acceptance notice until electronic tax season opens.
Please refer to the E-File Service page for details on the e-filing process.
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Arizona Individual Income Tax Refund Inquiry
Refund status can be also obtained by using the automated phone system. Taxpayers can call (602) 255-3381, and, after making the language selection, select Option 2 for refund status. Taxpayers should have their tax information ready before calling. Be prepared to provide the social security number, zip code, and filing status reported on the returns when inquiring on the refunds.
Representatives are also available to assist taxpayers Monday - Friday, 8 a.m. to 5 p.m. (MST).
- (602) 255-3381 (in Phoenix) or
- 1-800-352-4090 (toll-free statewide, outside of Maricopa County)
Income Tax Filing Requirements
For tax years ending on or before December 31, 2019, Individuals with an adjusted gross income of at least $5,500 must file taxes, and an Arizona resident is subject to tax on all income, including from other states. Additionally, individuals here on a temporary basis have to file a tax return, if they meet the filing threshold, reporting any income earned in Arizona.
Here are the filing requirements:
For tax years beginning from and after December 31, 2020 (2021 and forward)
The following amounts are used by full-year and part-year residents only. Nonresidents must prorate the amounts based on their Arizona income ratio which is computed by dividing the Arizona gross income by the federal adjusted gross income. For more information, see the instructions for completing Form 140NR.
| Individuals must file if they are: | AND gross income is more than: |
| Single | $13,850 |
| Married filing joint | $27,700 |
| Married filing separate | $13,850 |
| Head of household | $20,800 |
For Arizona filing purposes, full-year residents figure their gross income the same way they do for federal income tax filing purposes. Residents should then exclude income Arizona law does not tax, which includes:
- interest from U.S. government obligations;
- Social Security retirement benefits received under Title II of the Social Security Act;
- benefits received under the Railroad Retirement Act;
- active duty military pay;
- pay received for active service as a reservist for a National Guard member;
- benefits, annuities and pensions as retired or retainer pay of the uniformed services of the United States (tax year 2021 and forward).
Please note: An Arizona full-year resident is subject to tax on all income, including earnings from another state. Arizona will also tax retirement from another state. Residents are taxed on the same income they report for federal income tax purposes, subject only to the specific modifications allowed under state law.
Part-year residents are also subject to Arizona tax on any income earned while an Arizona resident, including retirement from another state, and any income earned from an Arizona source before moving to (or after leaving) the state. Part-year residents should exclude income Arizona law does not tax.
Nonresidents are subject to Arizona tax on any income earned from Arizona sources. Nonresidents may also exclude income Arizona law does not tax.
Individuals subject to tax by both Arizona and another state on the same income may also be eligible for a tax credit. Please see Arizona Credit Form 309 for more information.
Full-year and part-year residents only: Additionally, as a general rule, the same taxable portion of an individual’s pension for federal purposes will be taxable for Arizona purposes. Part-year residents are only taxed on that portion of pension income received during the period while a resident. However, there is a subtraction of up to $2,500 for pension income received from the state of Arizona and its political subdivisions, or from U.S. government service. Individuals receiving retired or retainer pay of the uniformed services of the United States qualify for a subtraction up to $3,500.
What Form Should I Use?
Residents
You are a resident of Arizona if your domicile is in Arizona. Domicile is the place where you have your permanent home. It is where you intend to return if you are living or working temporarily in another state or country. If you leave Arizona for a temporary period, you are still an Arizona resident while gone. A resident is subject to tax on all income no matter where the resident earns the income.
For more information on determining residency status, see the department's procedure, ITP 92-1, Procedure for Determining Residency Status.
Form 140
You must use Form 140 rather than Form 140A or Form 140EZ to file if any of the following apply to you:
- Your Arizona taxable income is $50,000 or more, regardless of filing status.
- You are making adjustments to income.
- You itemize deductions.
- You increase the standard deduction by 25% of charitable deductions (beginning with the return for 2019).
- You claim tax credits other than the family income tax credit, the credit for increased excise taxes, the property tax credit or the dependent tax credit.
- You are claiming estimated payments.
Form 140A
You can use Form 140A to file if all of the following apply to you:
- You (and your spouse if married filing a joint return) are both full year residents of Arizona.
- Your Arizona taxable income is less than $50,000, regardless of your filing status.
- You are a calendar filer.
- You are not making any adjustments to income.
- You do not itemize deductions.
- You do not increase the standard deduction by 25% of charitable deductions.
- The only tax credits you can claim are: the family income tax credit, the property tax credit, the credit for increased excise taxes, or the dependent tax credit.
- You are not claiming estimated tax payments.
Form 140EZ
You can use Form 140EZ to file if all of the following apply to you:
- You are single, or if married, you and your spouse are filing a joint return.
- You (and your spouse if married filing a joint return) are full year residents of Arizona.
- You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of the tax year.
- You are not claiming any dependents.
- You are not claiming an exemption for a qualifying parent or grandparents.
- You are not making any adjustments to income.
- You do not itemize deductions.
- You do not increase the standard deduction by 25% of charitable deductions.
- You are not making voluntary gifts through means of a refund check-off.
- Your Arizona taxable income is less than $50,000, regardless of your filing status.
- The only tax credits you are claiming are: the family income tax credit or the credit for increased excise taxes.
Part-Year Residents
You are a part-year resident if you did either of the following during the tax year.
- You moved into Arizona with the intent of becoming a resident.
- You moved out of Arizona with the intent of giving up your Arizona residency.
You can use Form 140PY to file.
Non-Residents
In the case of nonresidents, A.R.S. § 43-1091 provides that Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state. Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.
For Arizona income tax purposes, A.R.S. § 43-104 defines the term “nonresident” to mean every individual other than a resident.
You can use Form 140NR to file.
Determining Your Filing Status
The filing status that you use on your Arizona return may be different from that used on your federal return.
If you qualify as married for federal purposes, you qualify as married for Arizona purposes and must file using the status of either married filing joint or married filing separate.
If you are single, you must file as single or if qualified you may file as head of household.
Married Filing Joint Return
You may file a joint return if you were married as of December 31, in the tax year. It does not matter whether or not you were living with your spouse. You may file a joint return, even if you and your spouse filed separate federal returns.
You may file a joint return if your spouse died during the tax year and you did not remarry in the tax year.
Arizona Form 140 is for full year residents only. You may not file a joint income tax return on Form 140 if any of the following apply:
- Your spouse is a nonresident alien (citizen of and living in another country).
- Your spouse is a resident of another state.
- Your spouse is a part-year Arizona resident.
If filing a joint return with your nonresident spouse, you must file a joint return using Arizona Form 140NR.
If filing a joint return with your part-year resident spouse, you must file a joint return using Arizona Form 140PY.
Head of Household Return
You may file as head of household on your Arizona return, only if one of the following applies:
- You qualify to file as head of household on your federal return; or
- You qualify to file as a qualifying widow or widower on your federal return.
Married Filing Separate Return
If you were married as of December 31, in the tax year you may choose to file a separate return. You may file a separate return, even if you and your spouse filed a joint federal return.
Arizona is a community property state. If you file a separate return, you must figure how much income to report using community property laws. Under these laws, a separate return must reflect one-half of the community income from all sources plus any separate income.
When you file separate returns, you must account for community deductions and credits on the same basis as community income. Both you and your spouse must either itemize or not itemize. If one of you itemizes, you both must itemize. If one of you takes a standard deduction, you both must take a standard deduction. One of you may not claim a standard deduction while the other itemizes.
If you and your spouse support a dependent child from community income, either you or your spouse may claim the dependent. Both of you cannot claim the same dependent on both returns.
Single Return
Use this filing status if you were single on December 31, in the tax year. You are single if any of the following apply to you:
- You have never been married.
- You are legally separated under a decree of divorce or of separate maintenance.
- You were widowed before January 1, in the tax year, and you did not remarry in the tax year, and you do not qualify to file as a qualifying widow or widower with dependent children on your federal return.