140ET: Credit for Increased Excise Taxes (2025)

Who files this form

Form 140ET is a way to claim Arizona’s credit for increased excise taxes. For tax year 2025, you may use it only if all of these are true:

• You have a Social Security Number (SSN) valid for employment.
• You are not required to file a 2025 income tax return and do not qualify for the 2025 property tax credit on Form 140PTC.
• You were an Arizona resident during 2025.
• No other taxpayer claims you as a dependent for 2025.
• You were not sentenced for at least 60 days of 2025 to a county, state, or federal prison.
• Your federal adjusted gross income is within the limit for your filing status:
• Single or married filing separately: $12,500 or less.
• Married filing jointly or head of household: $25,000 or less.

Do not file Form 140ET if you are filing a 2025 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 a joint or married filing separate claim.
• Your filing status and federal adjusted gross income to check eligibility.
• The qualifying child’s or dependent’s name if filing as head of household.
• Each listed dependent’s first and last name and SSN or ITIN.
• Your bank routing number, account number, and account type if requesting direct deposit.
• Your signature, date, and occupation. The form also has spaces for your spouse’s signature, date, and occupation.

For an amended claim, line 15 requires the amount from line 5 of the worksheet on page 4 of the instructions. That worksheet is not included in the supplied text.

How to file

1. Read “Who Can File Form 140ET” and complete the eligibility certification on line 8. If you check “No,” stop and do not file the form.
2. Enter your personal information and select your filing status.
3. List your dependents. A married joint claim may list up to two dependents; all other claims may list up to three.
4. On line 10, enter the number of listed dependents. On line 11, enter 2 for a married joint claim or 1 for any other filing status. Add these amounts on line 12, multiply by $25 on line 13, and enter the smaller of that result or $100 on line 14.
5. Complete the direct deposit information if requesting it. Check box 14A if the deposit will ultimately be placed in a foreign account.
6. For your first 2025 claim, skip lines 15 through 17 and go to the signature box. For an amended 2025 claim, check box 95 and complete lines 15 through 17.
7. Sign and mail the claim to:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

If the amended claim shows an amount to pay, make your check payable to Arizona Department of Revenue, write your SSN on the payment, and include it with Form 140ET. Do not staple any items to the claim.

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.
• Filing after answering “No” on line 8. The form says to stop and not file Form 140ET.
• Filing jointly with an incarcerated spouse. If your spouse was sentenced for at least 60 days during 2025 to a county, state, or federal prison, you must file a married filing separate claim if you qualify. You cannot claim a credit for that spouse.
• Completing the amended-claim lines on a first claim. For a first 2025 claim, go directly to the signature box instead of completing lines 15 through 17.
• Stapling items or marking the revenue-use area. The form specifically says not to do either.

Questions people ask

How much is the credit?

The form calculates $25 times the total on line 12, up to a maximum of $100. Line 12 includes your listed dependents plus 2 for a married joint claim or 1 for other filing statuses.

Can I claim this credit on another Arizona form?

Yes. If you file Form 140, 140A, 140EZ, 140PY, or 140PTC, the form says you may claim the credit there instead of filing Form 140ET.

What if my spouse was sentenced to prison during 2025?

If your spouse was sentenced for at least 60 days during 2025 to a county, state, or federal prison, your spouse cannot take the credit. You cannot file jointly with that spouse or claim a credit for them. If you otherwise qualify, you must file a married filing separate claim. 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 provides spaces for a routing number and account number, with checking or savings options. Check box 14A if the deposit will ultimately be placed in a foreign account; the form directs you to the instructions for that situation.

Official sources

• https://azdor.gov/forms