Arizona's 2025 individual income tax filing instructions are provided through several forms and supporting documents issued by the Arizona Department of Revenue. The primary form for full-year residents is Arizona Form 140, Resident Personal Income Tax Return. Part-year residents generally file Form 140PY, and nonresidents generally file Form 140NR. Arizona uses federal adjusted gross income (AGI) as the starting point for calculating Arizona taxable income, with certain Arizona additions, subtractions, deductions, exemptions, and credits.
Nonrefundable Individual Tax Credits
Arizona offers several nonrefundable individual income tax credits that may reduce a taxpayer's Arizona income tax liability to zero but generally cannot produce a refund. Many of these credits are summarized on Arizona Form 301, Nonrefundable Individual Tax Credits and Recapture. Taxpayers claiming applicable credits must complete the required credit forms and include Form 301 when required by the instructions.
Charitable Contributions Credit
Individuals may claim a nonrefundable credit for qualifying cash contributions made to Qualifying Charitable Organizations (QCOs). To claim this credit, taxpayers must complete Arizona Form 321. The organization must be certified by the Arizona Department of Revenue as a Qualifying Charitable Organization for the tax year in which the contribution is made.
School Tuition Organization (STO) Credit
Arizona provides individual income tax credits for qualifying cash contributions made to certified School Tuition Organizations (STOs). Taxpayers generally use Arizona Form 323 to claim the original STO credit and Arizona Form 348 to claim the additional STO credit for contributions that qualify under Arizona law. Unused credit amounts may be carried forward as permitted by statute.
Important Notes
- All Arizona tax forms require the taxpayer's name and taxpayer identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), when applicable.
- Taxpayers should include all required schedules, statements, and supporting forms when filing their Arizona return.
- For forms, instructions, publications, rulings, and other tax information, visit the Arizona Department of Revenue website.
- Income tax rulings, procedures, and publications are available through the Arizona Department of Revenue's legal and publications resources.
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Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex tax situations, consult a CPA or tax attorney.