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:

If your taxable income is less than $50,000, use the Optional Tax Tables to figure your tax.
If your taxable income is $50,000 or more, you must use Tax Tables X and Y to figure your tax.
All part-year residents and nonresidents must use Tax Tables X and Y to figure your tax.

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%.

Arizona Resident Personal Income Tax Booklet

Form 140A Optional Tax Tables

For tax year 2018 and forward, see Form 140 - Optional Tax Tables.

Personal income tax return filed by full-year resident taxpayers.

You can use Form 140A if all of the following apply to you. 

Personal income tax return filed by full-year resident taxpayers.  You can use Form 140A if all of the following apply to you.

Arizona Resident Personal Income Tax Booklet

Form 140EZ Optional Tax Tables

For tax year 2018 and forward, see Form 140 - Optional Tax Tables.

Personal income tax return filed by full-year resident taxpayers.  
You may use Form 140EZ if all of the following apply:

Personal income tax return filed by full-year resident taxpayers.  
You may use Form 140EZ if all of the following apply: