Arizona Form 140 – Resident Personal Income Tax Return
Last reviewed: 2025-11-16
Use the Arizona Tax Form Calculator Form 140: Arizona Resident Personal Income Tax Return as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Arizona state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Arizona Form 140 is the standard personal income tax return required for individuals who lived in Arizona for the entire tax year. It consolidates state income, additions and subtractions, exemptions, deductions, allowable credits, payments, and refund or balance-due calculations into a complete resident filing. This calculator follows the official Arizona Department of Revenue (ADOR) line structure and helps residents verify their tax liability, refund, and eligibility for common Arizona tax credits.
The form interfaces with multiple worksheets and schedules, including Other Additions, Other Subtractions, the Standard Deduction Increase Worksheet, the Dependents Worksheet, and the Exemptions Worksheet. Each component affects Arizona Adjusted Gross Income, taxable income, credits, and refund totals. By replicating every computation step, this tool simplifies complex rules around capital gains adjustments, age-based and dependent-based exemptions, credit limits, and voluntary contributions.
How Arizona Form 140 Works
Arizona uses a structured, layered approach to determining state taxable income. The general computational flow includes:
- Start with federal adjusted gross income: Form 140 begins by importing your federal AGI and adjusting it for Arizona-specific modifications.
- Apply additions and subtractions: Items such as non-Arizona municipal interest, nonconforming depreciation, American Indian income, military pay adjustments, or basis differences modify the AGI before deductions are considered.
- Compute exemptions: Arizona offers exemptions for age (65+), blindness, qualifying dependents, and certain qualifying parent/grandparent caregivers. These reduce Arizona AGI directly.
- Choose deductions: Residents may use itemized deductions or the Arizona standard deduction. A special worksheet increases the standard deduction based on eligible charitable contributions.
- Calculate tax: Arizona currently applies a single flat tax rate. The calculator applies the correct rate as defined by ADOR for the selected year.
- Apply credits: Credits such as the Dependent Tax Credit, Family Income Tax Credit, and other non-refundable credits reduce the tax. Refundable credits and withholding determine final refund or amount owed.
This structure ensures that Form 140 captures both federal-level influences and Arizona-specific tax rules in a unified filing process.
| Filing Status | ||
| 4 | Married filing joint return | |
| 4a | Injured Spouse Protection of Joint Overpayment | |
| 5 | Head of household. Enter name of qualifying child or dependent | |
| 6 | Married filing separate return. Enter spouse’s name and SSN above | |
| 7 | Single | |
| Exemptions — Enter the number claimed (do not use check marks) | ||
| 8 | Age 65 or over (you and/or spouse) | |
| 9 | Blind (you and/or spouse) | |
| 10a | Dependents under age 17 | |
| 10b | Dependents age 17 and over | |
| 11a | Qualifying parents and grandparents | |
| Dependent Information (Box 10a and 10b) | ||
| 10c | Dependent 1 — First & Last Name | |
| Social Security Number | ||
| Relationship | ||
| Months lived in your home in 2024 | ||
| Age category | Under 17 17 or over | |
| If not claimed federally due to educational credits | ||
| 10d | Dependent 2 — First & Last Name | |
| Social Security Number | ||
| Relationship | ||
| Months lived in your home in 2024 | ||
| Age category | Under 17 17 or over | |
| If not claimed federally due to educational credits | ||
| 10e | Dependent 3 — First & Last Name | |
| Social Security Number | ||
| Relationship | ||
| Months lived in your home in 2024 | ||
| Age category | Under 17 17 or over | |
| If not claimed federally due to educational credits | ||
| Qualifying Parents and Grandparents (Box 11a) | ||
| 11b | Parent/Grandparent 1 — First & Last Name | |
| Social Security Number | ||
| Relationship | ||
| Months lived in your home in 2024 | ||
| Age 65 or over | ||
| If died in 2024 | ||
| 11c | Parent/Grandparent 2 — First & Last Name | |
| Social Security Number | ||
| Relationship | ||
| Months lived in your home in 2024 | ||
| Age 65 or over | ||
| If died in 2024 | ||
| 12 | Federal adjusted gross income | |
| 13 | Small Business Income (Form 140-SBI) | |
| 14 | Modified federal adjusted gross income (L12 − L13) | |
| 15 | Non-Arizona municipal interest | |
| 16 | Partnership Income adjustment | |
| 17 | Total federal depreciation | |
| 18 | Other Additions — See schedule on page 5 | |
| 19 | Subtotal: Add lines 14–18 | |
| 20 | Total net capital gain or (loss) | |
| 21 | Total net short-term capital gain or (loss) | |
| 22 | Total net long-term capital gain or (loss) | |
| 23 | Net long-term capital gain (assets acquired after Dec 31, 2011) | |
| 24 | 25% (.25) of line 23 | |
| 25 | Net capital gain from investment in qualified small business | |
| 26 | Recalculated Arizona depreciation | |
| 27 | Partnership Income adjustment | |
| 28 | Interest on U.S. obligations | |
| 29a | Pension exclusion (up to $2,500 per taxpayer) | |
| 29b | Military retirement/retainer pay exclusion | |
| 30 | Taxable Social Security/RRA benefits | |
| 31 | Certain wages of American Indians | |
| 32 | Active military pay (reserve, National Guard, U.S. armed forces) | |
| 33 | Net operating loss adjustment | |
| 34a | 529 College Savings Plans | |
| 34b | 529A (ABLE accounts) | |
| 34c | Total 34a + 34b | |
| 35 | Subtract lines 24–34c from line 19 | |
| 36 | Other Subtractions — See schedule on page 6 | |
| 37 | Subtract line 36 from line 35 | |
| 38 | Age 65 or over exemption: number in box 8 × $2,100 | |
| 39 | Blind exemption: number in box 9 × $1,500 | |
| 40 | Other Exemptions: number in box 40E × $2,300 | |
| 41 | Qualifying parents & grandparents: box 11a × $10,000 | |
| 42 | Arizona adjusted gross income (Subtract L38–41 from L37; min 0) | |
| 43 | Deductions (Check box and enter amount): Itemized or Standard | |
| 44 | Increased standard deduction for charitable contributions (see page 3) | |
| 45 | Arizona taxable income: Subtract lines 43 and 44 from line 42; min 0 | |
| 46 | Tax: Multiply line 45 by 2.5% (.025) | |
| 47 | Tax from recapture of credits (Form 301, Part 2, line 30) | |
| 48 | Subtotal of tax: Add lines 46 and 47 | |
| 49 | Dependent Tax Credit | |
| 50 | Family income tax credit (worksheet required) | |
| 51 | Nonrefundable Credits (Form 301, Part 2, line 60) | |
| 52 | Balance of tax: L48 − (L49 + L50 + L51); min 0 | |
| 53 | 2024 AZ income tax withheld | |
| 54a | 2024 estimated payments — Claim of Right | |
| 54b | Other estimated payments | |
| 54c | Total estimated payments | |
| 55 | 2024 extension payment (Form 204) | |
| 56 | Increased Excise Tax Credit (worksheet) | |
| 57 | Property Tax Credit (Form 140PTC) | |
| 58 | Other refundable credits | |
| 59 | Total payments and refundable credits | |
| 60 | TAX DUE: If L52 > L59, L52 − L59 | |
| 61 | OVERPAYMENT: If L59 > L52, L59 − L52 | |
| 62 | Amount of line 61 to apply to 2025 estimated tax | |
| 63 | Balance of overpayment: L61 − L62 | |
| Voluntary Gifts (Lines 64–74) | ||
| 64 | Solutions Teams Assigned to Schools | |
| 65 | Arizona Wildlife | |
| 66 | Child Abuse Prevention | |
| 67 | Domestic Violence Services | |
| 68 | Political Gift | |
| 69 | Neighbors Helping Neighbors | |
| 70 | Special Olympics | |
| 71 | Veterans’ Donations Fund | |
| 72 | I Didn’t Pay Enough Fund | |
| 73 | Sustainable State Parks and Road Fund | |
| 74 | Spay/Neuter of Animals | |
| 75 | Political Party (if amount entered on line 68) | Democratic Libertarian Republican |
| 76 | Estimated payment penalty | |
| 77 | Penalty indicator (Annualized/Other, Farmer/Fisherman, Form 221) | Annualized/Other Farmer or Fisherman Form 221 included |
| 78 | Total voluntary gifts and penalty (Add lines 64–74 and 76) | |
| 79 | Refund (L63 − L78; if < 0, enter amount owed on L80) | |
| 79A | Check if foreign bank account will receive refund | |
| Routing Number | ||
| Account Number | ||
| Account Type | Checking Savings | |
| 80 | Amount Owed (L60 + L78) | |
| Standard Deduction Increase for Charitable Contributions Worksheet | ||
|---|---|---|
| Complete this worksheet only if you are claiming the increased standard deduction for charitable contributions (Line 44). | ||
| 1 | Cash contributions made to qualifying charitable organizations | |
| 2 | Noncash contributions to qualifying charitable organizations | |
| 3 | Other qualifying charitable contributions | |
| 4 | Total contributions (Add lines 1, 2, and 3) | |
| 5 | Enter your federal AGI (Same as line 12 of Form 140) | |
| 6 | Multiply line 5 by 25% (.25) | |
| 7A | Enter the amount from line 4 | |
| 7B | Enter the amount from line 6 | |
| 7C | Enter the smaller of line 7A or 7B. Multiply that amount by 33% (.33) and enter the result here and on line 44 of Form 140 | |
| Dependents and Exemptions Worksheet | ||
| Dependents Worksheet | ||
| 1 | Number of dependents from Form 140, lines 10a and 10b | |
| 2 | Multiply line 1 by $2,300 | |
| 3 | Number of qualifying dependents under age 17 (box 10a) | |
| 4 | Multiply line 3 by $100 | |
| 5 | Dependent Tax Credit (Add lines 2 and 4) | |
| Exemptions Worksheet | ||
| 6 | Number of individuals age 65 or over (box 8) | |
| 7 | Multiply line 6 by $2,100 | |
| 8 | Number of individuals who are blind (box 9) | |
| 9 | Multiply line 8 by $1,500 | |
| 10 | Number of “Other Exemptions” (box 40E) | |
| 11 | Multiply line 10 by $2,300 | |
| 12 | Number of qualifying parents/grandparents (box 11a) | |
| 13 | Multiply line 12 by $10,000 | |
| 14 | Total exemptions: Add lines 7, 9, 11, and 13 | |
| Other Additions to Income — Schedule (Page 5) | ||
| Enter the amounts that apply. If none apply, leave all fields blank and enter the total on Form 140, line 18. | ||
| A1 | Non-Arizona municipal interest | |
| A2 | Expenses related to non-Arizona municipal interest | |
| A3 | Federal depreciation (if different for AZ purposes) | |
| A4 | Partnership Income adjustment – from federal Schedule K-1 | |
| A5 | Losses deducted on federal return — not allowed for AZ | |
| A6 | Claim of Right adjustments | |
| A7 | Federal net operating loss deduction (if required) | |
| A8 | U.S. government obligations interest adjustment | |
| A9 | Contributions claimed on federal return that are not allowed for AZ | |
| A10 | Expenses disallowed under Internal Revenue Code §280E | |
| A11 | Income from certain trusts | |
| A12 | Contributions to 529 plans (non-qualifying additions) | |
| A13 | 529A (ABLE) plan nonqualified distributions | |
| A14 | Fiduciary adjustment — additions | |
| A15 | S corporation income additions (AZ nonconformity) | |
| A16 | Partnership income additions (AZ nonconformity) | |
| A17 | Net capital loss carryover not allowed for AZ | |
| A18 | Other additions from federal Schedule 1 | |
| A19 | Other additions — specify | |
| A20 | Other additions — specify | |
| A21 | Total other additions (Add lines A1–A20) | |
| Other Subtractions from Income — Schedule (Page 6) | ||
| Enter the amounts that apply. If none apply, leave all fields blank and enter the total on Form 140, line 36. | ||
| S1 | Interest on U.S. obligations | |
| S2 | Recalculated Arizona depreciation | |
| S3 | Partnership Income adjustment | |
| S4 | Net capital gain from certain investments | |
| S5 | Pension exclusion (military retirement/retainer pay) | |
| S6 | Federal taxable Social Security/RRA benefits | |
| S7 | U.S. Government obligations interest adjustment | |
| S8 | Qualified adoption expenses (allowable for AZ) | |
| S9 | Active duty military pay (reserve, National Guard, U.S. armed forces) | |
| S10 | Net operating loss adjustment | |
| S11 | 529 College Savings Plans (contributions) | |
| S12 | 529A (ABLE) Plan contributions | |
| S13 | Fiduciary adjustment — subtractions | |
| S14 | S corporation income subtractions (AZ nonconformity) | |
| S15 | Partnership income subtractions (AZ nonconformity) | |
| S16 | American Indian wages exempt from AZ tax | |
| S17 | Net capital gain subtraction allowed under AZ law | |
| S18 | Claim of Right subtraction | |
| S19 | Other federal Schedule 1 subtractions | |
| S20 | Other subtractions — specify | |
| S21 | Other subtractions — specify | |
| S22 | Federal adjusted basis adjustments | |
| S23 | Tax-exempt interest from U.S. securities | |
| S24 | Subtraction for Qualified Small Business Stock (if allowed for AZ) | |
| S25 | Expenses for designated educational programs | |
| S26 | Total other subtractions (Add lines S1–S25) | |
Important Arizona-Specific Rules
Capital Gains Adjustment: Arizona allows a reduction equal to a percentage of long-term capital gains included in federal AGI. This is computed automatically using the capital gain adjustment rate for the year.
Standard Deduction Increase: Unlike many states, Arizona increases the standard deduction based on total qualifying charitable contributions. This is handled through the “Standard Deduction Increase Worksheet,” and the resulting amount flows directly into Form 140, line 44.
Dependents and Exemptions: Arizona allows multiple exemption categories, each with its own dollar value. The calculator automatically evaluates totals for dependent counts, blindness, age-based exemptions, and qualifying parent or grandparent exemptions.
Voluntary Gifts (Lines 64–74): Arizona’s return includes numerous donation lines supporting wildlife, veterans services, education programs, and medical research. These reduce your refund but are completely optional.
Credits and Payments: Withholding, extension payments, and refundable credits all contribute to the refund or balance-due calculation. The tool handles all totals precisely as the ADOR form requires.
Form 140 links closely with federal tax concepts but ultimately follows Arizona’s simplified one-rate tax structure and its own list of allowable adjustments. This calculator ensures all required fields are aligned with current ADOR guidance.
Last reviewed: 2025-11-16: If you believe this form requires an update, please contact us.
Additional Resources
- Arizona Department of Revenue – Forms Library
- Federal Form 1040 Calculator
- Full Tax Form Calculator Index
Arizona residents should review Form 140 each year to account for changes in credits, adjustments, and deduction rules. This calculator provides a reliable way to verify your tax position before filing with ADOR.
Quick Access Tools
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.