Use this form to apply for an automatic six-month extension of time to file Arizona Forms 140, 140A, 140EZ, 140ET, 140PTC, 140PY, or 140NR.

NOTE: An extension does not extend the time to pay your income tax. You must still pay your tax liability by April 15 or by the original due date of your return.

If you do not pay at least 90% (.90) of the income tax liability disclosed by your return by the return’s original due date, you will be subject to the extension underpayment penalty.

Form is used by a individual who electronically files an income tax return (Form 140) and is separately mailing payment for taxes not remitted with the tax form, when filed.

Update to the 2020 Increase Standard Deduction Worksheet for taxpayers electing to take the standard deduction on their Arizona tax return:

Please disregard the information provided in the worksheet's Note Section (Note #2 on Form 140; Note #3 on Forms 140NR, 140PY and 140X). The correct amount to enter on line 6C is the total amount of charitable contributions made in 2020 for which you are claiming a tax credit for the current tax year (2020) or prior tax year (2019).

Update to the 2020 Increase Standard Deduction Worksheet for taxpayers electing to take the standard deduction on their Arizona tax return:

Please disregard the information provided in the worksheet's Note Section (Note #2 on Form 140; Note #3 on Forms 140NR, 140PY and 140X). The correct amount to enter on line 6C is the total amount of charitable contributions made in 2020 for which you are claiming a tax credit for the current tax year (2020) or prior tax year (2019).

Form is used by either a surviving spouse, personal representative, or other person claiming a refund on behalf of a deceased taxpayer.  This form must be completed and included with the deceased taxpayer's income tax return, when filed.

Form is used by a taxpayer to compute a tax credit, under Arizona's Claim of Right provisions, by identifying an income amount previously reported by the taxpayer that was required to be repaid during the current taxable year and the associated tax that was paid on that income. To claim this credit, the total amount repaid during the current tax year must be more than $3,000.

A taxpayer may claim a credit for increased excise taxes if the taxpayer is not claimed as dependent by any other taxpayer and whose federal adjusted gross income is:

Arizona Resident Personal Income Tax Booklet

Update to the 2020 Increase Standard Deduction Worksheet for taxpayers electing to take the standard deduction on their Arizona tax return:

Please disregard the information provided in the worksheet's Note Section (Note #2 on Form 140; Note #3 on Forms 140NR, 140PY and 140X). The correct amount to enter on line 6C is the total amount of charitable contributions made in 2020 for which you are claiming a tax credit for the current tax year (2020) or prior tax year (2019).

Optional Tax Tables

Notice: For tax year 2023 and beyond, there are no optional or X&Y tax tables to post due to Arizona's flat tax rate of 2.5%.

Personal income tax return filed by resident taxpayers.

You may file Form 140 only if you (and your spouse, if married filing a joint return) are full year residents of Arizona.  
You must use Form 140 if any of the following apply: