How to File Arizona State Tax Return for Tax Year 2014: Step-by-Step Guide

Filing your Arizona state tax return for the 2014 tax year may initially seem overwhelming, especially if you are unsure which forms to use or what due dates apply. This step-by-step guide is designed to help residents understand how to file the Arizona tax return 2014 clearly and accurately, whether you are completing an original return, submitting an amended return, or simply reviewing past filings.

The process begins with determining if you must file based on your income, residency status, and available deductions or credits. Once you confirm you qualify to file, you will work through the required forms and instructions from the Arizona Department of Revenue. This guide explains the filing process in plain language so you can avoid common mistakes and stay on track with what is expected.

By following these instructions, you will understand how to complete your return, where to mail or e-file it, pay if you owe taxes, and check the refund status if you expect money back. The steps are broken down so anyone can follow them, even if they have no prior experience with tax preparation.

Overview of the 2014 Arizona State Tax Return

Filing requirements for the 2014 Arizona tax return were based on income thresholds and residency status. Residents were required to file if their gross income and Arizona adjusted gross income met the minimum levels the Department of Revenue set. Even if you did not have to file, you must submit a return to request a refund for any state tax withheld.

Who Must File

You were required to file an Arizona tax return if both of these conditions applied:

Gross income met the minimum threshold:
- Single: $5,500
- Married filing jointly: $11,000
- Married filing separately: $5,500
- Head of household: $5,500
Arizona adjusted gross income was at least $15,000

Key Changes in 2014

The 2014 tax year introduced adjustments that affected how taxpayers file and pay their state taxes. These included:

Federal conformity issues: Arizona had not yet adopted all federal tax law changes made after January 1, 2014. Taxpayers could wait, file assuming adoption, or file assuming no adoption.
New subtractions: 20% net long-term capital gain deduction, qualified small business investment gains, and bonus depreciation adjustments.
New and extended credits: Renewable energy investment credit and extended qualified small business investment credit.
Updated standard deductions: Adjusted for inflation, with $5,009 for single filers and $10,010 for married couples filing jointly.

Filing Deadlines

The 2014 Arizona tax return was due April 15, 2015. If that date fell on a weekend or legal holiday, the next business day served as the deadline. Extensions were available until October 15, 2015, but taxpayers had to pay at least 90% of taxes owed by the original due date to avoid penalties and interest.

Understanding Arizona Tax Forms for 2014

Arizona provided several forms in 2014 to match each taxpayer’s filing status and income level. Choosing the correct form was critical because using the wrong one could delay processing, affect your refund status, or cause your return to be rejected.

Main Resident Forms

Form 140EZ was designed for single taxpayers or married couples filing jointly who met very specific conditions. Both spouses had to be full-year residents under age 65, unmarried, and with less than $50,000 in taxable income. This form only claimed the family income tax credit or the increased excise tax credit.
Form 140A was used by full-year residents with taxable income under $50,000 who did not make adjustments to income, did not itemize deductions, and only claimed limited credits such as the family income tax credit, property tax credit, or excise tax credit.
Form 140 was the standard long form required for taxpayers with taxable income of $50,000 or more, those itemizing deductions, or those claiming additional tax credits. Active-duty military members were also required to use this form to subtract military pay.

Other Key Forms

Nonresidents and part-year residents used Form 140NR.
Form 204 allowed taxpayers to request additional time to file a return, though it did not extend the time to pay.
Form 140X was used to submit an amended return if changes were needed after filing the original.
Form 301 was required for taxpayers who needed to claim or recapture certain tax credits.
Schedule A was used when itemizing deductions, since Arizona required adjustments to the federal Schedule A amounts.

Step-by-Step Filing Instructions

Completing your Arizona tax return for 2014 required following a sequence of steps. Each step ensured that your information was accurate and that your return was filed on time.

Step 1: Gather Required Documents

Before starting your return, you needed to collect all relevant paperwork. This included W-2s from employers, 1099s for various types of income, unemployment statements, and your completed federal return. If you planned to itemize, you also needed records such as mortgage interest statements, property tax bills, charitable donation receipts, and medical expenses. Taxpayers claiming credits were required to keep documentation such as childcare receipts, education records, or renewable energy purchase receipts.

Step 2: Complete Your Federal Return First

The Arizona tax return started with your federal adjusted gross income. This meant the federal return had to be finished first, since Arizona’s calculation process was built directly from that number.

Step 3: Enter Personal Information

The state required accurate identification details, including your full name, address, and social security number. Married couples filing jointly had to use the same order for names and numbers each year. Arizona was a community property state, so couples filing separately needed to divide income and deductions evenly between spouses.

Step 4: Report Income and Adjustments

Once the federal adjusted gross income was entered, adjustments could be made for Arizona purposes. Subtractions included active duty military pay, net capital gains from qualified small business investments, and 20% of net long-term capital gains from assets acquired after December 31, 2011.

Step 5: Calculate Deductions and Exemptions

The standard deduction for 2014 was $5,009 for single filers and $10,010 for married couples filing jointly.
Each taxpayer could claim a personal exemption of $2,100 for themselves, a spouse, and any dependents.
Taxpayers who itemized had to use federal Schedule A amounts but adjust them according to Arizona law using Arizona Schedule A.

Step 6: Apply Tax Credits

Several credits allowed taxpayers to lower their liability. The income tax credit for families was available to households with income below certain thresholds. The increased excise tax credit was available to low-income households, with a maximum of $100 per household. Additional credits included those for renewable energy investments and small business investments.

Step 7: Determine Tax Due or Refund

The final step involved using the Arizona tax tables to calculate the tax based on taxable income and filing status. Errors in this step could delay your refund status or create unnecessary penalties, so careful review was essential.

Filing Options: Online vs. Paper

Arizona allowed residents to file the 2014 tax return electronically or by mail. Each option had benefits and drawbacks, and taxpayers were encouraged to choose the one that best suited their needs.

Electronic Filing

Electronic filing offered faster processing times, meaning refunds were issued more quickly than paper returns.
Taxpayers who filed online received immediate confirmation that the Department of Revenue accepted their return.
The option for direct deposit made receiving a refund more convenient and secure.
Built-in error checking reduced the likelihood of mistakes, such as incorrect social security numbers or math errors.
Many IRS-authorized e-file providers allowed taxpayers to file their federal and Arizona state returns simultaneously.

Paper Filing

Paper filing was an option for taxpayers who preferred to submit physical documents or were uncomfortable with electronic filing.
If a taxpayer was expecting a refund, owed no tax, or owed tax but was not sending payment, the return needed to be mailed to:
Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138.
If a taxpayer was sending a payment with the return, the documents had to be mailed to:
Arizona Department of Revenue, PO Box 52016, Phoenix, AZ 85072-2016.

Common Filing Mistakes

Some taxpayers used the wrong form for their income or filing status, which delayed processing.
Many failed to attach the W-2 forms required to verify income and withholding.
Errors in social security numbers were common and caused complications with the refund status.
Returns were often delayed because taxpayers forgot to sign, and in the case of joint returns, both spouses must sign.
Other errors included mailing to the wrong address or forgetting to include proper postage.

How to Make a Payment

If you owed tax on your 2014 Arizona return, the Department of Revenue offered several payment methods. Each method had its requirements to ensure your account was credited properly.

Payment by Check or Money Order

Taxpayers could pay by check or money order, which had to be made payable to the Arizona Department of Revenue.
The payment had to be issued in U.S. dollars and drawn on a U.S. financial institution to be accepted.
To prevent delays, taxpayers must write their Social Security number and the tax year clearly on the front of the check or money order.
When mailing a return with a payment, the return and the payment had to be sent to the designated payment address.

Electronic Payment Options

Taxpayers could pay electronically through AZTaxes.gov, the state’s official online payment portal.
Payments could be made directly from a checking or savings account using an electronic check, and this option did not include any processing fee.
Credit card payments were also accepted, including a third-party processing fee that varied depending on the amount paid.
Each electronic payment generated a confirmation number, which taxpayers were advised to save as proof that their payment was submitted.

Installment Agreements

Taxpayers who cannot pay the full amount due immediately can request an installment agreement by filing Arizona Form 140-IA.
This request had to be mailed separately from the return and could not be attached to the original filing.
Although installment agreements allowed taxpayers to pay in smaller monthly amounts, interest and penalties continued to accrue on any unpaid balance until the full amount was paid.

Tracking Your Refund or Balance Due

The Arizona Department of Revenue provided several ways for taxpayers to track their 2014 refund or confirm whether they still owed a balance.

Using the “Where’s My Refund?” Tool

Taxpayers could check their refund status by visiting AZTaxes.gov and selecting the “Where’s My Refund?” tool.
To use this service, taxpayers must provide their social security number, filing status, five-digit ZIP code, and the tax year.
The tool showed whether the return was still being processed, had been approved, or if additional action from the taxpayer was required.

Phone Inquiry Options

Taxpayers could also request a refund or account information by calling the Department of Revenue.
The contact number for Phoenix residents was (602) 255-3381, while taxpayers in area codes 520 and 928 could use the toll-free number (800) 352-4090.
Before information was provided, callers were required to have a copy of their return, their social security number, filing status, and ZIP code ready to confirm their identity.

Processing Times and Refunds

Refunds for electronically filed returns were typically issued more quickly than for paper returns, which required additional manual processing.
Paper returns often took longer because the Department of Revenue had to verify documents and calculations by hand.
If a taxpayer moves before receiving their refund, they must notify the Department of Revenue in writing, include their social security number, and provide their new address to avoid delays.

Final Filing Checklist

Before submitting your 2014 Arizona tax return, it was important to review a checklist to confirm that all required items were complete. Overlooking even a small detail could result in penalties, delays, or rejection of your return.

Required Elements

Every tax return had to be signed and dated; if the return was filed jointly, both spouses must sign.
Social security numbers for all taxpayers and dependents had to be entered correctly to ensure the return was processed without delay.
All W-2 forms and other income documentation had to be attached to verify wages and withholdings reported on the return.
Taxpayers were required to use the correct mailing address for their situation, as the address differed depending on whether a payment was included.

Double-Check Before Submitting

All calculations had to be reviewed for accuracy and rounded to the nearest dollar to match state filing requirements.
The correct form, Form 140EZ, Form 140A, or Form 140, had to be selected based on income level and filing status.
Taxpayers had to ensure their federal return was complete, since Arizona’s return relied on federal adjusted gross income.
If taxes were owed, the required payment had to be included with the return or submitted electronically through AZTaxes.gov.

Additional Considerations

Taxpayers who needed more time to file had to submit Form 204 by the original due date to request an extension.
Any estimated payments made during the year must be recorded on the return to avoid underpayment issues.
Taxpayers who moved before receiving their refund had to contact the Department of Revenue with updated address information to ensure the refund was sent to the correct location.

Frequently Asked Questions

How do you file an Arizona tax return for 2014?

To file the Arizona tax return for 2014, complete your federal return since Arizona starts with the federal adjusted gross income. Select the appropriate form, review the instructions, and file electronically or by mail. The Department of Revenue manages the process, and each page of your return may be last reviewed or updated if corrections are required. Always keep copies of your account records and confirm that you qualify for the correct form.

How can I check my refund status?

Refund status is available online at AZTaxes.gov through the “Where’s My Refund?” page. To access your account, you must provide your social security number, filing status, and tax year. The system updates your return status as processing continues. If you filed by mail, allow additional business days for the department to update your records. For further assistance, you can contact the department directly to request more details about your refund.

What happens if due dates fall on a legal holiday?

When Arizona filing due dates fall on a legal holiday or weekend, the deadline automatically moves to the next business day. This ensures taxpayers are not penalized for submitting returns or making payments on a date when the department is closed. Always check the filing instructions, since each form explains the process for submitting by mail or electronically and clarifies the expected due date based on state rules.

Why is a Social Security number required on the form?

Every Arizona tax return form requires a Social Security number to verify your identity and ensure payments or refunds are applied to the correct account. Married couples filing jointly must include both numbers, while dependents must be listed if exemptions are claimed. Mistakes can delay the process, affect refund status, or require additional contact with the department. Review each page carefully before submitting to confirm that all details are accurate.

How can I pay the tax I owe?

You can pay your Arizona tax bill by check, money order, or electronic payment. Payments by mail must include your Social Security number and the tax year to credit your account correctly. The department also accepts electronic checks and credit cards through AZTaxes.gov, although card payments include a processing fee. Each payment updates your status with the department. If you cannot pay in full, you may request an installment plan by submitting Form 140-IA.

How do I request more time to file?

If you need more time to file, submit Form 204 to the department by the original due date. The extension gives you more time to submit your return, but does not extend the time to pay. At least 90 percent of your expected tax must be paid to avoid penalties. Instructions for the request are provided in the booklet and on the department’s page, last reviewed or updated.

Where should I mail my Arizona tax return?

The correct mailing address depends on whether you include a payment with your return. If you expect a refund or owe no tax, mail it to the refund processing address. If you submit a payment, the return must be mailed to the payment processing address. Always follow the instructions included with your form, since the page is last reviewed or updated regularly by the Department of Revenue.