Arizona Tax Tables for 2017
The 2017 Arizona Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Arizona State Tax Calculator 2017.
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Arizona Tax Tables for 2017
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Arizona in 2017. Arizona uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2017)
Marginal income tax brackets for Single filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,346.00 | 2.59% |
| 2 | $ 10,346.00 to $ 25,861.00 | 2.88% |
| 3 | $ 25,861.00 to $ 51,721.00 | 3.36% |
| 4 | $ 51,721.00 to $ 155,159.00 | 4.24% |
| 5 | $ 155,159.00 and over | 4.54% |
Married filing jointly – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing jointly filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,690.00 | 2.59% |
| 2 | $ 20,690.00 to $ 51,721.00 | 2.88% |
| 3 | $ 51,721.00 to $ 103,440.00 | 3.36% |
| 4 | $ 103,440.00 to $ 310,317.00 | 4.24% |
| 5 | $ 310,317.00 and over | 4.54% |
Married filing separately – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing separately filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,346.00 | 2.59% |
| 2 | $ 10,346.00 to $ 25,861.00 | 2.88% |
| 3 | $ 25,861.00 to $ 51,721.00 | 3.36% |
| 4 | $ 51,721.00 to $ 155,159.00 | 4.24% |
| 5 | $ 155,159.00 and over | 4.54% |
Head of household – Progressive Tax Brackets (2017)
Marginal income tax brackets for Head of household filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,346.00 | 2.59% |
| 2 | $ 10,346.00 to $ 25,861.00 | 2.88% |
| 3 | $ 25,861.00 to $ 51,721.00 | 3.36% |
| 4 | $ 51,721.00 to $ 155,159.00 | 4.24% |
| 5 | $ 155,159.00 and over | 4.54% |
Widowed – Progressive Tax Brackets (2017)
Marginal income tax brackets for Widowed filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,690.00 | 2.59% |
| 2 | $ 20,690.00 to $ 51,721.00 | 2.88% |
| 3 | $ 51,721.00 to $ 103,440.00 | 3.36% |
| 4 | $ 103,440.00 to $ 310,317.00 | 4.24% |
| 5 | $ 310,317.00 and over | 4.54% |
Arizona Standard Deduction(2017)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $5,183 |
| Married filing jointly | $10,336 |
| Married filing separately | $5,183 |
| Head of household | $5,183 |
| Widowed | $10,336 |
Arizona Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Arizona updates:
Frequently Asked Questions
How does the Arizona tax rate apply on Form 140EZ?
Form 140EZ uses the same statewide flat tax rate that applies to all Arizona resident income tax returns. The rate is applied to taxable income after subtracting the standard deduction. Because the EZ form does not allow deductions, adjustments, or specialized exemptions, the calculation is straightforward and consistent across all taxpayers who qualify. While simplified, taxpayers may still benefit from comparing outcomes with Form 140A or Form 140 if their income or credit situations are more nuanced.
How are medical deductions handled for part-year residents on Schedule A(PY)?
Medical deductions follow the federal rule requiring expenses to exceed 7.5% of federal AGI before any amount becomes deductible. Because AGI is based on the full tax year—even for part-year residents—this threshold affects how much of the medical deduction flows into Arizona’s calculation. Once the federal deduction amount is entered on the schedule, Arizona applies its own rules, makes any required adjustments, and only then prorates the remaining allowable deduction by the part-year ratio.
Can I claim Form 323 alongside other Arizona tax credits?
Yes. Arizona allows taxpayers to claim multiple credits in the same year—including QCO credits (Form 321), QFCO credits (Form 348), private school tuition credits (Form 322), and switcher credits. Each credit has independent limits. Many taxpayers stack these credits to maximize their tax benefit while supporting different educational and charitable institutions across the state.
Are employer unemployment or state payroll taxes shown?
No—those are employer liabilities; your take-home shows only employee withholdings.
How does Arizona define “household income” for purposes of Form 140ET?
Household income includes all income received by every household member—wages, pensions, Social Security benefits, interest, dividends and any other taxable or nontaxable amounts required under Arizona rules. Unlike the federal return, Arizona applies excise-credit eligibility based on combined income rather than just the filer’s income. This prevents taxpayers from receiving relief credits when household earnings exceed eligibility limits. Taxpayers must be careful to include all income amounts accurately, as Arizona may cross-check against reported federal data or other state-maintained records.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.