140ET: 140ET -Credit for Increased Excise Taxes (2024)

Who files this form

Form 140ET is used to claim Arizona’s credit for increased excise taxes. You may use it for 2024 only if all of these are true:

• You have a Social Security Number (SSN) valid for employment.
• You are not required to file a 2024 income tax return and do not qualify for the 2024 property tax credit on Form 140PTC.
• You were an Arizona resident during 2024.
• No other taxpayer claims you as a dependent for 2024.
• You were not sentenced to a county, state, or federal prison for at least 60 days of 2024.
• Your federal adjusted gross income is no more than $12,500 if single or married filing separately, or $25,000 if married filing jointly or head of household.

Do not file Form 140ET if you are filing Form 140, 140A, 140EZ, 140PY, or 140PTC. You may claim the credit on that form instead.

What you'll need

Have the information requested on the form ready:

• Your name, SSN, current home address, and daytime phone number.
• Your spouse’s name and SSN if filing jointly or separately as married.
• The name of your qualifying child or dependent if filing as head of household.
• Names and SSNs or ITINs for dependents you list.
• Your federal adjusted gross income, to check eligibility.
• Your bank routing number, account number, and account type if requesting direct deposit.

For an amended claim, line 15 requires the amount from line 5 of the worksheet on page 4 of the instructions.

How to file

1. Enter your personal information and check your filing status.
2. Read “Who Can File Form 140ET?” and complete the eligibility certification on line 8. If you check “No,” do not file the form.
3. List eligible dependents and complete lines 10 through 14 to calculate the credit.
4. If requesting direct deposit, enter your bank details and select checking or savings.
5. For your first 2024 claim, skip lines 15 through 17 and go to the signature box. For an amended 2024 claim, check box 95 and complete lines 15 through 17.
6. Complete the signature area and mail the claim to:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

If your amended claim shows an amount to pay on line 17, make your check payable to Arizona Department of Revenue, write your SSN on the payment, and include it with Form 140ET.

Common mistakes

• Using Form 140ET when filing another listed form. Do not use it if filing Form 140, 140A, 140EZ, 140PY, or 140PTC. Claim the credit on that form instead.
• Continuing after checking “No” on line 8. The form says to stop and not file Form 140ET.
• Filing jointly with an ineligible incarcerated spouse. If your spouse was sentenced to prison for at least 60 days during 2024, you must file separately if you qualify. You cannot claim a credit for that spouse.
• Listing too many dependents. A married joint claim may list up to two dependents. All other filing statuses may list up to three.
• Completing amended-claim lines on a first claim. For your first 2024 claim, skip lines 15 through 17 and go to the signature box.
• Missing the foreign-account checkbox. Check box 14A if your direct deposit will ultimately be placed in a foreign account.

Questions people ask

How much is the credit?

The form calculates $25 times the total on line 12, which includes listed dependents plus two for a married joint claim or one for other filing statuses. The credit on line 14 is limited to $100.

Can I use Form 140ET if I file an Arizona income tax return?

Do not use Form 140ET if you file a 2024 return on Form 140, 140A, 140EZ, or 140PY. You may claim the credit on that return using the worksheet in its instructions. If you file Form 140PTC, claim the credit there instead.

What if my spouse was sentenced to prison for at least 60 days during 2024?

Your spouse cannot take the credit. If you qualify, you must file a married filing separate claim and cannot claim a credit for your spouse. If your spouse has a valid SSN but you do not, neither of you can claim the credit.

Can I request direct deposit?

Yes. The form has spaces for your routing and account numbers and a checking or savings selection. Check box 14A if the deposit will ultimately be placed in a foreign account.

How do I amend a 2024 claim?

Check box 95 and complete lines 15 through 17. Line 15 uses the amount from line 5 of the worksheet on page 4 of the instructions. Lines 16 and 17 determine your additional refund or amount to pay.

Official sources

• https://azdor.gov/forms