Arizona Form 140V – Individual Income Tax Payment Voucher
Last reviewed: 2025-11-16
Use the Arizona Tax Form Calculator Form 140V: Arizona Individual Income Tax Payment Voucher 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 140V is the official payment voucher used when sending an individual income tax payment by check or money order to the Arizona Department of Revenue. Taxpayers use this voucher when they owe tax after filing Forms 140, 140A, 140EZ, 140NR or 140PY and choose not to pay electronically. The voucher helps ensure the payment is correctly matched to the taxpayer’s return and processed without delay.
Form 140V is simple to complete and requires only the taxpayer’s identifying information, the tax year, and the payment amount. It must always accompany mailed payments and should be completed accurately to avoid processing errors or payment misallocation.
When to Use Form 140V
Taxpayers should submit Form 140V when:
- You owe Arizona individual income tax for the year.
- You are mailing a check or money order instead of paying online through AZTaxes.gov.
- You are submitting a payment with an extension request and prefer to mail the payment instead of paying electronically.
Payments sent without a properly completed voucher may take longer to process or may be incorrectly applied. Always include your SSN or ITIN, tax year, and payment amount on the voucher.
| Taxpayer Full Name | |
| Spouse Full Name (if filing jointly) | |
| Taxpayer SSN/ITIN | |
| Spouse SSN/ITIN (if filing jointly) | |
| Address | |
| City | |
| State | |
| ZIP Code | |
| Tax Year | |
| Amount of Payment |
Completing the Voucher
Form 140V does not require calculations. You only need to provide:
- Your full name and address
- Your Social Security Number or ITIN (and spouse’s if filing jointly)
- The tax year for which the payment applies
- The exact amount of the enclosed payment
Checks and money orders must be made payable to Arizona Department of Revenue. Do not send cash. Always write your SSN/ITIN and “Form 140V” on the payment to ensure proper application.
Mailing addresses vary depending on whether the payment accompanies a tax return or is being sent alone. Refer to current Arizona DOR mailing instructions for correct routing.
Last reviewed: 2025-11-16: If you believe this form requires an update, please contact us.
Additional Resources
- Arizona Department of Revenue
- Arizona Form 140 – Resident Calculator
- Arizona Form 140NR – Nonresident Calculator
- Arizona Form 140PY – Part-Year Resident Calculator
Form 140V is essential for accurate payment processing when paying Arizona tax by mail. Including the voucher ensures your payment is applied quickly and reduces the risk of delays, penalties, or misapplied payments.
Quick Access Tools
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.