140X: 140X - Individual Amended Income Return Form (2025)

Who files this form

Use the 2025 Arizona Form 140X to amend an Arizona individual income tax return filed on Form 140, 140A, 140EZ, 140NR or 140PY.

The form lets you report changes to your original return or most recent amended return and explain the reason for each change. It includes filing options for residents, nonresidents and part-year residents.

What you'll need

Have these records and details available:

• Your original return or most recent amended return, to enter the amounts previously reported.
• Your federal return, for federal adjusted gross income.
• Your Social Security number and your spouse’s name and Social Security number if filing jointly or separately.
• Payment and overpayment information from your original return and any later adjustments or payments.

Include these pages and documents when they apply:

• Required federal and Arizona schedules or other documents. Place them after Form 140X.
• Page 4, the charitable contributions worksheet, if claiming an increased standard deduction for charitable contributions.
• Page 5, if reporting dependents, qualifying parents or grandparents, or other exemptions.
• The applicable additions or subtractions schedules if making adjustments that increase or decrease Arizona gross income.

How to file

1. Enter your identifying information and select both your filing status and residency status.
2. Complete the applicable income, deduction, credit and payment lines.
3. Complete page 2, Parts 1(A), 1(B), 2 and 3, to report changes and explain each change. For changed items, show the original amount, the amount added or subtracted, and the corrected amount.
4. Sign and date the return. A paid preparer must also sign and date it and provide their street address, preparer tax identification number and phone number.
5. Include the required pages and supporting documents, then mail the return to the appropriate address below.

If you are sending a payment:

Arizona Department of Revenue

PO Box 52016

Phoenix, AZ 85072-2016

Include the payment with Form 140X. Make your check payable to Arizona Department of Revenue. Write your Social Security number, “Form 140X” and the tax year on the payment.

If you expect a refund, owe no tax, or owe tax but are not sending a payment:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Common mistakes

• Stapling items to the return. The form says not to staple any items. Place required supporting documents after Form 140X.
• Leaving required exemption details blank. Complete page 5 when reporting dependents, qualifying parents or grandparents, or other exemptions. Missing information may cause those claims to be denied.
• Listing yourself or your spouse as a dependent. The form specifically says not to do this.
• Omitting the charitable contributions worksheet. If you claim the increased standard deduction, include completed page 4. Without it, your standard deduction will not be increased. Also check boxes 34S and 35C.
• Not reducing charitable contributions for Arizona tax credits. The worksheet requires you to subtract contributions made in 2025 for which you claim an Arizona tax credit on the 2025 return or claimed one on the 2024 return.
• Forgetting signatures and dates. Sign and date the return, and have any paid preparer do the same.

Questions people ask

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

Yes. Line 51 lets you apply part or all of the overpayment on line 50 to 2026 estimated tax. Enter “0” if you are not applying any amount.

Can I request direct deposit of my refund?

The form includes a direct deposit section for your routing number and account number. Select checking or savings. Check box 52A if the deposit will ultimately be placed in a foreign account.

What if my address has changed?

Check box 58a if the address on your amended return differs from the address on your original or latest return. Complete Part 3 with your current address.

What if the amendment results from a net operating loss?

Check box 54 and enter the year the loss was incurred.

Official sources

• https://azdor.gov/forms