140NR: Personal Income Tax Form (2025)

Who files this form

Form 140NR is Arizona’s Nonresident Personal Income Tax Return for tax year 2025. Its residency-status choices are nonresident, nonresident active military, and composite return.

The supplied form does not state the income thresholds or other rules that determine whether you must file.

What you'll need

Have your 2025 federal return available to complete the federal-income column. The form also asks for Arizona-source income amounts and your 2025 Arizona withholding, estimated payments, and extension payment.

Depending on your entries, include:

• Required federal and Arizona schedules or other documents, placed after Form 140NR.
• Your own schedules for other income on line 22 and other federal adjustments on line 24.
• The completed page 3 worksheet if you claim an increased standard deduction for charitable contributions.
• Page 4 if you list additional dependents or claim other exemptions on line 49.
• Page 5 for other additions to Arizona gross income, or page 6 for other subtractions.

For dependents, the form asks for names, Social Security numbers, relationships, months lived in your home during 2025, and age categories.

How to file

Complete the applicable lines and schedules, then sign and date the return. Place required supporting documents after Form 140NR. Do not staple any items to the return.

If sending a payment, include it with Form 140NR and mail to:

Arizona Department of Revenue

PO Box 52016

Phoenix, AZ 85072-2016

Make your check payable to Arizona Department of Revenue and write your Social Security number and 140NR on the payment.

If expecting a refund, owing no tax, or owing tax without sending a payment, mail to:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Check box 82F if filing under extension. The supplied text does not provide e-file instructions.

Common mistakes

• Using check marks instead of exemption counts. Enter the number claimed in the exemption boxes, not a check mark.
• Listing yourself or your spouse as a dependent. The dependent tables specifically say not to do this.
• Missing the charitable-contribution worksheet. If you claim the increased standard deduction, include page 3. Without it, your standard deduction will not be increased. Also check boxes 53S and 54C; missing box 54C may result in denial of the increase.
• Not reducing charitable contributions for Arizona credits. The worksheet requires you to subtract contributions made in 2025 for which you claim an Arizona credit on your 2025 return or claimed one on your 2024 return.
• Skipping the extra dependent calculation. If you have more than three qualifying dependents, the form says to complete page 4, Part 1, and the worksheet in the instructions to calculate the dependent tax credit.
• Stapling attachments. The form says not to staple any items to the return.

Questions people ask

How do I calculate my Arizona income ratio?

Divide Arizona gross income on line 26 by federal adjusted gross income on line 25. Enter the result on line 27, capped at 1.000.

What tax rate does the 2025 form use?

Line 56 tells you to multiply Arizona taxable income on line 55 by 2.5% (.025).

Can I apply an overpayment to next year’s estimated tax?

Yes. Line 69 lets you enter the amount of your overpayment to apply to 2026 estimated tax.

Can I request direct deposit of my refund?

The form provides spaces for your routing and account numbers and a choice of checking or savings. Check box 86A if the deposit will ultimately be placed in a foreign account; the form refers you to the instructions for that situation.

Official sources

• https://azdor.gov/forms