Arizona Resident Personal Income Tax (Short) Package

Resident Personal Income Tax (Short) Package
Arizona Form 140A
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Arizona Form

140A

Resident Personal
Income Tax Booklet

Who can use Arizona Form 140A?
You can use Form 140A to file for 2022 if all of the following apply to
you.

This Booklet Contains:

• You, and your spouse if married filing a joint return, are full year
residents of Arizona.

• Form 140A – Short Form

Resident Personal Income Tax Return

• Your Arizona taxable income is less than $50,000.

• Form 204 –

• You are not making any adjustments to income.

Extension Request

• You do not itemize deductions.

Where’s my Refund?
Check your refund status at

www.AZTaxes.gov



• You are not claiming any credits other than the family income tax
credit, the property tax credit or the credit for increased excise
taxes.
• You are not claiming estimated tax payments.

STOP

Do not file Form 140A if you are an active duty member of
the U.S. Armed Forces.
If you are an active duty member of the U.S. Armed Forces,
you may subtract all active duty military pay included in your
federal adjusted gross income. To take this subtraction, you
must file your 2022 return using Form 140.

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CAUTION
The federal adjusted gross income that you use on your Arizona return may not be
the same as the federal adjusted gross income from your federal tax return. Also, the
federal Schedule A deductions used on the Arizona return may be different from the
federal Schedule A deductions taken on your federal return.
Each year the Arizona State Legislature considers if they will adopt changes made
to the federal tax law during the prior year. These forms assume the Legislature

will adopt all federal law changes made after January 1, 2022. If you use the
amounts from your 2022 federal tax return to complete your Arizona return and the
Legislature does not adopt the 2022 federal changes, you may have to amend your
return at a later date for any difference between Arizona and federal law. For more
details, visit www.azdor.gov and click on the link for 2022 conformity.

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Notice
As a rule, the starting point for your Arizona return is your federal adjusted gross income. To take
itemized deductions, you must start with the amount shown on the federal Schedule A. This is the
case for 2022, except for changes Congress made to the federal tax code during 2022 if either of
the following apply:
1. The changes affect how you figure your federal adjusted gross income
OR
2. The changes affect how you figure your itemized deductions.
When federal changes are made, Arizona legislature must adopt those changes if the Arizona
starting points are to be kept the same. The legislature will address this issue when it is in session
during 2023. We must publish these forms before this issue will be addressed by the
legislature. When we went to print, Arizona had not yet adopted any federal tax law changes
enacted after January 1, 2022.
What does this mean to you? It means that if any of the federal law changes made in 2022
apply to your 2022 return, you can opt to file your 2022 return using one of the following
methods:
1. You can wait and file your 2022 return after this issue has been addressed.
To do this, you may need to ask for a filing extension. You must pay 90% of the tax due by the
due date of the return before any extension.
2. You can file your 2022 return assuming that the federal law changes will be adopted. The 2022
tax forms make this assumption.
If you opt for method 2, one of the following will apply:
• If Arizona adopts the federal changes, you do not have to do anything more.
•

If Arizona does not adopt all those changes, you may need to amend your 2022 Arizona
return. Your amended return will have to show the difference between the Arizona law and
the federal law. If this happens, we will post more details on our conformity webpage at
https://azdor.gov/legal/conformity-irc.

•

Generally, no penalties or interest will be assessed on these amended returns, if you
follow the Department’s instructions and pay any tax due when you file your original
2022 return and you file and pay the required amended return by the extended due date
of your 2023 return.

3. You can file your 2022 return assuming that we will not adopt the federal law changes. If you
opt for this method, you will have to do all of the following.
•
•
•

You will have to research all of the federal changes made after January 1, 2022.
You will have to figure out if any of those changes apply to you.
You will have figure out how to make adjustments for those changes on your return.

If you opt for method 3, one of the following will apply:
• If Arizona does not adopt those changes, you do not have to do anything more.
•

If Arizona adopts those changes, you may need to amend your 2022 Arizona return. Your
amended return will have to show the difference between what you reported and what you
should have reported. If this happens, we will post more details on our conformity webpage
at https://azdor.gov/legal/conformity-irc.

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Individual Income Tax - Highlights

2022

Due date for Calendar Year Filers

Deduction Increase. (Arizona Form 140, Form 140PY or
Form 140NR)

Your 2022 individual income tax return is due by midnight
on April 15, 2023. Because April 15, 2023 falls on a
weekend, and April 17, 2023 falls on a federal holiday,
you have until Tuesday, April 18, 2023 to timely file
your 2022 tax return. If you file under a valid extension,
your extended due date to file your income tax return is
October 15, 2023. Because October 15, 2023 falls on a
weekend, you have until Monday, October 16, 2023 to
timely file your 2022 tax return.

2022 Individual Income Tax Rates
For 2022, Tax Tables X & Y were adjusted for inflation.
Taxpayers with taxable income more than $50,000 must
use Tax Tables X and Y to compute their tax liability. Partyear residents and nonresidents must also use
Tax Tables X and Y to compute their 2022 tax liability
regardless of their taxable income.
The 2022 Optional Tax Table (for Arizona resident
taxpayers with taxable income less than $50,000) was also
adjusted for inflation. To determine your tax liability, see
the Optional Tax Table.

2022 Changes to Income Tax Forms
Due to modifications to the 2022 Forms 140, 140NR and
140PY certain additions and subtractions (adjustments to
Arizona Gross Income) have been moved from pages 1 and
2 to pages 5 (additions) and page 6 (subtractions).

2022 Arizona Small Business Income (SBI)
Tax

2022 Individual Filing Threshold

The tax rate applicable to small business taxable income
reported on Forms 140-SBI, 140PY-SBI or Form 140NRSBI was reduced from 3.5% in 2021 to 3.0% for 2022.

The filing threshold used to determine if a taxpayer must
file an Arizona individual income tax return was adjusted
for inflation.

Credit for Contributions to Private School
Tuition Organizations (Form 323)

The filing threshold is based on a taxpayer’s filing status
and federal gross income excluding certain income that
Arizona does not tax. A taxpayer must file if they are:

The allowable current year credit for contributions to
private school tuition organizations was adjusted for
inflation purposes. For 2022, the maximum current year
credit is:
• $623 for single or head of household taxpayers;
• $1.245 for married taxpayers filing a joint return; and
• $623 for married taxpayers filing a separate return.

Single and gross income is more than $12,950;
Married filing joint and gross income is more than
$25,900;
• Married filing separate and gross income is more than
$12,950; and
• Head of Household and gross income is more than
$19,400.
For more information and income that is excluded, see the
table, Arizona Filing Requirements, provided on page 1 of
the instructions for the income tax form you are filing
•
•

Credit for Contributions Made to Certified
School Tuition Organizations (Form 348)
The allowable current year credit for contributions to a
certified school tuition organization was adjusted for
inflation purposes. For 2022, the maximum current year
credit is:
• $620 for single and head of household taxpayers;
• $1,238 for married taxpayers filing a joint return; and
• $620 for married taxpayers filing a separate return.

2022 Arizona Standard Deduction Amounts
Adjusted
The 2022 Arizona standard deduction amounts are:

•
•
•

$12,950 for a single taxpayer or a married taxpayer
filing a separate return;
$25,900 for a married couple filing a joint return; and
$19,400 for individuals filing a head of household
return.

Repealed Individual Tax Credits
Beginning with tax year 2022, the following income tax
credits have been repealed. Taxpayers who claimed either
of these credits and established unused carryover amounts
from prior tax years, may still claim the carryover amounts
for the remaining 5-year carryover period allowed by the
credit.

Change to Standard Deduction Increase for
Charitable Contributions Computation
For taxpayers who do not itemized deductions on their
2022 Arizona income tax return and elect to take the
standard deduction, the allowable Standard Deduction
Increase was modified. For tax year 2022, the allowable
portion of your charitable contributions used to compute
your Standard Deduction Increased was increased from
25% to 27% of the qualified charitable contributions made
during the tax year. Taxpayers must complete page 3 of
their personal income tax form to claim the Standard

•
•

New Individual Tax Credits
Affordable Housing Tax Credit (Form 354)

Beginning with tax year 2022, Arizona allows an individual
taxpayer to claim a nonrefundable tax credit for projects in
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Pollution Control Credit (Form 315)
Employment by a Healthy Forest Enterprise Credit
(Form 332)

Individual Income Tax - Highlights

2022

this state that qualify for the federal low-income housing
tax credit under section 42 of the Internal Revenue Code
(IRC) that are placed in service from and after June 30,
2022 in an amount equal to at least fifty-percent (50%) of
the amount of the federal credit allowed in each taxable
during the federal credit. Arizona Revised Statute § 43-1074
The tax credit may claimed on either the individual’s
personal income tax return (Form 140, 140NR or 140PY)
or the Small Business Income tax return, if filing. (Form
140-SBI, 140NR-SBI or 140PY-SBI)
For more information, see Credit Form 354 and instructions.

Pass-Through Entity (PTE) Tax (Credit Form
355)
Beginning with tax year 2022, Arizona allows an individual
partner or an individual shareholder of a partnership/S
Corporation a nonrefundable tax credit for the taxes paid by
the PTE on the individual’s behalf for their share of the
income distributed to the partner/shareholder. If the
allowable credit exceeds the taxes otherwise due on the
claimants income, or if the there are no taxes due, the
amount of the claim not used to offset taxes may be carried
for not more than five consecutive taxable years as a credit
against subsequent years’ income tax liability. Arizona
Revised Statute § 43-1077
For more information, see Credit Form 355, Credit for
Entity-Level Tax, and instructions.
An individual taxpayer who claims the allowable PTE tax
credit, must also adjust their Arizona gross income by
adding the amount of the tax payment made by the PTE for
which the tax credit is claimed.
A taxpayer who is claiming this credit on their personal
income tax return, the add-back adjustment is reported on
page 5, “Other Additions to Arizona Gross Income” and
included in the total amount reported on the income tax
return. Arizona Revised Statute § 43-1021.

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2022 Resident Personal Income Tax Return (Short Form)
For information or help, call one of the numbers listed:
Phoenix
(602) 255-3381
From area codes 520 and 928, toll-free
(800) 352-4090

•

The only tax credits you will claim are:
• the Family Income Tax credit;
• the Dependent Tax credit;
• the Property Tax credit; or
• the Credit for Increased Excise Taxes.

•

You are not claiming estimated tax payments.

Tax forms, instructions, and other tax information
If you need tax forms, instructions, and other tax information,
go to the department’s website at www.azdor.gov.
Income Tax Procedures and Rulings
These instructions may refer to the department’s income tax
procedures and rulings for more information. To view or print
these, go to our website select Reports, Statistics, and Legal
Research from the main menu then click on Legal Research
and select a Document Type and Category from the drop down
menus.
Publications
To view or print the department’s publications, go to our
website and click on Reports, Statistics and Legal Research
from the main menu then click on Publications in the
left-hand column.

•
•
•
•

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E-file today, pay by April 18, 2023, to avoid penalties and
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E-file through an authorized IRS/DOR e-file provider or by
using your personal computer and the Internet.
Visit our website at www.azdor.gov for a listing of approved
e-file providers and on-line filing sources.
** For free e-file requirements, go to our website at
www.azdor.gov.

AVOID PROCESSING DELAYS: Are you mailing
your Arizona income tax return? If you are mailing
your return to the department, see page 14 for assembly order
(form sequence) information.

Who Can Use Form 140A?
You can use Form 140A to file for 2022 if all of the following
apply to you:
• You (and your spouse if married filing a joint return) are
both full year residents of Arizona.
• Your Arizona taxable income is less than $50,000,
regardless of your filing status.
• You are a calendar year filer.
• You are not making any adjustments to income.
• You do not itemize deductions.

Arizona Form
140A

NOTE: You may subtract all of your active duty military pay
included in your federal adjusted gross income, but you
cannot do this on Form 140A. To take this subtraction, you
must file your 2022 return using Arizona Form 140. For
more information, see Form 140 instructions.

Do You Have to File?
Arizona Filing Requirements
These rules apply to all Arizona taxpayers.
and your gross income is
You must file if you are:
more than:
• Single
$12,950
• Married filing joint
$25,900
• Married filing separate $12,950
• Head of Household
$19,400
If you are an Arizona resident, you must report income
from all sources, including out-of-state income.
To see if you have to file, figure your gross income the
same as you would figure your gross income for federal
income tax purposes. Then, you should exclude income
that Arizona law does not tax. Income Arizona law does
not tax includes:
• interest from U.S. Government obligations;
• social security retirement benefits received under Title
II of the Social Security Act;
• benefits received under the Railroad Retirement Act,
tier 1 or tier 2 railroad retirement benefits, railroad
disability benefits reported on federal forms RRB1099 and RRB-1099-R, railroad unemployment
benefits and railroad sickness payments paid by the
Railroad Retirement Board; or
• pay received for active service as a member of the
Reserves, National Guard, or the U.S. Armed Forces; or
• benefits, annuities and pensions as retired or retainer
pay of the uniformed services of the United States.
NOTE: Even if you do not have to file, you must still file a
return to get a refund of any Arizona income tax withheld.

Do You Have to File if You Are an American
Indian?
You must file if you meet the Arizona filing requirements
unless all of the following apply to you:
• You are an enrolled member of an Indian tribe.
• You live on the reservation established for that tribe.
• You earned all of your income on that reservation.

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Arizona Form 140A

Residents

Enrolled members of American Indian tribes that must file a
return may subtract wages earned while living and working on
their tribe’s reservation. If you are eligible to subtract these
wages, you must file Arizona Form 140. In this case, do not
file Form 140A. For more information, see the department’s
ruling, ITR 96-4, Income Taxation of Indians and Spouses.

You are a resident of Arizona if your domicile is in Arizona.
Domicile is the place where you have your permanent home.
It is where you intend to return if you are living or working
temporarily in another state or country. If you leave Arizona
for a temporary period, you are still an Arizona resident while
gone. A resident is subject to Arizona tax on all income no
matter where the income is earned.

Do You Have to File if You Are the Spouse of an
American Indian and You Are Not an Enrolled
Indian?

Part-Year Residents

You must file if you meet the Arizona filing requirements.
For more information on the tax treatment of spouses of
American Indians, see the department’s ruling, ITR 96-4,
Income Taxation of Indians and Spouses.

If you are a part-year resident, you must file Arizona Form
140PY, Part-Year Resident Personal Income Tax Return.
You are a part-year resident if you did either of the following
during 2022:
• You moved into Arizona with the intent of becoming a
resident.
• You moved out of Arizona with the intent of giving up
your Arizona residency.

Do You Have to File if You Are in the Military?
You must file if you meet the Arizona filing requirements
unless all the following apply to you:
• You are an active duty member of the United States
armed forces.
• Your only income for the taxable year is pay received for
active duty military service.
• There was no Arizona tax withheld from your active duty
military pay.

NOTE: If you are a part-year resident and married filing a
joint return with your nonresident spouse, you must file
Arizona Form 140NR, Nonresident Personal Income Tax
Return.

Nonresidents

If you are a nonresident, you must file Arizona Form 140NR,
Nonresident Personal Income Tax Return.

If Arizona tax was withheld from your active duty military
pay, you must file an Arizona income tax return to claim any
refund you may be due from that withholding.

What if a Taxpayer Died?

You must also file an Arizona income tax return if you have
any other income besides pay received for active duty military
service.

If a taxpayer died before filing a return for 2022 the taxpayer's
spouse or personal representative may have to file and sign a
return for that taxpayer. A personal representative can be an
executor, administrator, or anyone who is in charge of the
deceased taxpayer’s property.

If you are an Arizona resident and you have to file an Arizona
return, you should file using Form 140. If you were an
Arizona resident when you entered the service, you remain an
Arizona resident, no matter where you are stationed, until you
establish a new domicile.

If the deceased taxpayer did not have to file a return but had
tax withheld, a return must be filed to get a refund.
The person who files the return should use the form the
taxpayer would have used. The person who files the return
should print the word "deceased" after the decedent's name.
Also, enter the date of death after the decedent's name.

As an Arizona resident, you must report all of your income, no
matter where you are stationed. You must include your
military pay, but using Form 140, you may subtract all pay
received for active duty military service; to the extent it is
included in your federal adjusted gross income.

If your spouse died in 2022, and you did not remarry in 2022
or if your spouse died in 2023 before filing a return for 2022,
you may file a joint return. If your spouse died in 2022, the
joint return should show your spouse's 2022 income before
death and your income for all of 2022. If your spouse died in
2023, before filing the 2022 return, the joint return should
show all of your income and all of your spouse's income for
2022. Print "Filing as surviving spouse" in the area where you
sign the return. If someone else is the personal representative,
he or she must also sign the return.

If you are not an Arizona resident but are stationed in Arizona,
the following applies to you:
• You are not subject to Arizona income tax on your
military pay.
• You must report any other income you earn in Arizona.
Use Arizona Form 140NR, Nonresident Personal Income
Tax Return, to report this income.
For more information, see the department’s publication,
Pub 704, Taxpayers in the Military.

Are Any Other Returns Required?

Determining Residency Status

You may also have to file a fiduciary income tax return (Form
141AZ). For details about filing a fiduciary income tax return,
call the department at (602) 255-3381.

If you are not sure if you are an Arizona resident for state
income tax purposes, we may be able to help. See the
department’s procedure, ITP 92-1, Procedure for Determining
Residency.

Claiming a Refund for a Deceased Taxpayer
If you are claiming a refund for a deceased taxpayer, you
must complete Arizona Form 131, Claim for Refund on
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Arizona Form 140A
Behalf of Deceased Taxpayer. Place the completed Form 131
on top of the front of the return.

delivery services designated by the Internal Revenue Service
(IRS) to meet the “timely mailing as timely filed” rule. For
more information, see “Mailing Your Return” at the end of
these instructions.

What Are the Filing Dates and Penalties?

Late Filing Penalty

NOTE: If the due date for an income tax or related payment
falls on a weekend and/or legal holiday, the filing or payment
is considered timely if filed or paid on the next business day
and that business day is a day other than Saturday, Sunday or
a legal holiday.

If you file late, we will charge you a late filing penalty. This
penalty is 4½% (.045) of the tax required to be shown on the
return for each month or fraction of a month the return is late.
This penalty cannot exceed 25% (.25) of the tax found to be
remaining due.

When Should You File?

Late Payment Penalty

Your 2022 calendar year tax return is due no later than
midnight, April 15, 2023. File your return as soon as you can
after January 1, 2023, but no later than April 15, 2023.
Because April 15, 2023 falls on a weekend and April 17,
2023 falls on a federal holiday, you have until Tuesday,
April 18, 2023 to timely file your 2022 tax return.

If you pay your tax late, we will charge you a late payment
penalty. This penalty is ½ of 1% (.005) of the amount shown
as tax for each month or fraction of a month for which the
failure continues. We charge this penalty from the original
due date of the return until the date you pay the tax. This
penalty cannot exceed a total of 10% (.10) of the unpaid tax.

What if You Cannot File on Time?

Extension Underpayment Penalty

You may request an automatic 6-month extension if you know
you will not be able to file on time. If you request an extension
to file your 2022 calendar year tax return, your due date is
October 15, 2023. Because October 15, 2023 falls on a
weekend, you have until Monday, October 16, 2023 to
timely file your 2022 tax return.

If you file your return under an extension, you must pay 90%
(.90) of the tax shown on your return by the return's original
due date. If you do not pay this amount, we may charge you a
penalty. This penalty is ½ of 1% (.005) of the tax not paid for
each 30-day period or a fraction of a 30-day period. We
charge this penalty from the original due date of the return
until the date you pay the tax. This penalty cannot exceed
25% (.25) of the unpaid tax. If we charge you the extension
underpayment penalty, we will not charge you the late
payment penalty under Arizona Revised Statutes (A.R.S.) §
42-1125(D).

NOTE: An extension does not extend the time to pay your
income tax. See the instructions for Arizona Form 204.

To get a filing extension, you can either
•

•

Apply for a state extension. To apply for a state
extension, file Arizona Form 204 by April 18, 2023. See
Form 204 for details. You do not have to include a copy
of the extension with your return when you file, but make
sure that you check box 82F (above your name) on page 1
of the return. If you must make a payment, use Arizona
Form 204, or visit www.AZTaxes.gov to make an
electronic payment.

NOTE: If you are subject to two or more of the above
penalties, the total cannot exceed 25%.

Interest
We charge interest on any tax not paid by the due date. We
will charge you interest even if you have an extension. If you
have an extension, we will charge you interest from the
original due date until the date you pay the tax. The Arizona
interest rate is the same as the federal rate.

Use your federal extension (federal Form 4868). File
your Arizona return by the same due date. You do not
have to include a copy of your federal extension with your
return, but make sure that you check box 82F (above your
name) on page 1 of the return.

When Should You Amend a Return?
If you need to make changes to your return after you have
filed, do not file a new return using Form 140A. You must
file Arizona Form 140X, Individual Amended Income Tax
Return. File your amended return after your original return
has processed. Generally, you have four years to amend a
return to claim a refund.

When Should You File if You Are a Nonresident
Alien?
As a Nonresident Alien, do not file Form 140A. Use Form
140NR, Nonresident Personal Income Tax Return, to report your
Arizona sourced income. File Form 140NR-SBI if you elect to
report your Arizona sourced small business income on the Small
Business Income Tax Return. See the instructions for Form
140NR for your filing due dates.

If you amend your federal return for any year, you must also
file a Form 140X for that year.
If the IRS makes a change to your federal taxable income for
any year, you must report that change to Arizona. You must
file Form 140X within 90 days of the final determination of
the IRS. You may use one of the following two options to
report this change.

What if You File or Pay Late?
If you file or pay late, we will charge you interest and
penalties on the amount you owe. If the U.S. Post Office
postmarks your 2022 calendar year return by April 18, 2023,
your return will not be late. You may also use certain private
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Arizona Form 140A
Option 1
You may file a Form 140X for that year. If you choose this
option, you must amend your Arizona return within 90 days of
the final determination of the IRS. Include a complete copy of
the federal notice with your Form 140X.
Option 2
You may file a copy of the final federal notice with the
department within 90 days of the final determination of the
IRS. If you choose this option, you must include a statement
in which you must:
1. Request that the department recompute your tax.
2. Indicate if you agree or disagree with the federal notice.

Use your current home address. The department will mail
your refund or correspond with you at that address. For a
deceased taxpayer, see page 2 of these instructions.

Foreign Addresses
If you have a foreign address, enter the information in the
following order: city, province or state, and country. Follow
the country’s practice for entering the postal code. Do not
abbreviate the country name.

Last Name(s) Used in Last 4 Prior Years
If the last name that you or your spouse are using on this
return is not the same as the last name you or your spouse
used on returns filed in the last 4 years, enter any other last
name(s) that you or your spouse used when filing your
return during the last 4 years.

If you do not agree with the federal notice, you must also
include any documents that show why you do not agree.
If you choose Option 2, mail the federal notice and any other
documents to:
Individual Income Audit
Arizona Department of Revenue
PO Box 29084
Phoenix, AZ 85038-9084

Identification Numbers for Paid Preparers

If you pay someone else to prepare your return, that person
must also include an identification number where requested.
A paid preparer may use any of the following:
• his or her PTIN;
• his or her SSN; or
• the EIN for the business.
A paid preparer who fails to include the proper identification
number may also be subject to a penalty.

Line-by-Line Instructions
Tips for Preparing Your Return
•
•
•

•
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•

Make sure that you write your Social Security Number
(SSN) on your return.
Complete your return using black ink.
You must round dollar amounts to the nearest whole
dollar. If 50 cents or more, round up to the next dollar; if
less than 50 cents, round down. Do not enter cents.
If you are mailing your return, see page 14 for assembly
order.
You must complete your federal return before you can
start your Arizona return.
Make sure you include your daytime telephone number.

Determining Your Filing Status
The filing status that you use on your Arizona return may be
different from that used on your federal return.
Use this section to determine your filing status. Check the
correct box (4 through 7) on the front of Form 140A.
If you qualify as married for federal purposes, you qualify as
married for Arizona purposes and must file using the status of
either married filing joint or married filing separate.
If you are single you must file as single or if qualified you
may file as head of household (see the instructions for box 5).

Entering Your Name, Address, and SSN

Box 4 - Married Filing Joint Return

Lines 1, 2, and 3

If you are married and filing a joint return, check box 4.

Enter your name, address, and SSN in the space provided. If
you are filing a joint return, enter your SSNs in the same order
as your names. If your name appears first on the return, make
sure your SSN is the first number listed.

You may file a joint return if you were married as of
December 31, 2022. It does not matter whether or not you
were living with your spouse. You may file a joint return,
even if you and your spouse filed separate federal returns.

If you are married filing separately, enter your name and SSN
on the first line 1. Enter your spouse’s name and SSN on the
second line 1. If you are a nonresident of the United States or
a resident alien who does not have an SSN, use the individual
taxpayer identification number (ITIN) the IRS issued to you.

You may file a joint return if your spouse died during 2022
and you did not remarry in 2022. See page 2 of these
instructions for details.
Form 140A is for full year residents only. You may not file a
joint Arizona income tax return on Form 140A if any of the
following apply:
• Your spouse is a nonresident alien (citizen of and living in
another country).
• Your spouse is a resident of another state.
• Your spouse is a part-year Arizona resident.

NOTE: Make sure your SSN is correct. If you are filing a
joint return, also make sure you list your SSNs in the same
order every year.
Make sure that you enter your SSN on your return. Make sure
that all SSNs are clear and correct. You may be subject to a
penalty if you fail to include your SSN. It will take longer to
process your return if SSNs are missing, incorrect, or unclear.

If filing a joint return with your nonresident spouse, you must
file a joint return using Arizona Form 140NR. See Form
140NR instructions.
4

10

Arizona Form 140A
If filing a joint return with your part-year resident spouse,
you must file a joint return using Arizona Form 140PY. See
Form 140PY instructions.

Both of you cannot claim the same dependent on both returns.
For more information, see the department’s ruling, ITR 93-18,
Income Reporting Requirements for Married Arizona
Residents Who File Separate Arizona Individual Income Tax
Returns, and ITR 93-19, Deductions, Exemptions, and Credits
for Married Taxpayers Who File Separate Arizona Individual
Income Tax Returns.

NOTE: For more information, see the department’s ruling,
ITR 14-1, Filing a Joint Tax Return When a Resident Spouse
is Married to a Part-Year Resident or Nonresident.

Box 4a - Injured Spouse Protection of Joint
Overpayment

NOTE: In some cases, you may treat community income as
separate income. For more information, see the department’s
ruling, ITR 93-22, When Community Income May Be Treated
as Separate Income.

Check box 4a only if you and your spouse are filing a joint
return and you or your spouse qualify as an injured spouse and
are requesting protection from application of any joint
overpayment against the other spouse’s delinquencies or debts
for back child support, court fees, and fees to counties, cities
or educational institutions. The taxpayer (spouse) requesting
injured spouse protection must have Arizona income with
taxes withheld and reported on their own Form W-2 or
Form 1099.

If one spouse is a resident and the other spouse is not, other
special rules may apply when filing a separate return. For
more information, see the department’s ruling, ITR 93-20,
Income Reporting Requirements of Resident and Nonresident
Spouses Who File Separate Arizona Individual Income Tax
Returns; and publication, Pub. 200, Income Tax Issues
Affecting Married and Divorced Taxpayers.

NOTE: You cannot use Form 203 to request protection from
offset for past-due federal taxes. You must contact the IRS.

Box 7 - Single Return
If you are filing as single, check box 7.

You must complete Arizona Form 203, Request for Injured
Spouse Protection from Application of Joint Overpayment
Against Spouse’s Delinquencies and Debts, and include that
form with your tax return, when filed. For more information,
see the instructions for Form 203.

Use this filing status if you were single on December 31, 2022.
You are single if any of the following apply to you:
• You have never been married.
• You are legally separated under a decree of divorce or of
separate maintenance.
• You were widowed before January 1, 2022, and you did
not remarry in 2022, and you do not qualify to file as a
qualifying widow or widower with dependent children on
your federal return.

Box 5 - Head of Household Return
If you are filing as a head of household, check box 5. Enter the
name of the qualifying child or dependent in the space provided.
You may file as head of household on your Arizona return,
only if one of the following applies:
• You qualify to file as head of household on your federal
return.
• You qualify to file as a qualifying widow or widower on
your federal return.

NOTE: If you got divorced during the year, see the
department’s Individual Income Tax Ruling, ITR 14-2,
Reporting Income, Deductions, Exemptions, and Withholding
for Divorced Individuals for the Year of Divorce; and
publication, Pub. 200, Income Tax Issues Affecting Married
and Divorced Taxpayers, for help completing your return.

Box 6 - Married Filing Separate Return
If you are filing a separate return, check box 6 and enter your
spouse's name and SSN on the second line 1.

Exemptions - Boxes 8, 9, and 11a

If you were married as of December 31, 2022, you may choose
to file a separate return. You may file a separate return, even
if you and your spouse filed a joint federal return.

Enter the number of exemptions you are claiming in boxes 8,
9, and 11a. Do not put a check mark or “X”. You may lose
the exemption if you put a checkmark or “X” in these boxes.

Arizona is a community property state. If you file a separate
return, you must figure how much income to report using
community property laws. Under these laws, a separate return
must reflect one-half of the community income from all
sources plus any separate income.

Box 8 - Age 65 or Over
NOTE: If a taxpayer’s 65th birthday was January 1, 2023
(born 1/1/1958), that person is considered to be age 65 at the
end of 2022 for federal income tax purposes and likewise for
Arizona income tax purposes.

When you file separate returns, you must account for
community deductions and credits on the same basis as
community income. Both you and your spouse must either
itemize or not itemize. If one of you itemizes, you both must
itemize. If one of you takes a standard deduction, you both
must take a standard deduction. One of you may not claim a
standard deduction while the other itemizes.
If you and your spouse support a dependent child from community
income, either you or your spouse may claim the dependent.

•

If you are single or filing as head of household, enter "1"
in box 8 if you were 65 or older in 2022 and not claimed
as a dependent by another taxpayer.

•

If you are married filing a joint return, enter "1" in box 8
if you were 65 or older and not claimed as a dependent by
another taxpayer or your spouse was 65 or older in 2022
and not claimed as a dependent by another taxpayer.

5

11

Arizona Form 140A

•

Enter "2" in box 8 if both you and your spouse were 65 or
older in 2022 and neither of you are claimed as a
dependent by another taxpayer.

•

Your parent, grandparent, or great-grandparent, etc.

•

If you are married and filing a separate return, enter "1" in
box 8 if you were 65 or older and not claimed by another
taxpayer. You cannot take an exemption for your spouse.
Your spouse, if 65 or older and not claimed by another
taxpayer, may take this exemption on his/her own
separate return.

If married filing a joint return, your spouse’s parent,
grandparent, or great-grandparent, etc.

You may claim this exemption if all of the following apply:
1.

The parent, grandparent, or great-grandparent was 65
years old or older during 2022.

2.

The parent, grandparent, or great-grandparent lived in
your principal residence for the entire taxable year.

Box 9 - Blind
If you or your spouse were partially blind as of
December 31, 2022, you must get a statement certified by your
eye doctor or registered optometrist that either:
•

You cannot see better than 20/200 in your better eye with
glasses or contact lenses or

•

Your field of vision is 20 degrees or less.

3.

If your eye condition is not likely to improve beyond the
conditions listed above, you can get a statement certified by
your eye doctor or registered optometrist to that effect instead.
You must keep the statement for your records.
•

If you are single or filing as head of household, enter "1"
in box 9 if you are totally or partially blind.

•

If you are married filing a joint return, enter "1" in box 9
if you or your spouse is totally or partially blind.
Enter "2" in box 9 if both you and your spouse are totally or
partially blind, and your spouse meets the above criteria.

•

4.

If you are married and filing a separate return, you may
take an exemption for yourself if you are totally or
partially blind. You may only claim an exemption for
your spouse if your spouse is (1) totally or partially blind,
(2) has no Arizona adjusted gross income for the calendar
year, and (3) is not the dependent of another taxpayer.

To help you determine if you paid more than one-half of
your parent or grandparent’s support during the taxable
year, it is recommended that you review the department’s
procedure, ITP 14-1, Procedure for Determining Support
for Purposes of the Parents and Grandparents Exemption
Allowed under A.R.S. § 43-1023(C) and complete the
worksheet. Keep the worksheet for your records.
The parent or grandparent required assistance with
activities of daily living.
The term “activities of daily living” means two or more of
the listed categories which include both basic activities of
daily living and instrumental activities of daily living.
The categories of activities of daily living are: dressing,
eating, ambulating, toileting, medicating and hygiene,
shopping, housekeeping, managing personal finances,
basic communication, food-preparation and transportation.

Enter "1" in box 9 if you are totally or partially blind or
your spouse is totally or partially blind and your spouse
meets the above criteria.

For more information regarding what the term “activities of
daily living” means when determining an Arizona resident
taxpayer’s eligibility for this exemption, see the department’s
ruling, ITR 14-3, "Activities of Daily Living" for the Purpose
of the Exemption Allowed Under A.R.S. § 43-1023(C).

Enter “2” in box 9 if you are totally or partially blind and
your spouse is totally or partially blind and your spouse
meets the above criteria.

Box 11a - Qualifying Parents and Grandparents

To help you determine if your parent or grandparent required
assistance with activities of daily living to meet this
requirement, it is recommended that you review the
department’s procedure, ITP 14-2, Procedure for Determining
Whether a Parent or Grandparent Requires Assistance with
Activities of Daily Living for Purposes of the Exemption
Allowed under A.R.S. § 43-1023(C) and complete the
checklist. Keep the checklist for your records.

NOTE: If a person who is a qualifying parent or grandparent
also qualifies as your dependent, you may include that person
as a dependent in box 10b, or you may claim that person as a
qualifying parent or grandparent in box 11a. You may not
include the same person in both box 10b and box 11a.
You must complete the qualifying parent and grandparent
section (lines 11b through 11d) on page 1 (and Part 2 on page
3, if more space is needed) before you can total your
exemptions for qualifying parents and grandparents. Be sure
to check the box on page 1 indicating you are completing
page 3.

Lines 11b through 11d
For each qualifying parent and grandparent, enter the
following information:
a)
b)
c)
d)

A qualifying parent or grandparent may be any one of the
following:
6

12

If your parent or grandparent died during the taxable year,
this requirement will still be met if he or she lived with
you for the entire part of the year in which he or she was
alive. Temporary absences by the parent or grandparent
for special circumstances, such as a hospital stay or care
in a hospice facility, count as time lived in the taxpayer’s
principle residence.
You paid more than one-half of the support and
maintenance costs of the parent or grandparent during the
taxable year.

first and last name;
SSN;
relationship to taxpayer;
the number of months this person lived in your home;

Arizona Form 140A
e)
f)

check this box if the person is age 65 or over; and
check this box if the person died in 2022.

For more information, see the department’s ruling, ITR 05-2,
Will Arizona Allow a Dependent Exemption When a
Taxpayer Does Not Claim Federal Exemption in Order to
Claim the Education Credit?

You may lose the exemption for qualifying parents and
grandparents if you do not furnish this information. Enter
the total number of qualifying parents/grandparents in box
11a.

You may lose the dependent tax credit if you do not
furnish this information. Enter the total number of
dependents in box 10a or 10b.

Dependents - Boxes 10a and 10b

Totaling Your Income

Boxes 10a and 10b

Line 12 - Federal Adjusted Gross Income

Boxes 10a and 10b identify the number of your qualifying
dependents who are either under the age of 17 (box 10a) or
age 17 and over (box 10b). This information is used to
compute the allowable Dependent Tax Credit. Include only
those dependents in box 10a or 10b that you are using to
compute the allowable Dependent Tax credit claimed on
line 21.

You must complete your federal return before you enter an
amount on line 12. You must complete a 2022 federal return
to figure your federal adjusted gross income. You must
complete a federal return even if you do not have to file a
federal return.
Arizona uses federal adjusted gross income as a starting point
to determine Arizona taxable income. Your federal adjusted
gross income is your Arizona gross income.

NOTE: If a person who is a qualifying parent or grandparent
also qualifies as your dependent, you may include that person
as a dependent in box 10b, or you may claim that person as a
qualifying parent or grandparent in box 11a. You may not
include the same person in both box 10b and box 11a.
Lines 10c through 10e

NOTE: Be sure to use your federal adjusted gross income
and not your federal taxable income.

Exemptions – Lines 13 through 16
Line 13 - Age 65 or Over

You must complete the dependent information section (lines
10c through 10e) on page 1 (and Part 1 on page 3, if more
space is needed) for each person counted in either box 10a or
10b. Be sure to check the box on page 1 indicating you are
completing page 3.

Multiply the number you entered in box 8 by $2,100.
Line 14 - Blind
Multiply the number you entered in box 9 by $1,500.
Line 15 - Other Exemptions

You may claim only those individuals who qualify as your
dependent for federal purposes.
For each qualifying
individual, enter the following information:
a) first and last name;
b) SSN;
c) relationship to taxpayer;
d) the number of months this person lived in your home;

NOTE: If you take an Other Exemption for an individual on
line 15, you cannot take an exemption for this individual as a
qualifying parent/grandparent on line 16 or claim this
individual for the dependent tax credit on line 21. In this case,
do not include this individual as a dependent in Box 10b.
You must complete page 3, Part 3, to compute your allowable
Other Exemptions on line 15. Be sure to enter the number of
individuals listed in Part 3 in the box, 15E, on line 15.
You may take an exemption in the amount of $2,300 for
each of the following individuals.

Temporary absences: Your child or dependent is
considered to have lived with you during periods of time
when temporarily absent due to special circumstances
such as illness, education, business, or vacation. Your
child is also considered to have lived with you during any
required hospital stay following birth, as long as the child
would have lived with you during that time but for the
hospitalization.
e)

•

1. In 2022, you paid more than one-fourth of the cost of
keeping this person in an Arizona nursing care
institution, an Arizona residential care institution, or
an Arizona assisted living facility. Your cost must be
more than $800.

- check box 1 (for box 10a) if this person is under the age
of 17 or
- check box 2 (for box 10b) if this person is age 17 or
over; and

f)

A person who is age 65 or over (related to you or not) that
does not qualify as your dependent on your federal return,
but one of the following applies:

2. In 2022, you paid more than $800 for either Arizona
home health care or other medical costs for the
person.

check the box if you did not claim this person on your
federal return due to educational credits.

NOTE: If you did not claim a dependent who is a student on
your federal return in order to allow the student to claim a
federal education credit on the student’s federal return, you
may still claim the dependent on your Arizona return.

If both 1 and 2 apply to the same person, you are limited
to only one exemption of $2,300 for that person.

7

13

Arizona Form 140A
Line 16 - Qualifying Parents and Grandparents

(a)

NOTE: If you take an exemption for an individual as a
qualifying parent/grandparent on line 16 you cannot take an
Other Exemption for the same individual on line 15 or claim
this individual for the dependent tax credit on line 21. In this
case, do not include this individual as a dependent in Box 10b.
Line 17 - Arizona Adjusted Gross Income
Subtract lines 13, 14, 15, and 16 from line 12. If less than
zero, enter “0”.

Figuring Your Tax

Single
Married filing joint
Married filing separate
Head of Household

If your filing status is single, married filing
separate, or head of household; is your
federal adjusted gross income on page 1,
line 12 more than $200,000?
If your filing status is married filing joint, is
your federal adjusted gross income on
page 1, line 12 more than $400,000?

•

Subtract line 18 from line 17 and enter the difference. If less
than zero, enter “0”. Use this amount to find your tax using
the Optional Tax Tables.
STOP! You must file a Form 140 if your Arizona taxable
income is $50,000 or more.

•

Line 20 - Tax Amount
Enter the tax from the Optional Tax Tables.
Line 21 – Dependent Tax Credit

.00

$

.00

$

.00

Yes

No

Yes

No

If you answered “No”, you are not required to reduce the
amount of credit computed in Table I.
Enter the amount From Table I, line 3 on page 1, line 21.
If you answered “Yes”, you are required to reduce the
amount of credit computed in Table I.
Complete Table III or Table IV.
Table III
(continued on page 9)

2022 Adjusted Dependent Tax Credit

For filing status: single, married filing separate, or
head of household
1. Enter your federal adjusted gross income
from page 1, line 12……………………. $
.00

NOTE: If you claim an individual for the dependent tax
credit on line 21, you cannot take an exemption for the same
individual as a qualifying parent/grandparent on line 16 or as
an Other Exemption on line 15.

2. Federal adjusted gross income limit……
3. Subtract line 2 from line 1. Enter the
difference……………………………….
If the difference is greater than $19,000,
STOP. You cannot claim the dependent
tax credit.
4. Enter amount from Table I, line 3,
column (d)……………………………..
5. Based on the amount on line 3, enter
the number from Table V. For example:
if line 3 is $1,500, enter .90…….........
6. Multiply line 4 by line 5. Enter the
result. Also, enter the result on page 1,
line 21………………………………….

Taxpayers may claim a nonrefundable Dependent Tax Credit
for certain qualifying dependents.
For the purpose of the dependent tax credit, “dependent”
means an individual that qualifies as a dependent for federal
purposes.
The tax credit is equal to:
• $100 for each qualifying dependent who is under 17 years
of age at the end of the taxable year.
$25 for each qualifying dependent who is at least 17 years
of at age at the end of the taxable year.

The allowable credit is reduced for single, head of household,
and married taxpayers filing separate returns whose federal
adjusted gross income (page 1, line 12) is more than $200,000;
and for married taxpayers filing a joint return whose federal
adjusted gross income is more than $400,000.
Complete the following tables to compute your allowable
Dependent Tax Credit.
8

14

$

Table II

Your standard
deduction is:
$12,950
$25,900
$12,950
$19,400

Line 19 - Arizona Taxable Income

•

(d)
Multiply column
(b) by column (c)

All taxpayers go to Table II.

Line 18 - Standard Deduction

•
•
•
•

(c)
Credit
amount

1. Enter number of
dependents from
page 1, box 10a….
$ 100
2. Enter number of
dependents from
page 1, box 10b….
$ 25
3. Credit amount before adjustment. Add
lines 1 and 2. Enter total in column (d).

Multiply the number you entered in box 11a by $10,000.

If your filing status is:

Table I

(b)

$

200,000.00

$

.00

$

.00

$

.00

Arizona Form 140A
Table IV
2022 Adjusted Dependent Tax Credit

•

For filing status: married filing joint
1. Enter your federal adjusted gross income
.00
from page 1, line 12……………………. $
$
400,000.00
2. Federal adjusted gross income limit…....
3. Subtract line 2 from line 1. Enter the
difference……………………………….
If the difference is greater than $19,000,
STOP. You cannot claim the dependent
$
.00
tax credit.
4. Enter amount from Table I, line 3,
$
.00
column (d)………
5. Based on the amount on line 3, enter
the number from Table V. For example:
if line 3 is $1,500, enter .90…….........
6. Multiply line 4 by line 5. Enter the
result. Also, enter the result on page 1,
$
.00
line 21…………………………………..

•
•

If the amount entered in Step 1 is equal to or less than the
maximum income allowed for the number of dependents you
are claiming on Form 140A, page 1, boxes 10a and 10b, you
qualify to claim this credit. To figure your credit, complete
Step 4.
Table I
Married Filing Joint
Column (a)

Table V
If the amount on
line 3 from Table
III or Table IV is:
$ 1 – 1,000
$ 1,001 – 2,000
$ 2,001 – 3,000
$ 3,001 – 4,000
$ 4,001 – 5,000
$ 5,001 – 6,000
$ 6,001 – 7,000
$ 7,001 – 8,000
$ 8,001 – 9,000
$ 9,001 – 10,000

Enter on
line 5

.95
.90
.85
.80
.75
.70
.65
.60
.55
.50

If the amount on
line 3 from Table
III or Table IV is:
$ 10,001 – 11,000
$ 11,001 – 12,000
$ 12,001 – 13,000
$ 13,001 – 14,000
$ 14,001 – 15,000
$ 15,001 – 16,000
$ 16,001 – 17,000
$ 17,001 – 18,000
$ 18,001 – 19,000
$ 19,001 and over

Number of dependents you are
claiming on Form 140A, page 1, boxes
10a and 10b, and claiming as a qualified
parent/grandparent in box 11a, provided
that person(s) qualifies as a dependent for
federal purposes.
• 0 or 1
• 2
• 3
• 4 or more

Enter on
line 5

.45
.40
.35
.30
.25
.20
.15
.10
.05
.00

Column (b)
Maximum
Income

$20,000
$23,600
$27,300
$31,000

Table II
Head of Household

Line 22 - Family Income Tax Credit

Column (a)

E-file software will let you know if you are
eligible and will figure the credit for you.

Number of dependents you are
claiming on Form 140A, page 1, boxes
10a and 10b, and claiming as a
qualified parent/grandparent in box
11a, provided that person(s) qualifies
as a dependent for federal purposes.
• 0 or 1
• 2
• 3
• 4
• 5 or more

NOTE: The family income tax credit will only reduce your
tax and cannot be refunded.
You may take this credit if your income does not exceed the
maximum income allowed for your filing status. You may
qualify for this credit even if your parents can claim you as a
dependent on their income tax return.
• Complete Steps 1, 2, and 3 to see if you qualify for this credit.
• If you qualify to take this credit, complete Worksheet II in
Step 4.

Column (b)
Maximum
Income

$20,000
$20,135
$23,800
$25,200
$26,575

Table III
Single or Married Filing Separate

Step 1

Enter the amount from Form 140A, page
1, line 12.

Step 3

Look at the column (a) labeled "number of dependents"
and find the number of dependents you are claiming on
Form 140A, page 1, boxes 10a and 10b, and claiming as a
qualified parent/grandparent in box 11a, provided that
person(s) qualifies as a dependent for federal purposes
Find the maximum income [in column (b)] for the number
of dependents you are claiming.
Compare that income [the amount in column (b)] with the
income listed in Step 1.

Column (a)

$

Number of dependents you are
claiming on Form 140A, page 1, boxes
10a and 10b, and claiming as a qualified
parent/grandparent in box 11a, provided
that person(s) qualifies as a dependent for
federal purposes.
• 0 or more

Step 2

Look at the following tables. Find your filing status.
• Use Table I if married filing a joint return.
• Use Table II if head of household.
• Use Table III if single or married filing a separate return.

Column (b)
Maximum
Income

$10,000

9

15

Arizona Form 140A

Step 4

•

If you qualify to claim the credit, complete Worksheet II.

NOTE: If you are filing a joint return with your spouse and
your spouse was sentenced for at least 60 days during 2022 to
a county, state, or federal prison, you may claim the Excise
Tax Credit if you otherwise qualify to claim the credit, but you
cannot claim the credit for your spouse. If your spouse has a
valid SSN, but you do not, neither you nor your spouse can
claim this credit.

Worksheet II
You must complete Steps 1 through 3 before you
complete this Worksheet.
1. Enter the number of dependents you
entered on Form 140A, page 1, boxes
10a and 10b, and claiming as a
qualified parent/grandparent in box
11a, provided that person(s) qualifies as
a dependent for federal purposes.

For complete information on how incarceration affects this
credit, see the department’s publication, Pub. 709, Excise Tax
Credit - How Does Incarceration Affect Eligibility?

2. If you checked filing status 4, enter the
number 2. If you checked filing status 5,
6, or 7, enter the number 1.
3. Add lines 1 and 2. Enter the total.
4. Multiply the number on line 3 by $40.
Enter the result.
5. If you checked filing status 4 or 5, enter
$240 here. If you checked filing status 6
or 7, enter $120 here.
6. Enter the lesser of line 4 or line 5. Also,
enter this amount on Form 140A, page 1,
line 22.

$

.00

$

.00

$

.00

If you are married filing a joint return, you may also claim a
credit for your spouse if your spouse has either a valid SSN or
an ITIN issued by the IRS.
If you also claim a credit for qualifying children, your
qualifying children must have either a valid SSN or an ITIN
issued by the IRS. To figure your credit, complete the
following worksheet.
NOTE: Do not complete the following worksheet if you are
claiming the property tax credit on Arizona Form 140PTC.
Use Form 140PTC to figure both the credit for increased
excise taxes and the property tax credit.
If you are claiming both the credit for increased excise taxes
and the property tax credit, enter the increased excise tax
credit from Form 140PTC, page 1, line 17, on line 26 and
enter the property tax credit from Form 140PTC, page 1,
line 15, on line 27.

Line 23 - Balance of Tax
Subtract lines 21 and 22 from line 20. Enter the difference. If
less than zero, enter “0”.

Totaling Payments and Credits

Credit for Increased Excise Taxes Worksheet

Line 24 – 2022 Arizona Income Tax Withheld
Enter the 2022 Arizona income tax withheld as shown on the
Form(s) W-2 from your employer. Include the Form(s) W-2
after the last page of your return only if the form shows
Arizona income tax withholding

If you checked filing status 4 or 5, is the
amount on Form 140A, line 12 $25,000
or less?

Check one
Yes
No

If you checked filing status 6 or 7, is the
amount on Form 140A, line 12 $12,500
or less?

NOTE: You should receive your Form(s) W-2 no later than
January 31. If you did not receive a Form W-2 or you think
your Form W-2 is wrong, contact your employer.

If you checked no, STOP. You do not qualify for this credit.
If you checked yes, complete the worksheet on page 11.
1. Enter the number of dependents you
entered on Form 140A, boxes 10a and
10b, and claiming as a qualified
parent/grandparent in box 11a, provided
that person(s) qualifies as a dependent
for federal purposes. Exclude any
dependent that is not an Arizona
resident.
2. If you checked filing status 4, enter the
number 2 here. If you checked filing
status 5, 6, or 7, enter the number 1 here.

Line 25 - 2022 Arizona Extension Payment (Form 204)
Use this line to report the payment you sent with your 2022
extension request (Arizona Form 204) or the electronic
extension payment you made using www.AZTaxes.gov.
Line 26 - Increased Excise Tax Credit
You may claim this credit if you meet all of the following:
• You must have an SSN that is valid for employment.
• You meet the income threshold for your filing status.
• If you are married filing a joint return or a head of
household, you may claim this credit if the amount on
Form 140A, line 12, is $25,000 or less.
• If you are single or married filing a separate return, you
may claim this credit if the amount on Form 140A, line 12, is
$12,500 or less.
• You are not claimed as a dependent by any other
taxpayer.

3. Add lines 1 and 2. Enter the total………..
4. Multiply the amount on line 3 by $25.
Enter the result………………………… $
5. Maximum credit………………………. $ 100
6. Enter the smaller of line 4 or line 5 here
and also on Form 140A, page 1, line 26... $
10

16

You were not sentenced for at least 60 days of 2022 to a
county, state, or federal prison.

00
00

	
	

	
	
	

140A

FOR CALENDAR YEAR

Resident Personal Income Tax Return (Short Form)

STOP! If your Arizona taxable income is $50,000 or more, you must use Arizona Form 140.

Check box 82F if filing
82F
Your First Name and Middle Initial

2022

under extension
Last Name

Spouse’s First Name and Middle Initial (if box 4 or 6 checked)

Last Name

1
Current Home Address - number and street, rural route

Apt. No.

State

ZIP Code

Spouse’s Social Security No.

Daytime Phone (with area code)
94

2
City, Town or Post Office

Your Social Security Number

Enter
your
SSN(s).

1

Last Names Used in Last Four Prior Year(s) (if different)

3

97

EXEMPTIONS FILING STATUS

DO NOT STAPLE ANY ITEMS TO THE RETURN.
	
	

Arizona Form

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:

Age 65 or over (you and/or spouse) If completing lines 8, 9, and 11a, also complete lines 13,
14, and 16. For lines 10a and 10b, also complete line 21.
80 RCVD
81 PM
Blind (you and/or spouse)
Dependents: Under age of 17.
10b
Dependents: Age 17 and over.
Qualifying parents and grandparents
(Box 10a and 10b): Dependent Information. See instructions. For more space, check the box  and complete page 3.
(Do not list yourself or spouse.)

Dependents
Qualifying Parentsand
Grandparents

Exemptions
Balance of Tax

Total Payments and
or
Overpay Refundable Credit

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.

(a)
FIRST AND LAST NAME

Place any required
federal and AZ schedules or other documents after Form 140A. 
Tax Due

REVENUE USE ONLY. DO NOT MARK IN THIS AREA.

(b)

SOCIAL SECURITY NO.

(c)

(d)

RELATIONSHIP NO. OF MONTHS
LIVED IN YOUR
HOME IN 2022

(e)

(f)

included in:

this person on your
federal return due to
educational credits

Dependent Age  if you did not claim
1

2

(Box 10a ) (Box 10b)

10c
10d
10e
	

 
 
 

(Box 11a): Qualifying parents and grandparents. See instructions. For more space, check the box  and complete page 3.
(a)
FIRST AND LAST NAME

(Do not list yourself or spouse.)

(b)

SOCIAL SECURITY NO.

(c)

(d)

RELATIONSHIP NO. OF MONTHS
LIVED IN YOUR
HOME IN 2022

11b
11c
11d
	12
	13
	14
	15
	16
	17
	18
	19
	20
	21
	22
	23
	24
	25
	26
	27
	28
	29
	30

(e)

 if

ADOR 10414 (22)	

PLEASE BE SURE TO SIGN ON PAGE 2 OF THIS RETURN.

AZ Form 140A (2022)

(f)

 if

age 65 or over

died in 2022









Federal adjusted gross income (from your federal return)....................................................................................
Age 65 or over: Multiply the number in box 8 by $2,100.....................................................................................................
Blind: Multiply the number in box 9 by $1,500.....................................................................................................................
Other Exemptions: See instructions. ......15E
Multiply the number in box 15E by $2,300.....................................
Qualifying parents and grandparents: Multiply the number in box 11a by $10,000.............................................................
Arizona adjusted gross income: Subtract lines 13, 14, 15, and 16 from line 12. If less than zero, enter “0”..........................
Standard deduction: If you checked filing status box 4 enter $25,900; box 5 enter $19,400; or box 6 or 7 enter $12,950............
Arizona taxable income: Subtract line 18 from line 17. If less than zero, enter “0”...............................................................
Amount of tax from Optional Tax Tables.......................................................................................................................
Dependent Tax Credit. See instruction........................................................................................................................
Family income tax credit (from the worksheet - see instructions)........................................................................................
Balance of tax: Subtract lines 21 and 22 from line 20. If less than zero, enter “0”................................................................
Arizona income tax withheld during 2022.....................................................................................................................
2022 Arizona extension payment (Form 204)..............................................................................................................
Increased Excise Tax Credit (from the worksheet - see instructions)..................................................................................
Property Tax Credit from Form 140PTC.......................................................................................................................
Total payments and refundable credits: Add lines 24 through 27 and enter the total.....................................................
TAX DUE: If line 23 is greater than line 28, subtract line 28 from line 23, and enter amount of tax due. Skip line 30....