140PTC: Tax Refund (Credit) Claim Form (2025)

Who files this form

Form 140PTC is used to claim Arizona’s Property Tax Refund (Credit) for 2025. The form lists these qualifications:

• You were an Arizona resident for all of 2025.
• You paid property taxes on your home, paid rent, or paid a combination of both in 2025.
• This is the only Property Tax Refund being claimed in your household.
• You were age 65 or older in 2025, or you received Title 16 Supplemental Security Income (SSI) payments in 2025.

Your credit also depends on household income. The 2025 schedules show a zero credit for household income of $3,751 or more if you lived alone, or $5,501 or more if you lived with your spouse or another person.

When it's due

For tax year 2025, you must file Form 140PTC or Arizona Form 204 by April 15, 2026.

What you'll need

Have the following information and required attachments ready:

• Your Social Security number, date of birth, address, and daytime phone number. For a joint claim, provide your spouse’s name and Social Security number.
• Household income details for you, your spouse, and other persons for Part 1. If you report other income on line I, specify its source on a separate sheet.
• Proof of Title 16 SSI payments received in 2025, if you answer “Yes” to that qualification question.
• Proof of property taxes actually paid during 2025, if you owned your property.
• Form 201, if you rented.
• The name, Social Security number, and address of the taxpayer who claimed you as a dependent, if applicable.
• Dependent details requested in Part 2, if you complete that part.
• Your bank routing number, account number, and account type if requesting direct deposit.

How to file

1. Complete the identification fields and qualification questions on page 1.
2. Complete the household income schedule in Part 1 on page 2. Use Schedule 1 if you lived alone or Schedule 2 if you lived with your spouse or another person.
3. Complete the credit calculation on page 1. The property tax credit on line 15 is the smaller of line 11 or line 14.
4. Complete Part 2 for the increased excise tax credit only if the form allows you to do so, then finish the applicable total-credit lines.
5. For your first claim for 2025, stop after line 19 and go to the signature box on page 2. For an amended claim, check box 95 and complete lines 20 through 22.
6. Sign the claim and include the required supporting documents. Do not staple any items to the claim.

Mail to:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

If an amended claim shows an amount to pay on line 22, make your check payable to Arizona Department of Revenue, write your Social Security number on the payment, and include it with Form 140PTC.

Common mistakes

• Stapling attachments: The form says not to staple any items to the claim.
• Marking the reserved area: Do not mark the “Revenue Use Only” area.
• Choosing “Own” for a mobile home on rented space: The form says to check “Rent” if you own a mobile home but rent the space.
• Leaving out required proof: Include proof of SSI payments when applicable, proof of property taxes paid if you owned your property, and Form 201 if you rented.
• Completing Part 2 when someone claims you as a dependent: If you completed line 16, do not complete Part 2. Skip lines 17 and 18 and complete line 19.
• Overlooking the prison restriction: Do not complete Part 2 if you were sentenced to a county, state, or federal prison for at least 60 days of 2025. On a joint claim, you cannot claim the excise tax credit for a spouse who meets that restriction.
• Listing yourself or your spouse as a dependent: Part 2 specifically says not to do this.

Questions people ask

Can renters claim this credit?

Yes, the form includes renters who meet its qualifications. Renters must include Form 201 and enter the property taxes paid by their landlord on their portion of rents on line 13.

How much is the property tax credit?

The 2025 credit schedules range from $0 to $502, depending on household income and whether you lived alone or with others. Your property tax credit on line 15 is the smaller of the schedule amount on line 11 or total property taxes on line 14.

Do I include Social Security benefits in pension and annuity income?

No. Part 1, line E says not to include Social Security or railroad retirement benefits.

What if someone else claims me as a dependent?

Complete line 16 with that taxpayer’s name, Social Security number, and address. Do not complete Part 2, and skip lines 17 and 18 before completing line 19.

Can I request direct deposit?

Yes. The form has fields for your routing number and account number, with boxes for checking or savings. Check box 19A if the deposit will ultimately be placed in a foreign account.

Official sources

• https://azdor.gov/forms