Arizona Tax Filing: Forms 140, 140PY and 140NR Explained

Updated October 21, 2026

A flat rate, and income Arizona does not tax

Arizona uses one flat rate on your Arizona taxable income. There are no brackets to climb. Your return starts with your federal adjusted gross income, and then you subtract what Arizona exempts.

The Department of Revenue says Arizona law does not tax:

• Social Security retirement benefits and railroad retirement benefits.
• Interest from U.S. government obligations.
• Pay for active service in the Armed Forces, Reserves or National Guard.
• Retired or retainer pay of the uniformed services. A surviving spouse of a veteran who gets these payments can exclude all of them.

Retirees from other state governments should read the fine print. The Department says public pensions from states other than Arizona do not qualify for the Arizona government pension subtraction.

Which Arizona form, and how to file

Form 140 is only for full-year residents, and a married couple filing together must both be full-year residents. Part-year residents use Form 140PY. Nonresidents use Form 140NR. Shorter forms exist for simple returns, but you must use Form 140 if you itemize, make adjustments to income, claim most credits or claim estimated payments.

The Department pushes e-file and says volunteer groups offer free help to older taxpayers and others. AZTaxes.gov takes individual payments without registration. E-check costs nothing, and cards carry a convenience fee. If you cannot pay in full, you can ask for a monthly payment plan on AZTaxes.gov.

The return is due April 15 for calendar-year filers. To get more time, file Arizona Form 204 by that date, or use your federal extension and file by the same extended date. Check box 82F on page one either way. Interest runs from the original due date, even with an extension. For the federal side, see our extension guide.

Community property rules

Arizona is a community property state. The IRS lists nine of them, and Arizona is one. When married spouses file separate Arizona returns, each return must show half of the community income plus that spouse's own separate income.

• Community deductions and credits follow the same split.
• Both spouses must itemize, or both must take the standard deduction.
• Special rules apply when one spouse is a resident and the other is not.

This is why filing separately in Arizona takes more care than in most states. Run both ways before you choose.

Military, nonresidents and part-year filers

If you were an Arizona resident when you entered the service, you stay an Arizona resident until you set up a new domicile elsewhere. You report all income to Arizona, then subtract active duty pay on Form 140.

If you are stationed in Arizona but your home state is elsewhere, your military pay is not taxed by Arizona. You use Form 140NR for any other Arizona income. An active duty member whose only income is military pay, with no Arizona tax withheld, does not have to file. If Arizona tax was withheld, file to get it back.

Part-year status applies if you moved into Arizona to become a resident or moved out to give up Arizona residency. Couples with one nonresident or part-year spouse who file jointly must use the nonresident or part-year form.

Moving to or from Florida

Arizona defines your domicile as the place of your permanent home, where you plan to return when you are away. Leaving for a temporary stay does not end residency. An Arizona resident owes Arizona tax on all income, no matter where it was earned.

When you truly move, file Form 140PY for the year you leave. The Department also publishes a procedure for deciding residency, called ITP 92-1, for people who are not sure where they stand.

If you cannot tell which side of the line you are on, the Department says it may be able to help. Our moving to Florida tax page walks through the Florida side.

Estimated tax, credits and papers to attach

Arizona has its own estimated tax test. You must pay if your Arizona gross income passed a set amount for your filing status in the prior year and you expect to pass it again this year. Use Form 140ES and the Department's Pub. 012. Late or missed payments bring a penalty on Form 221. The federal rules differ, and our estimated tax guide covers them.

Arizona credits worth checking:

• Family income tax credit. It lowers your tax but is never refunded.
• Property tax credit and increased excise tax credit, both figured on Form 140PTC. For the property tax credit, file the claim or an extension request by the due date.
• Donation credits, including public schools (Form 322), school tuition organizations (Form 323), qualifying charities (Form 321) and foster care charities (Form 352).

Attach W-2s and 1099-Rs only if they show Arizona withholding.

Mistakes that slow an Arizona return

• Filing a second Form 140 to fix a return. Use Form 140X, and wait until the first return has processed.
• Skipping the Arizona fix after a federal change. If you amend your federal return, you must file Form 140X too. If the IRS changes your income, report it to Arizona within 90 days of the final decision.
• Missing or unclear Social Security numbers. The Department says they can hold up processing.
• Forgetting box 82F when you file under an extension.
• Claiming the property tax credit late. It cannot go on an amended return filed after the due date.

Paper refunds can take longer. The Department's FAQ says to allow 8 to 10 weeks before you call. See the tax deadlines page for federal dates.

Filing from Arizona with Zero Fuss Taxes

We prepare returns remotely from our Longwood, Florida office for clients in all 50 states, so you never need to visit. A real preparer reviews and signs your return, and you start with a free quote.

FAQ

Nearby state guides

Sources

• azdor.gov/individual-income-tax-information/faq-during-tax-season
• azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
• azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140iES.pdf
• irs.gov/filing/individuals/when-to-file
• irs.gov/publications/p555

General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.