140EZ: Resident Personal Income Tax (EZ Form) (2025)

Who files this form

Form 140EZ is Arizona’s Resident Personal Income Tax Return (EZ Form) for calendar year 2025. It lists filing status choices for single and married filing jointly.

The form says you must use Arizona Form 140 instead if:

• Your Arizona taxable income on line 8 is $50,000 or more.
• You are claiming estimated payments.
• You are taking a subtraction for active duty military pay, pension income from the uniformed services of the United States, or wages earned on Indian reservations.

The form does not state who is required to file an Arizona income tax return.

What you'll need

Have the following information available to complete the form:

• Your federal return, for the federal adjusted gross income entered on line 6.
• Your Social Security number and, if filing jointly, your spouse’s name and Social Security number.
• Your Arizona income tax withheld during 2025.
• Any 2025 Arizona extension payment made using Form 204.
• Your bank routing number, account number, and account type if requesting direct deposit.

The form refers to worksheets on pages 5 and 6 of the instructions for the family income tax credit and increased excise tax credit. Those instructions were not provided here.

Place any required federal and Arizona schedules or other documents after Form 140EZ. Do not staple them to the return.

How to file

Complete your identifying information, check one filing status box, and sign and date the return. The form also includes a spouse’s signature line for a joint return. Check box 82F if filing under an extension.

If sending a payment with the return, mail Form 140EZ and the payment to:

Arizona Department of Revenue

PO Box 52016

Phoenix, AZ 85072-2016

Make your check payable to Arizona Department of Revenue and include your Social Security number on the payment.

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 use Form 140EZ if one of the form’s “STOP” conditions requires you to use Form 140 instead.
• Do not staple items to the return. Place required schedules and other documents after Form 140EZ.
• Do not mark the area labeled “Revenue Use Only.”
• Remember to enter your Social Security number, and your spouse’s if filing jointly.
• Sign the return where indicated.
• Check box 17A if your direct deposit will ultimately be placed in a foreign account. The form directs you to the instructions for details.
• If sending a payment, include your Social Security number on it and mail it with Form 140EZ to the payment address.

Questions people ask

What standard deduction is printed on the 2025 form?

For married filing jointly, box 4, line 7 lists $31,500. For single, box 5, it lists $15,750. Surviving spouses are directed to the instructions for the amount to enter.

How do I calculate Arizona taxable income and tax?

Subtract line 7 from line 6 and enter the result on line 8. If the result is below zero, enter 0. Multiply line 8 by 2.5% (.025) to calculate the tax on line 9. If line 8 is $50,000 or more, the form says you must use Form 140 instead.

Can I claim estimated payments on Form 140EZ?

No. The form says to use Form 140 if you are claiming estimated payments. Form 140EZ does have a separate line for a 2025 Arizona extension payment made using Form 204.

Can I have my refund directly deposited?

The form provides a direct deposit option. Select checking or savings and enter your routing and account numbers. Check box 17A if the deposit will ultimately be placed in a foreign account; the form refers you to the instructions.

Where do I find the credit worksheets?

The form points to page 5 of the instructions for the family income tax credit worksheet and page 6 for the increased excise tax credit worksheet. Those instructions were not provided here.

Official sources

• https://azdor.gov/forms