Arizona State Tax Return

Arizona's Official Website http://azdor.gov/
Refund Status Hotline1-877-542-2281
General Information1-602-255-3381
Arizona

Arizona Individual Income Tax Provisions

When it comes to individual state income tax, each state that assesses tax on their residents can adopt their own system. States can use either a joint system, a combined system, or a combination of the two in order to determine income amounts to be taxed. Arizona falls under the first system, a joint filing system where the incomes of both spouses are joined together and taxed as a single amount. Arizona joins 34 other states who use this system to tax their residents.

The base for taxation in Arizona starts with federal adjusted gross income. However there are some difference between what income is taxed at the state level versus the federal level.

Exemptions

Some types of income are exempt from inclusion in the tax base as follows:

  • Interest from U.S. Government bonds
  • Retirement income from public, civil service, and military duty is exempt up to $2,500
  • Social Security benefits
  • Income from Active Duty Military service including Reserves and National Guard members

There are a few differences from the federal law, though most of Arizona income follows a very similar structure. Two major differences are that up to $5,000 in Arizona lottery winnings are excluded from the tax base, and long term gains acquired after 12/31/11 are subject to a 10% exclusion.

Deductions

The standard deduction for Arizona is based on filing status. Those who file Single/Married filing Single can take a standard deduction of $4,945 while Married, filing Jointly or Head of Household is entitled to $9,883.

The major differences between federal deductions and Arizona State are:

  • Medical expenses aren't reduced based on AGI
  • Contributions claimed for charity credit cannot be deducted
  • Gambling losses must be adjusted to reflect the exclusion for lottery winnings.

2023 Arizona Tax Rates

If taxable income more than - but not over - the tax is:
$0 $10,000 2.59% of the amount over $0
$10,000 $25,000 $259 plus 2.88% of the amount over $10,000
$25,000 $50,000 $691 plus 3.36% of the amount over $25,000
$50,000 $150,000 $1,531 plus 4.24% of the amount over $50,000
$150,000 - $5,771 plus 4.54% of the amount over $150,000
If taxable income more than - but not over - the tax is:
$0 $20,000 2.59% of the amount over $0
$20,000 $50,000 $518 plus 2.88% of the amount over $20,000
$50,000 $100,000 $1,382 plus 3.36% of the amount over $50,000
$100,000 $300,000 $3,062 plus 4.24% of the amount over $100,000
$300,000 - $11,542 plus 4.54% of the amount over $300,000
If taxable income more than - but not over - the tax is:
$0 $10,000 2.59% of the amount over $0
$10,000 $25,000 $259 plus 2.88% of the amount over $10,000
$25,000 $50,000 $691 plus 3.36% of the amount over $25,000
$50,000 $150,000 $1,531 plus 4.24% of the amount over $50,000
$150,000 - $5,771 plus 4.54% of the amount over $150,000
If taxable income more than - but not over - the tax is:
$0 $20,000 2.59% of the amount over $0
$20,000 $50,000 $518 plus 2.88% of the amount over $20,000
$50,000 $100,000 $1,382 plus 3.36% of the amount over $50,000
$100,000 $300,000 $3,062 plus 4.24% of the amount over $100,000
$300,000 - $11,542 plus 4.54% of the amount over $300,000

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Arizona state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.


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Preparation Preparation of a state tax return for Arizona is available for $29.95.
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Filing Deadline 4/18/2023
AZ Counties AZ Cities
ApacheAlpine, Chambers, Chinle, Concho, Dennehotso, Eagar, Fort Defiance, Ganado, Greer, Houck, Lukachukai, Lupton, Many Farms, McNary, Nazlini, Nutrioso, Petrified Forest N, Red Valley, Rock Point, Round Rock, Saint Johns, Saint Michaels, Sanders, Sawmill, Springerville, Teec Nos Pos, Tsaile, Vernon, Window Rock
CochiseBenson, Bisbee, Bowie, Cochise, Douglas, Dragoon, Elfrida, Fort Huachuca, Hereford, Huachuca City, McNeal, Naco, Pearce, Pirtleville, Pomerene, Saint David, San Simon, Sierra Vista, Tombstone, Willcox
CoconinoBellemont, Cameron, Flagstaff, Forest Lakes, Fredonia, Grand Canyon, Gray Mountain, Happy Jack, Kaibito, Leupp, Marble Canyon, Mormon Lake, Munds Park, North Rim, Page, Parks, Sedona, Supai, Tonalea, Tuba City, Williams
GilaClaypool, Globe, Hayden, Miami, Payson, Peridot, Pine, Roosevelt, San Carlos, Tonto Basin, Winkelman, Young
GrahamBylas, Central, Eden, Fort Thomas, Pima, Safford, Solomon, Thatcher
GreenleeBlue, Clifton, Duncan, Morenci
La PazBouse, Cibola, Ehrenberg, Parker, Poston, Quartzsite, Salome, Wenden
MaricopaAguila, Arlington, Avondale, Buckeye, Carefree, Cashion, Cave Creek, Chandler, Chandler Heights, El Mirage, Fort McDowell, Fountain Hills, Gila Bend, Gilbert, Glendale, Goodyear, Higley, Laveen, Litchfield Park, Luke AFB, Mesa, Morristown, New River, Palo Verde, Paradise Valley, Peoria, Phoenix, Queen Creek, Rio Verde, Scottsdale, Sun City, Sun City West, Surprise, Tacna, Tempe, Tolleson, Tonopah, Tortilla Flat, Waddell, Wickenburg, Wittmann, Youngtown
MohaveBullhead City, Chloride, Colorado City, Dolan Springs, Fort Mohave, Golden Valley, Hackberry, Hualapai, Kingman, Lake Havasu City, Littlefield, Meadview, Mohave Valley, Oatman, Peach Springs, Temple Bar Marina, Topock, Valentine, Wikieup, Willow Beach, Yucca
NavajoBlue Gap, Cibecue, Clay Springs, Fort Apache, Heber, Holbrook, Hotevilla, Indian Wells, Joseph City, Kayenta, Keams Canyon, Kykotsmovi Village, Lakeside, Overgaard, Pinedale, Pinetop, Pinon, Polacca, Second Mesa, Shonto, Show Low, Snowflake, Sun Valley, Taylor, White Mountain Lak, Whiteriver, Winslow, Woodruff
PimaAjo, Arivaca, Catalina, Cortaro, Green Valley, Lukeville, Marana, Mount Lemmon, Rillito, Sahuarita, Sasabe, Sells, Topawa, Tucson, Vail
PinalApache Junction, Arizona City, Bapchule, Casa Grande, Coolidge, Eloy, Florence, Kearny, Mammoth, Maricopa, Oracle, Picacho, Red Rock, Sacaton, San Manuel, Stanfield, Superior, Valley Farms
Santa CruzAmado, Elgin, Nogales, Patagonia, Rio Rico, Sonoita, Tubac, Tumacacori
YavapaiAsh Fork, Bagdad, Black Canyon City, Camp Verde, Chino Valley, Clarkdale, Congress, Cornville, Cottonwood, Crown King, Dewey, Humboldt, Iron Springs, Jerome, Kirkland, Lake Montezuma, Mayer, Paulden, Prescott, Prescott Valley, Rimrock, Sedona, Seligman, Skull Valley, Yarnell
YumaDateland, Gadsden, Roll, San Luis, Somerton, Wellton, Yuma