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Arizona Free Printable Arizona Form 140 for 2024 Arizona Resident Personal Income Tax Return

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Resident Personal Income Tax Return
Arizona Form 140

DO NOT STAPLE ANY ITEMS TO THE RETURN. Arizona Form 140 Check box 82F if filing under extension 82F D 2 0 2 3 Spouse’s First Name and Middle Initial (if box 4 or 6 checked) AND ENDING Last Name Apt. No. State . 66F Your Social Security Number ZIP Code Spouse’s Social Security No. Daytime Phone (with area code) 94 2 City, Town or Post Office MM D D 2 0 Y Y Enter your SSN(s). 1 Current Home Address - number and street, rural route 2023 Last Names Used in Last Four Prior Year(s) (if different) 97 3 4 5   6 7   8 9 10a 11a  Married filing joint return 4a Injured Spouse Protection of Joint Overpayment Head of household. Enter name of qualifying child or dependent on next line. REVENUE USE ONLY. DO NOT MARK IN THIS AREA. 88 Married filing separate return. Enter spouse’s name and Social Security Number above. Single  Enter the number claimed. Do not put a check mark. Age 65 or over (you and/or spouse) If completing lines 8, 9, and 11a, also complete lines 38, 39, and 41. For lines 10a and 10b, also complete line 49. Blind (you and/or spouse) Dependents: Under age of 17. 10b Dependents: Age 17 and over. Qualifying parents and grandparents 81 PM (Box 10a and 10b): Dependent Information. See instructions. For more space, check the box  and complete page 4, Part 1. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) (c) (d) SOCIAL SECURITY NUMBER RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2023 (e) Age Dependent included in: 1 2 (Box 10a) (Box 10b)    10c 10d 10e Qualifying Parentsand Grandparents 80 RCVD    (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) (c) (d) SOCIAL SECURITY NUMBER RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2023 this person on your federal return due to educational credits    (e)  IF DIED     11b 11c 13 Small Business Income: 13S OVER check the box if you are filing Arizona Form 140-SBI and enter the amount from Form 140-SBI, line 10.. 13 14 15 16 17 Modified federal adjusted gross income. Subtract line 13 from line 12...................................................................... Non-Arizona municipal interest.................................................................................................................................... Partnership Income adjustment. See instructions.......................................................................................................... Total federal depreciation............................................................................................................................................. 18 19 20 21 22 23 24 25 Other Additions to Income: Complete Other Additions to Arizona Gross Income schedule on page 5...................... 18 Subtotal: Add lines 14 through 18 and enter the total........................................................................................................ 19 Total net capital gain or (loss). See instructions...................................................................... 20 00 Total net short-term capital gain or (loss). See instructions..................................................... 21 00 Total net long-term capital gain or (loss). See instructions....................................................... 22 00 Net long-term capital gain from assets acquired after December 31, 2011. See instructions.. 23 00 Multiply line 23 by 25% (.25) and enter the result........................................................................................................ 24 Net capital gain derived from investment in qualified small business.......................................................................... 25 14 15 16 17 26 Recalculated Arizona depreciation............................................................................................................................... 26 27 Partnership Income adjustment. See instructions.......................................................................................................... 27 28 Interest on U.S. obligations such as U.S. savings bonds and treasury bills................................................................. 28 29a Exclusion for federal, Arizona state or local government pensions (up to $2,500 per taxpayer).................................. 29a 29b Exclusion for benefits, annuities and pensions for retired/retainer pay of the uniformed services.............................. 29b 30 U.S. Social Security or Railroad Retirement Act benefits included as income on your federal return (taxable amount) 30 31 Certain wages of American Indians.............................................................................................................................. 31 32 Pay received for active service as a member of the reserves, national guard or the U.S. armed forces..................... 32 33 Net operating loss adjustment. See instructions............................................................................................................ 33 34 Contributions to: 34a 529 College Savings Plans 00 34b 529A (ABLE accounts) 00 add 34a and 34b 34c 35 Subtract lines 24 through 34c from line 19. Enter the difference................................................................................ 35 ADOR 10413 (23) AZ Form 140 (2023) (f) IF AGE 65 OR 12 Federal adjusted gross income (from your federal return).................................................................................... 12 Additions (f)  if you did not claim (Box 11a): Qualifying parents and grandparents. See instructions. For more space, check the box  and complete page 4, Part 2. Subtractions Place any required federal and AZ schedules or other documents after Form 140.  OR FISCAL YEAR BEGINNING M M D Last Name 1 Dependents Your First Name and Middle Initial EXEMPTIONS FILING STATUS FOR CALENDAR YEAR Resident Personal Income Tax Return IN 2023 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Page 1 of 6 Voluntary Gifts Tax Due or Overpayment Total Payments and Refundable Credits Balance of Tax Exemptions Your Name (as shown on page 1) Your Social Security Number 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 Other Subtractions from Income. Complete Other Subtraction from Arizona Gross Income schedule on page 6........ 36 Subtract line 36 from line 35. Enter the difference......................................................................................................... 37 Age 65 or over: Multiply the number in box 8 by $2,100........................................................................................................ 38 Blind: Multiply the number in box 9 by $1,500....................................................................................................................... 39 Other Exemptions. See instructions......40E Multiply the number in box 40E by $2,300............................................. 40 Qualifying parents and grandparents: Multiply the number in box 11a by $10,000........................................................................ 41 Arizona adjusted gross income: Subtract lines 38 through 41 from line 37. If less than zero, enter “0”................................ 42 Deductions: Check box and enter amount. See instructions......................... 43I ITEMIZED...43S STANDARD 43 If you checked box 43S and claim charitable contributions, check 44C  Complete page 3. See instructions................... 44 Arizona taxable income: Subtract lines 43 and 44 from line 42. If less than zero, enter “0”..................................................... 45 Tax: Multiply line 45 by 2.5% (.025). Enter the result............................................................................................................. 46 Tax from recapture of credits from Arizona Form 301, Part 2, line 31............................................................................. 47 Subtotal of tax: Add lines 46 and 47. Enter the total............................................................................................................ 48 Dependent Tax Credit. See instructions......................................................................................................................... 49 Family income tax credit (from the worksheet - see instructions)........................................................................................... 50 Nonrefundable Credits from Arizona Form 301, Part 2, line 62....................................................................................... 51 Balance of tax: Subtract lines 49, 50 and 51 from line 48. If the sum of lines 49, 50 and 51 is greater than line 48, enter “0”........ 52 2023 AZ income tax withheld.......................................................................................................................................... 53 2023 AZ estimated tax payments... 54a 00 Claim of Right.54b 00 Add 54a and 54b.. 54c 2023 AZ extension payment (Form 204)......................................................................................................................... 55 Increased Excise Tax Credit (from the worksheet - see instructions)..................................................................................... 56 Property Tax Credit from Arizona Form 140PTC............................................................................................................. 57 Other refundable credits: Check the box(es) and enter the total amount......................581308-I 582334 583349 58 59 60 61 62 63 Total payments and refundable credits: Add lines 53 through 58. Enter the total....................................................... TAX DUE: If line 52 is larger than line 59, subtract line 59 from line 52. Enter amount of tax due. Skip lines 61, 62 and 63............. OVERPAYMENT: If line 59 is larger than line 52, subtract line 52 from line 59. Enter amount of overpayment............................. Amount of line 61 to be applied to 2024 estimated tax................................................................................................... Balance of overpayment: Subtract line 62 from line 61. Enter the difference......................................................................... 64 - 74 Voluntary Gifts to: Child Abuse Prevention............ 66 Neighbors Helping Neighbors.. 69 I Didn’t Pay Enough Fund........ 72 Penalty Refund or Amount Owed 75 76 77 78 79 00 00 00 Solutions Teams Assigned to Schools............ 64 00 00 00 00 Domestic Violence Services.67 Special Olympics................. 70 Sustainable State Parks and Road Fund.................... 73 00 00 00 00 Arizona Wildlife................ 65 Political Gift..................... 68 Veterans’ Donations Fund.71 Spay/Neuter of Animals... 74 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 59 60 61 62 63 Political Party (if amount is entered on line 68 - check only one): 751Democratic 752Libertarian 753Republican Estimated payment penalty............................................................................................................................................. 76 771Annualized/Other 772Farmer or Fisherman 773Form 221 included Add lines 64 through 74 and 76; enter the total.............................................................................................................. 78 REFUND: Subtract line 78 from line 63. If less than zero, enter amount owed on line 80........................................................... 79 Direct Deposit of Refund: Check box 79A if your deposit will be ultimately placed in a foreign account; see instructions. 79A ROUTING NUMBER 00 00 00 ACCOUNT NUMBER C  Checking or 98 S  Savings 80 AMOUNT OWED: Add lines 60 and 78. Make check payable to Arizona Department of Revenue; write your SSN on payment; and include with your return.................................................................................................................................................. 80 00 PLEASE SIGN HERE Under penalties of perjury, I declare that I have read this return and any documents with it, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.   YOUR SIGNATURE SPOUSE’S SIGNATURE PAID PREPARER’S SIGNATURE DATE DATE DATE OCCUPATION SPOUSE’S OCCUPATION FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED) PAID PREPARER’S STREET ADDRESS PAID PREPARER’S CITY STATE ZIP CODE PAID PREPARER’S TIN ( ) PAID PREPARER’S PHONE NUMBER If you are sending a payment with this return, mail to Arizona Department of Revenue, PO Box 52016, Phoenix, AZ 85072-2016. Include the payment with Form 140. If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138. ADOR 10413 (23) AZ Form 140 (2023) Print Form Page 2 of 6 Your Name (as shown on page 1) Your Social Security Number 2023 Form 140 - Standard Deduction Increase for Charitable Contributions You must complete this worksheet if you are taking an increased standard deduction for charitable contributions. Include the completed worksheet with your tax return, when filed. If you do not include the completed worksheet, your standard deduction will not be increased. Taxpayers electing to take the Standard Deduction on their Arizona tax return may increase the standard deduction amount by 31% (.31) of the total amount of the taxpayer’s charitable deductions that would have been allowed if the taxpayer elected to claim itemized deductions on the Arizona tax return. Charitable contributions (lines 1C, 2C, and 3C) are those gifts allowed on federal 1040 Schedule A (Gifts to Charity) that you would have claimed had you elected to take itemized deductions on your federal return. NOTE 1: You must reduce your contribution amount by the total charitable contributions you made during January 1, 2023 through December 31, 2023 for which you are claiming an Arizona tax credit under Arizona law for the current tax year return or claimed on the prior tax year return. Enter this amount on 5C. NOTE 2: If you itemized deductions on your federal return (1040 Schedule A) and were required to adjust the amount of your allowable contributions on your federal 1040 Schedule A for the amount claimed as a tax credit on your Arizona income tax return, include the amount of the federal contribution adjustment to line 1C and enter the amount of the Arizona tax credit on line 5C. Complete the worksheet to determine your allowable increased standard deduction for charitable contributions. 1C 2023 Gifts by cash or check...................................................................................... 1C 00 2C 2023 Other than by cash or check.......................................................................... 2C 00 3C Carryover from prior year........................................................................................ 3C 00 4C Add lines 1C through 3C and enter the total........................................................... 4C 00 5C 00 “0”............................................................................................................................ 6C 00 7C Multiply line 6C by 31% (.31) and enter the result................................................... 7C 00 5C Total charitable contributions made in 2023 for which you are claiming a credit under Arizona law for the current (2023) or prior (2022) tax year............................ 6C Subtract line 5C from line 4C and enter the difference. If less than zero, enter • • • Enter the amount shown on line 7C on page 2, line 44. Be sure to check box 43S for Standard Deduction on line 43. Check box 44C for charitable contributions on line 44. If you do not check this box, you may be denied the increased standard deduction. ADOR 10413 (23) AZ Form 140 (2023) Page 3 of 6 Your Name (as shown on page 1) Your Social Security Number 2023 Form 140 Dependent and Other Exemption Information • Include page 4 with your return if: • You are listing additional dependents (for box 10a and 10b) from page 1. You are listing additional qualifying parents and grandparents (for box 11a) from page 1. • You are claiming Other Exemptions on page 2, line 40. Part 1: Dependents (Box 10a and 10b) continued from page 1 Information used to compute your allowable Dependent Tax Credit on page 2, line 49. NOTE: If you have more than three qualifying dependents, you must complete Part 1 and the worksheet in the instructions to compute your Dependent Tax Credit on line 49. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) (c) (d) SOCIAL SECURITY NUMBER RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2023 (e) Dependent Age included in: 1 2 (Box 10a) (Box 10b)                       10f 10g 10h 10i 10j 10k 10l 10m 10n 10o 10p (f) IF YOU DID NOT CLAIM THIS PERSON ON YOUR FEDERAL RETURN DUE TO EDUCATIONAL CREDITS            Part 2: Qualifying parents and grandparents (Box 11a) continued from page 1 Additional qualifying parents and grandparents information used to compute your allowable exemption on page 2, line 41. (a) (b) (c) (d) FIRST AND LAST NAME SOCIAL SECURITY RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2023 (Do not list yourself or spouse.) NUMBER (e) 11d 11e 11f 11g 11h 11i (f)  IF AGE 65 OR  IF DIED IN             OVER 2023 Part 3: Other Exemptions Information used to compute your allowable Other Exemptions on page 2, line 40. (a) (b) FIRST AND LAST NAME SOCIAL SECURITY (Do not list yourself or spouse.) NUMBER (c) AGE 65 OR OVER (see instructions) C1 C2                     1 2 3 4 5 6 7 8 9 10 (d) STILLBORN CHILD IN 2023           Enter the total number of individuals listed in Part 3 in box 40E on page 2, line 40. ADOR 10413 (23) AZ Form 140 (2023) Page 4 of 6 Your Name (as shown on page 1) Your Social Security Number 2023 Form 140 - Other Additions to Arizona Gross Income Complete and include this schedule with your tax return only if you are making any adjustments increasing your Arizona Gross Income. Note: If you are making any adjustments reducing your Arizona Gross Income complete page 6. Other Additions to Arizona Gross Income - Line 18 (see instructions for more information) A Married Persons Filing Separate Returns………………………………………....................................................... A 00 B Arizona Form 141AZ Schedule K-1 - Fiduciary Adjustment.........................…............................................. B 00 C Ordinary Income Portion of Lump-Sum Distributions Excluded on Your Federal Return............................. C 00 D Items Previously Deducted for Arizona Purposes........................................................................................ D 00 E Claim of Right Adjustment for Amounts Repaid in 2023.............................................................................. E 00 Claim of Right Adjustment for Amounts Repaid in Prior Taxable years....................................................... F(a) 00 F(a) F(b) Adjustment for Net Operating Loss due to Claim of Right........................................................................... F(b) 00 G(a) Amount of Agricultural Water Conservation Expenses deducted under IRC for which a credit is claimed on Form 312................................................................................................................................................. G(a) 00 G(b) Addition to S Corporation income due to claiming Pass Through Credit for Agricultural Water Conservation System (Credit 312). See instructions.......................................................................................................... G(b) 00 Adjusted basis computed under IRC for property for which a credit was claimed on Form 338 and that is sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions................................................................................................................................................... H(a) 00 Adjusted basis computed under IRC for Agricultural Pollution Control Equipment for which a credit was taken (Form 325) before taxable year 2023 that was sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions............................................................... H(b) 00 Adjusted basis computed under IRC for Pollution Control Equipment for which a credit was taken (Form 315) before taxable year 2023 that was sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions..................................................................... H(c) 00 I Nonqualified Withdrawals from 529 College Savings Plans…………………………………......................... I 00 Sole Proprietorship Loss of an Arizona Nonprofit Medical Marijuana Dispensary included in Federal Adjusted Gross Income. Sole Proprietorship loss of an Arizona dual licensee that has not elected to operate on a for profit-basis must also add back the portion of their loss that is from the medical marijuana portion of the business that is included in the federal adjusted gross income............................................. J 00 Federal Net Operating Loss (NOL) Carryforward from Non-Arizona Sources Accrued While a Nonresident...... K 00 L Federal Capital Loss Carryforward Deduction Incurred from Non-Arizona Sources Prior to Arizona Residency………………………………………………………………………………......................................... L 00 M Americans with Disabilities Act - Access Expenditures................................................................................ M 00 N Amortization or Depreciation for Child Care Facility before 1990................................................................ N 00 O Net Capital Loss Derived From the Exchange of One Kind of Legal Tender for Another Kind of Legal Tender: See instructions......................................................................................................................................................................... O 00 P Entity-level Income Tax Payment. See instructions..................................................................................... P 00 Q Motion Picture Productions Costs. See instructions.................................................................................... Q 00 R Other Adjustments Related to Tax Credits. See instructions..………………………..................................... R S Other Adjustments. See instructions........................................................................................................... S 00 00 T Total Other Additions: Add all amounts and enter the total here and on page 1, line 18......................... T 00 H(a) H(b) H(c) J K ADOR 10413 (23) AZ Form 140 (2023) Page 5 of 6 Your Name (as shown on page 1) Your Social Security Number 2023 Form 140 - Other Subtractions from Arizona Gross Income Complete and include this schedule with your tax return only if you are making any adjustments decreasing your Arizona Gross Income. Note: If you are making any adjustments increasing your Arizona Gross Income complete page 5. Other Subtractions from Arizona Gross Income - Line 36 (see instructions for more information) A Married Persons Filing Separate Returns……………………………………………………………………………....... A 00 B Arizona Form 141AZ Schedule K-1 - Fiduciary Adjustent....................................................................................... B 00 C Federally Taxable Arizona Municipal Interest as Evidenced by Bonds……................................................... C 00 D Adoption Expense……………………………………………………………………………………………………. D 00 E Qualified Wood Stove, Wood Fireplace or Gas-Fired Fireplace…………………………................................ E 00 F Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years…….................................................. F 00 G Certain Expenses Not Allowed for Federal Purposes (due to claiming federal tax credits)………………….. G 00 H Qualified State Tuition Distributions…………………………………………………........................................... H 00 I Installment Sale Income from Another State Taxed by the Other State In a Prior Taxable Year.................... I 00 J Agricultural Crops Given to Arizona Charitable Organizations………………................................................. J 00 K Basis Adjustment for Property Sold or Otherwise Disposed of During the Taxable Year…………………….. K 00 L Sole Proprietorship Income of an Arizona Nonprofit Medical Marijuana Dispensary Included in Federal Adjusted Gross Income. In addition, Sole Proprietorship income of an Arizona dual licensee that has not elected to operate on a for-profit basis may subtract the portion of their federal taxable income that is from the medical marijuana portion of the business......................................................................................... L 00 M Long-Term Care Insurance Premiums………………………………………….................................................... M 00 N Americans with Disabilities Act - Access Expenditures................................................................................... N 00 O Exploration Expenses Deferred before January 1, 1990................................................................................ O 00 P Sole Proprietorship of an Arizona Marijuana Establishment, Marijuana Testing Facilities and dual licensees that operate on a for-profit basis: enter the total amount of ordinary and necessary expenses related to the sales of recreational use products reported on Schedule DFE (line 16). An LLC that has elected to be treated as a disregarded entity for federal purposes, and also elected to operate on a for-profit basis may subtract the total amount of ordinary and necessary expenses related to the sales of recreational use products reported on Schedule DFE (line 16)................................................................................................................................. P 00 Q S Corporation shareholders of an Arizona Marijuana Establishment, Marijuana Testing Facilities and dual licensees that operate on a for-profit basis: enter the amount of your pro-rata share of ordinary and necessary expenses related to the sales of recreational use products as shown on your Form 120S Schedule K-1, line 7................................................................................................................................ Q 00 Net Capital Gain Derived From the Exchange of One Kind of Legal Tender for Another Kind of Legal Tender: See instructions............................................................................................................................................................................... R 00 S Value of Virtual Currency and Non-Fungible Tokens Recieved at the Time of the Airdrop. See instructions.... S 00 T Gas Fees Not Included in Virtual Currency or Non-Fungible Token Basis. See instructions.......................... T 00 U U 00 V Other Adjustments .See instructions................................................................................................................ V 00 W W 00 R Arizona Families Tax Rebate. See instructions............................................................................................. Total Other Subtractions: Add all amounts and enter the total here and on page 2, line 36.......................... ADOR 10413 (23) AZ Form 140 (2023) Page 6 of 6
Extracted from PDF file 2023-arizona-form-140.pdf, last modified September 2021

More about the Arizona Form 140 Individual Income Tax Tax Return TY 2023

Printable 140 tax return form for Arizona residents. All Arizona taxpayers must file a Form 140 with the Arizona Department of Revenue. This easy to use package features "Fill it in...It does the math".

We last updated the Resident Personal Income Tax Return in January 2024, so this is the latest version of Form 140, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 140 directly from TaxFormFinder. You can print other Arizona tax forms here.


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Related Arizona Individual Income Tax Forms:

TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Arizona Form 140.

Form Code Form Name
Form 140 Instructions Income Tax Instruction Packet
Form 140A Resident Personal Income Tax (Short) Package
Form 140PTC Property Tax Refund (Credit) Claim Package
Form 140EZ Resident Personal Income Tax (EZ Form) Package
Form 140X Individual Amended Return
Form 140PY Part-Year Resident Personal Income Tax Package
Form 140NR Nonresident Personal Income Tax Package
Form AZ-140V Arizona Individual Income Tax Payment Voucher For E-Filing
140 Schedule A Itemized Deduction Adjustments (Form 140)
Form 140ES-SBI Individual Estimated Income Tax Payment Small Business Income Tax Return

Download all AZ tax forms View all 96 Arizona Income Tax Forms


Form Sources:

Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form 140 from the Department of Revenue in January 2024.

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Form 140 is an Arizona Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Arizona Form 140

We have a total of thirteen past-year versions of Form 140 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 140

Arizona Form 140

2022 Form 140

Arizona Form 140

2021 Form 140

Arizona Form 140

2020 Form 140

Arizona Form 140

2018 Form 140

Arizona Form 140

2017 Form 140

Arizona Form 140

2016 Form 140

Arizona Form 140

Resident Personal Income Tax Return 2014 Form 140

Arizona Form 140

Resident Personal Income Tax Return 2012 Form 140

Arizona Form 140


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