What Is AZ Form 140?
AZ Form 140 is the Arizona individual income tax return that full-year residents use to report their state income each year. The Arizona Department of Revenue requires this form from all individuals who lived in Arizona for the entire tax year and earned income above the filing threshold. The form is used to calculate how much Arizona income tax you owe or the refund amount due to you.
Who Needs to File Arizona Form 140?
You must file AZ Form 140 if you are an Arizona full-year resident and your gross income is at or above the filing threshold for your filing status. For the 2023 tax year, the income thresholds are:
- Single filer: $13,850 or more
- Married filing jointly: $27,700 or more
- Head of household: $20,800 or more
- Married filing separately: $13,850 or more
If you lived in Arizona for only part of the tax year, you should file the Arizona Form 140PY part-year resident income tax return instead of Form 140.
How to Fill Out AZ Form 140 Step by Step
Follow these steps to complete your Arizona Form 140 correctly:
- Enter your personal information. Provide your name, Social Security number, filing status, and Arizona address at the top of the form.
- Report your income. Transfer the income amounts from your federal return. Arizona uses your federal adjusted gross income as the starting point for calculating state taxes.
- Apply Arizona additions and subtractions. Add income that Arizona taxes but the federal return does not. Subtract income that Arizona exempts, such as U.S. government interest and Arizona municipal bond interest.
- Claim deductions. Choose between Arizona itemized deductions (based on your federal Schedule A with Arizona modifications) or the Arizona standard deduction, whichever gives you the larger benefit.
- Calculate your tax liability. Apply Arizona's flat 2.5% income tax rate to your taxable income. Use the tax rate schedule included in the Form 140 instructions.
- Claim tax credits. Enter eligible Arizona tax credits, such as the family income tax credit, the credit for taxes paid to other states, and credits for contributions to qualifying charitable organizations.
- Subtract withholding and estimated payments. Enter the Arizona income tax withheld from your W-2 forms and any estimated tax payments you made during the year.
- Determine your balance due or refund. Compare your total tax to your payments to find the amount you owe Arizona or the refund you will receive.
When Is AZ Form 140 Due?
The Arizona Form 140 filing deadline is April 15, the same date as the federal income tax return. If April 15 falls on a weekend or holiday, the deadline shifts to the next business day. Arizona allows a six-month automatic extension to October 15, but any taxes owed must still be paid by April 15 to avoid penalties and interest charges.
Related Arizona State Tax Forms
Depending on your tax situation, you may need one of these related Arizona income tax forms:
- Arizona Form 140PY – For individuals who lived in Arizona for only part of the tax year
- Arizona state tax return forms – Overview of all Arizona individual income tax return options
- AZ Form 8879 – Arizona e-file signature authorization for electronically filed returns
- Arizona JT-1 form – Joint tax application for Arizona businesses and contractors
The Arizona Department of Revenue publishes the official Form 140 instructions and all supporting forms on the ADOR individual income tax forms page.
Common Mistakes on Arizona Form 140
- Filing Form 140 when you were a part-year or nonresident (use Form 140PY or Form 140NR instead)
- Forgetting to include all sources of Arizona income, such as rental income and self-employment income
- Missing Arizona-specific subtractions, such as the dependent exemption amounts
- Not attaching a copy of your federal Form 1040 when the Arizona instructions require it
- Omitting your Social Security number or your spouse's SSN, which can delay refund processing