140 Tax Booklet Optional Tables2015 wo page numbers - azdor 2025

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The tax tables display the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing status options. If youre a qualifying widow or widower, you should use the Married Filing Jointly column on the table. First, find the line that corresponds to your taxable income for the year.
Form 140 - Resident Personal Income Tax Form -- Fillable 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: Your Arizona taxable income is $50,000 or more, regardless of filing status.
Arizona used to be one of those states with a progressive state tax structure. Before 2022, AZ tax rates ranged from 2.59% to 4.5%. In 2022, Arizona reduced its brackets to two: 2.55% and 2.98%. In 2023, Arizona state switched to a flat tax rate of 2.5%.
Calculating the sales tax amount in Arizona for products involves adding the state rate (5.6%) with the local city and county rates. For example, if you operate in a city with a 2.3% city tax and a 0.7% county tax, your total tax rate would be 8.6%.
The Arizona state income tax rate is 2.5%. This rate applies to taxable income earned in 2023, which is reported on state tax returns filed in 2024.
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Overview of Arizona Taxes Arizona imposes a flat income tax rate of 2.50% and has no local income tax.
Retirees living in Arizona are required to pay Arizona state income taxes on any taxable distribution from the ASRS over $2,500 per year. Retirees living in other states are not required to pay Arizona state tax and the ASRS cannot withhold for any other states income tax liability.
Arizona has a flat 2.50 percent individual income tax rate. Arizona has a 4.9 percent corporate income tax rate. Arizona also has a 5.6 percent state sales tax rate and an average combined state and local sales tax rate of 8.38 percent.