140PY: Part-Year Resident Personal Income Tax Form (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 140PY is the 2025 personal income tax return for part-year residents. It reports federal and Arizona income, adjustments, deductions, credits and tax payments to calculate tax due or an overpayment.
Who files this form
Arizona Form 140PY is the 2025 personal income tax return for part-year residents. It includes residency-status boxes for active military members and other part-year residents.
The form asks for your dates of Arizona residency and any other states where you were a resident. The supplied text does not state income thresholds or other rules for determining whether you must file.
What you'll need
Have the information and documents that apply to your return:
- Your 2025 federal return and applicable federal Schedules C, D, and E. Form 140PY asks for federal amounts and Arizona-only amounts separately.
- Your Social Security number, your spouse’s information if filing jointly or separately, and your Arizona residency dates.
- Names, Social Security numbers, relationships, and months lived in your home for dependents and qualifying parents or grandparents you list.
- Your own schedules for other income on line 22 and other federal adjustments on line 24.
- Applicable Arizona forms used for amounts or credits claimed, such as Form 140PY-SBI or Form 301.
Include these Form 140PY pages when applicable:
- Page 3: The completed worksheet if claiming the standard deduction increase for charitable contributions.
- Page 4: Additional dependents, additional qualifying parents or grandparents, or other exemptions claimed on line 48.
- Pages 5 and 6: The applicable schedules for other additions to or subtractions from Arizona gross income.
How to file
Complete and sign the return. Place required federal and Arizona schedules and other documents after Form 140PY. Do not staple anything to the return.
If you are sending a payment, include it with the return 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 on the payment.
If you expect a refund, owe no tax, or owe tax but are not sending a payment, mail to:
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
If filing under extension, check box 82F.
Common mistakes
- Stapling documents to the return: The form says not to staple any items. Put required schedules and documents after Form 140PY.
- Using check marks for exemption counts: Enter the number claimed where requested, not a check mark.
- Listing yourself or your spouse as a dependent or other listed exemption: The information tables specifically say not to do this.
- Leaving out the charitable-contributions worksheet: If you claim the standard deduction increase but do not include the completed page 3 worksheet, your standard deduction will not be increased. Also check boxes 53S and 54C. The form warns that 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 tax 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 you must complete page 4, Part 1, and the worksheet in the instructions to compute the dependent tax credit.
Questions people ask
How is the Arizona income ratio calculated?
Divide Arizona gross income on line 26 by federal adjusted gross income on line 25. Enter the result on line 27, but not more than 1.000.
Can I claim a charitable-contribution increase if I take the standard deduction?
Yes. The page 3 worksheet calculates an increase of 34% of eligible contributions after the required reduction for contributions used for Arizona tax credits. Part-year residents may include contributions incurred and paid while Arizona residents, plus gifts from Arizona sources incurred and paid while nonresidents. Complete and include the worksheet and check boxes 53S and 54C.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 71 lets you apply part or all of the overpayment on line 70 to your 2026 estimated tax.
Can I receive my refund by direct deposit?
The form provides direct-deposit fields for your routing and account numbers. Select checking or savings. Check box 88A if the deposit will ultimately be placed in a foreign account.