Arizona Flag Picture

Arizona Tax Resources

Governor: Jan Brewer
Income Tax Revenue (2007): $12,396,587,000.00
Arizona Population 6,353,421

Free State e-Filing Picture

Free E-Filing for Arizona with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of Arizona. Arizona is a sponsor of the Free File program therefore Arizona's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

Arizona Mailing Address

Wondering where to mail your Arizona taxes? Here's the address:

If you are sending a payment with this return, mail it to:
Arizona Department of
R evenue, PO Box 52016, Phoenix AZ 85072-2016

If you are expecting a refund, or owe no tax, or owe tax but are not sending a payment:
Arizona Department of Revenue, PO Box 52138, Phoenix
AZ 85072-2138



Arizona Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Arizona.

Arizona Residents

Arizona residents are defined as having a permanent home (domicile) in Arizona. Arizona residents may leave temporarily and still be residents. The income Arizona residents are taxed on is the same amount that you are to report on for your federal return.

For more information on filing an Arizona resident return see Form-140 Instructions (attached below). Use Form-140, to complete your return.

Related Tax Forms

  • Form 140 - Resident Personal Income Tax Form (The Long Form)

Arizona Residents who lived in Arizona for part of the year

You are a part-year resident of Arizona if you moved into or out of Arizona during the year. Part-year residents must pay tax on all income earned during the part of the year you were an Arizona resident and tax on any income from an Arizona source for the part of the year that you weren’t a resident of Arizona.

To avoid dual taxation if you are taxed by another state for income earned in that state use From-309 (attached below) to receive a credit for taxes paid to another state.

For more information on filing an Arizona resident return see Form-140PY Instructions (attached below). Use Form-140PY (attached below) to complete your return.

Related Tax Forms

Arizona Residents who work in another state

Arizona residents are defined as having a permanent home (domicile) in Arizona. If you are an Arizona resident you are subject to tax on all income weather that income was earned from Arizona or from another state. The income Arizona residents are taxed on is the same amount that you are report on for your federal return.

To avoid dual taxation if you are taxed by another state for income earned in that state use From-309 (attached below) to receive a credit for taxes paid to another state.

For more information on filing an Arizona resident return see Form-140 Instructions (attached below). Use Form-140 (attached below), to complete your return.

Related Tax Forms

  • Arizona Form-309 - Credit for Taxes Paid to Another State or Country
  • Form 140 - Resident Personal Income Tax Form (The Long Form)

Nonresidents who work in Arizona

If you are a nonresident who made income from Arizona sources that exceeds the table on page 1 of Form-140NR instructions you will need to file an Arizona return for that income. If you had income withheld and need it release you will need to file a return also.

To avoid dual taxation if you are taxed by your state of residency contact your state of residency to obtain more information about tax credits allowed your state that state for income earned in that other states. In a few cases you maybe able to obtain an Arizona credit by using use From-309 (attached below).

Related Tax Forms

Nonresidents who sold property in Arizona

Arizona tax is based upon your federal return so if the sale of property is excluded from your federal return gross income it will be excluded from your Arizona return and not taxed. However if it is included on your federal return gross income it will be included in your Arizona gross income and taxed.

Arizona Tax Forms


Relevant Links