Arizona Tax Tables for 2024
The 2024 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 2024.
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Arizona Tax Tables for 2024
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Arizona in 2024. Arizona applies a flat income tax to this filing status. All taxable income is taxed at the same rate, with no marginal brackets. This table shows the single rate used in calculations. To understand how flat tax tables differ from progressive systems, see our Tax Tables guide.
Single – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Single filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing jointly – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Married filing jointly filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing separately – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Married filing separately filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Head of household – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Head of household filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Widowed – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Widowed filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Arizona Standard Deduction(2024)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Married filing separately | $14,600 |
| Head of household | $21,900 |
| Widowed | $29,200 |
Arizona Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Arizona updates:
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.