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Include the payment with Form 140. If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138.
Note: Under-withholding can result in you owing tax and/or underpayment penalties when you file your Arizona return at the end of the year. For tax year 2023 and beyond, the tax rate for Arizona taxable income is 2.5%.
If filing a joint return with your full year resident spouse, you must use Form 140PY. NOTE: For more information on filing a joint return with your full-year resident spouse, see the departments ruling, ITR 14-1, Filing a Joint Tax Return When a Resident Spouse is Married to a Part-Year Resident or Nonresident.
Individuals can find all tax forms and instructions on the ADOR website or visit our local offices. Please note that the Arizona tax package and Arizona Booklet X Volumes 1, 2, and 3 are now available to download from our website. Taxpayers can also find fillable and non-fillable tax forms online.
Beginning with tax year 2021, a taxpayer may elect to file a separate small business income tax return (Form 140-SBI, 140NR-SBI or 140PY-SBI) to report the their share of Arizona small business gross income. The SBI tax return must be filed with the regular income tax return to be accepted.
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People also ask

43-1023(C) provides that an Arizona resident taxpayer may claim a $10,000 exemption for each of the taxpayers parents or grandparents that meet the requirements set forth in A.R.S. 43-1023(C). The purpose of a tax procedure is to provide procedural guidance to the general public and to department personnel.
Form 140PY Part-Year Resident. Personal Income Tax Return. Schedule A(PY) Itemized Deductions.
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.

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