Form is used by non-residents to report income derived from Arizona sources and related expenses, allowable deductions and credits.
For tax year 2018 - 2022, see Form 140 - X & Y Tables.
For tax year 2017 and prior, see Form 140NR X & Y Tables.
Form is used by non-residents to report income derived from Arizona sources and related expenses, allowable deductions and credits.
Form is used by part-year residents to report all income earned while an Arizona resident (including related expenses, allowable deductions and credits) and any income earned from Arizona sources (including related expenses, allowable deductions and credits) before moving to (or after leaving) the state.
For tax year 2018 -2022, see Form 140 - X & Y Tables.
For tax year 2017 and prior, see Form 140PY X & Y Tables.
Form is used by part-year residents to report all income earned while an Arizona resident (including related expenses, allowable deductions and credits) and any income earned from Arizona sources (including related expenses, allowable deductions and credits) before moving to (or after leaving) the state.
Form used by married taxpayers filing separate returns (or heads of household) who are claiming an amount other than 1/2 allowable personal exemption amount.
Form is used by qualified individuals to claim a refundable income tax credit for taxes paid on property located in Arizona that is either owned by or rented by the taxpayer. Taxpayers claiming the property income tax credit, may also use this form to claim a credit for increased excise taxes.
If you have questions on this form, contact Customer Care; not the Property Tax Unit.
Form is used by qualified individuals to claim a refundable income tax credit for taxes paid on property located in Arizona that is either owned by or rented by the taxpayer. Taxpayer's claiming the property income tax credit, may also use this form to claim a credit for increased excise taxes.
If you have questions on the form, contact Customer Care.
Property Tax Refund Credit Booklet
When the property tax credit is claimed by an individual who is a renter (tenant), the owner or lessor of the property completes this form to provide information to the tenant to determine what percentage of rental payments is attributable to property tax on the tenant's unit.
A married taxpayer filing a joint return uses this form to apply directly to the department for protection of the injured spouse’s share of any Arizona income tax overpayment or refund from setoff for certain debts of the other spouse.