140: Resident Personal Income Tax Form (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 140 is the 2024 Resident Personal Income Tax Return. It reports income, Arizona income adjustments, exemptions, deductions, credits and tax payments to calculate your tax due or overpayment.
What you'll need
Have your federal return available. Form 140 asks for your federal adjusted gross income.
Gather the information and documents that apply to your return:
- Your Social Security number and your spouse’s name and Social Security number if filing jointly or separately.
- Names, Social Security numbers, relationships, and months lived in your home in 2024 for listed dependents and qualifying parents or grandparents.
- Amounts for 2024 Arizona income tax withheld, estimated tax payments, and any extension payment made with Form 204.
- Applicable forms used to report amounts on Form 140, such as Form 140-SBI, Form 301, or Form 140PTC.
- The completed page 3 worksheet if claiming an increased standard deduction for charitable contributions.
- Page 4 if listing additional dependents, additional qualifying parents or grandparents, or claiming Other Exemptions.
- Page 5 or page 6 if reporting other additions to or subtractions from Arizona gross income.
- Your routing and account numbers if requesting direct deposit of a refund.
How to file
Sign and date your return in the signature area. Place any required federal and Arizona schedules or other documents after Form 140. Do not staple any items to the return.
If sending a payment with your return, make the check payable to Arizona Department of Revenue, write your Social Security number on the payment, and include it with Form 140. Mail to:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
If expecting a refund, owing no tax, or owing tax but not sending a payment, mail to:
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
Common mistakes
- Do not mark the area labeled “REVENUE USE ONLY.”
- Enter numbers, not check marks, where the form asks for the number of exemptions or dependents claimed.
- Do not list yourself or your spouse in the dependent, qualifying parent or grandparent, or Other Exemptions lists.
- Do not staple items to the return.
- If claiming an increased standard deduction for charitable contributions, include the completed page 3 worksheet. Without it, your standard deduction will not be increased. Check boxes 43S and 44C; the form warns that missing box 44C may cause the increase to be denied.
- On that worksheet, reduce contributions by 2024 contributions for which you claim an Arizona tax credit on your 2024 return or claimed one on your 2023 return.
- If you have more than three qualifying dependents, complete page 4, Part 1, and the worksheet referenced in the instructions to calculate the Dependent Tax Credit.
Questions people ask
How is the tax on line 46 calculated?
Multiply the Arizona taxable income on line 45 by 2.5% (.025).
Can I request direct deposit of my refund?
Yes. The form provides spaces for your routing and account numbers and a choice of checking or savings. Check box 79A if the deposit will ultimately be placed in a foreign account.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 62 lets you enter the amount of your overpayment from line 61 to apply to 2025 estimated tax.
What should I mark if I am filing under an extension?
Check box 82F. Enter any 2024 Arizona extension payment made with Form 204 on line 55.