140: Resident Personal Income Tax Form (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 140 is the 2025 Resident Personal Income Tax Return. It reports income, Arizona income adjustments, deductions, exemptions, credits and tax payments to calculate tax due or an overpayment.
What you'll need
Have your federal return available. Form 140 asks for your federal adjusted gross income and other amounts reported on that return.
You will also need information that applies to your return, such as:
- Your Social Security number and your spouse’s information if filing jointly or separately.
- Names, Social Security numbers, relationships, and months lived in your home for listed dependents and qualifying parents or grandparents.
- Your 2025 Arizona income tax withheld, estimated tax payments, and extension payment.
- Your bank routing and account numbers if requesting direct deposit.
Include these additional pages or forms when applicable:
- Page 3 if claiming the standard deduction increase for charitable contributions.
- Page 4 if listing additional dependents, additional qualifying parents or grandparents, or claiming Other Exemptions on line 40.
- Page 5 for Other Additions to Arizona Gross Income, and page 6 for Other Subtractions.
- Any required federal and Arizona schedules or other documents. The return also refers to forms such as 140-SBI, 301, and 140PTC for applicable amounts.
How to file
Complete and sign Form 140. Place any required federal and Arizona schedules or other documents after the form. Do not staple any items to the return.
If sending a payment, mail the return and payment to:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
Make your check payable to Arizona Department of Revenue, write your Social Security number on the payment, and include it with Form 140.
If expecting a refund, owing no tax, or owing tax but not sending a payment, mail the return 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, in the exemption count boxes.
- Do not list yourself or your spouse in the dependent, qualifying parent or grandparent, or Other Exemptions lists.
- Do not staple items to your return. Place required schedules and documents after Form 140.
- If claiming the charitable contribution increase to the standard deduction, include the completed page 3 worksheet. Without it, your standard deduction will not be increased. Check boxes 43S and 44C; the form warns that leaving 44C unchecked may cause the increase to be denied.
- Reduce the charitable contributions used for that worksheet by contributions made in 2025 for which you claim an Arizona tax credit on your 2025 or 2024 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
Can I request direct deposit of my refund?
Yes. The form provides spaces for your routing and account numbers and asks you to select checking or savings. Check box 79A if the deposit will ultimately be placed in a foreign account.
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 62 lets you apply an amount from your 2025 overpayment to 2026 estimated tax.
Can charitable contributions increase my standard deduction?
Yes. The form allows an increase equal to 34% of the eligible charitable contribution amount calculated on page 3. Complete and include that worksheet, check boxes 43S and 44C, and enter the result on line 44.
What should I mark if I am filing under an extension?
Check box 82F. Report your 2025 Arizona extension payment from Form 204 on line 55.