You must file this form, or Arizona Form 204, by April 18, 2017-2025

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Nonresident individuals must file income tax returns in both Arizona and their home state. Although it may appear as though a nonresident taxpayer is paying taxes twice on the same income because of reporting requirements, credits allowed offset that income.
Who must file a Arizona tax return? You must file an Arizona tax return if: Single AND gross income is more than $13,850. MFJ AND gross income is more than $27,700.
A limited liability company that makes a valid federal election to be taxed as a corporation must file an Arizona corporate income tax return. A single member limited liability company that is disregarded as an entity is treated as a branch or division of the owner, and is included in the tax return of its owner.
Individuals in Arizona need to file Form 204 with the state to request a 6-month extension of time to file their personal income tax return with the state. Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
Arizona residents must file income taxes if they earned more than $13,850 individually or $27,700 if married and filing jointly. Residents filing as head of household must file income taxes if they earned more than $20,800. Part-time residents are also subject to paying Arizona income tax.
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Other Exemptions Arizona also allows exemptions for the following: The taxpayer or their spouse is blind. The taxpayer or their spouse is 65 years old or older.
Please note: An Arizona full-year resident is subject to tax on all income, including earnings from another state. Arizona will also tax retirement from another state. Residents are taxed on the same income they report for federal income tax purposes, subject only to the specific modifications allowed under state law.
Arizona residents must file income taxes if they earned more than $13,850 individually or $27,700 if married and filing jointly. Residents filing as head of household must file income taxes if they earned more than $20,800.

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