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.

Arizona Form 140V — Individual Income Tax Payment Voucher (Example Only)
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

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

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.