Arizona Tax Tables
Arizona Tax Tables provide a complete reference of how state income tax is calculated for each supported year. These tables summarise the official rules issued by the Arizona Department of Revenue and present them in a clear structure that matches the calculations used in our Arizona Tax Calculator. They are useful for checking withholdings, estimating liability, reviewing historical tax years and understanding how state policy shapes taxable income.
Quick Access Tools
Tax Years
Select a tax year to view the official Arizona tax rates and rules used in our calculators. Each page shows the brackets or flat tax rate, deduction amounts, credit structures, withholding guidance and any year-specific updates published by the Arizona Department of Revenue. You can also access the matching Arizona Tax Calculator for precise calculations for that year.
How Arizona Calculates Income Tax
Arizona uses a progressive tax system where income is divided into brackets and each portion is taxed at its marginal rate. These rules determine how wages and other taxable income are assessed for Arizona returns, with updated tables released each year to reflect legislation and inflation changes. For a broader explanation of how tax tables work, see our Tax Tables guide.
Certain jurisdictions within Arizona also levy local or county income taxes. These appear in the annual state tax tables and may affect residents, part-year residents or nonresidents depending on local rules.
Arizona supports resident, nonresident and part-year filing rules. The tax tables help clarify which thresholds apply when income is earned both inside and outside the state.
What Is Contained in the Arizona Tax Tables?
Each tax-year page provides a structured summary of the components Arizona uses to calculate individual income tax. While details vary by year, the state tax tables generally include the following elements:
- State tax brackets and marginal rates for each filing status.
- Standard deduction amounts for each filing status.
- Itemized deductions where permitted under Arizona law.
- Dependent and family-related credits including any child-based or filer-based reductions.
- Retirement income rules including partial or full exemptions for pensions or Social Security.
- State withholding tables used by employers for payroll calculations.
Together, these elements provide a transparent breakdown of how Arizona calculates tax for each year. This structure helps taxpayers review year-to-year changes, employers validate payroll withholding and financial planners analyse how Arizona’s rules differ from federal requirements. All values shown in our Arizona Tax Tables match the official figures published by the state.
Frequently Asked Questions
What is Arizona Form 140EZ and who is eligible to file it?
Arizona Form 140EZ is the simplest of all Arizona resident income tax returns. It is specifically designed for full-year residents with very basic tax situations—typically wage earners or retirees whose income and deductions require no adjustments or additional schedules. Form 140EZ supports only a limited range of income types and does not allow itemized deductions, business income, capital gains adjustments, Arizona additions, or complex credits. Taxpayers eligible for Form 140EZ must meet strict criteria, including filing as Single or Married Filing Jointly, having only basic income sources, and claiming the standard deduction. It is ideal for those who want a quick and streamlined method to file their Arizona taxes without navigating the complexity of longer forms.
How do credits interact with amended returns filed using Form 140X?
Credits must be recalculated as if the return were being filed for the first time. If the amendment increases income or changes filing status, previously claimed credits may decrease. If the amendment adds a missed credit—such as those calculated on Forms 321, 322, 323 or 348—taxpayers should attach the full credit form to the amended return. Unused credits with carryforward provisions may need adjustment across multiple years.
Can Form 131 be used when amending a deceased taxpayer’s prior-year return?
Yes. If a deceased taxpayer is owed money from an amended return—such as correcting income, claiming a missed credit or adjusting withholding—the claimant must resubmit Form 131 with the amended return. The Arizona Department of Revenue requires the form each time a refund is issued, even if one was previously accepted for another year. Guidance on pairing Form 131 with amended returns can be reviewed alongside the amended return calculator at Arizona Form 140X.
Does Form 140EZ allow itemized deductions or only the standard deduction?
Form 140EZ only permits the standard deduction. Itemized deductions—including mortgage interest, medical expenses, property taxes, charitable contributions, and other Schedule A items—cannot be claimed on this form. The Form 140EZ standard deduction is predefined based on filing status and does not allow for additional increases such as charitable deduction boosts available on other forms. Taxpayers who wish to itemize must instead file Form 140.
What are the annual credit limits for QFCO contributions?
Arizona sets distinct limits for Single/HOH/MFS filers and for Married Filing Jointly. Taxpayers may claim only up to the allowable limit. Any contributions above that limit cannot be refunded but may be carried forward for up to five years. These limits are separate from those used for QCO contributions (Form 321), meaning taxpayers can claim both credits in the same tax year.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.