How to File Your Arizona Tax Return for 2019: Step-by-Step Guide for Individuals and Small Businesses

Filing your Arizona tax return for 2019 may feel overwhelming, especially if you're unfamiliar with the process or filing for the first time. Whether you’re an individual, a small business owner, or someone who recently moved to or from the state, this guide breaks down each step so you can confidently file and avoid common errors.

Arizona residents who meet certain income thresholds must file a state return. To begin, you must first complete your federal income tax return, as Arizona uses your federal adjusted gross income to calculate state taxes. From choosing the correct forms to understanding deductions, this guide helps you prepare your return accurately and on time.

You’ll also learn how to submit your return electronically (e-file), claim a refund if eligible, make payments if you owe taxes, and respond to issues like refund delays or connection errors. Throughout this guide, we’ll walk you through completing your return, reviewing the security of your connection before proceeding online, and verifying that your action is successful.

Who Needs to File an Arizona Tax Return for 2019?

Understanding whether you need to file an Arizona tax return for 2019 depends on your residency status and income level. Arizona categorizes filers as full-year residents, part-year residents, or non-residents. Each category comes with specific filing obligations tied to how much income you earned and where it came from.

Residency Categories and Filing Obligations

• Full-Year Residents
  You must file a 2019 Arizona return if you lived in Arizona for the entire year and your gross income exceeded the state threshold. Arizona requires you to report all income, including wages earned in other states. Military pay, Social Security retirement benefits, and interest from U.S. government obligations are typically excluded.
  
  
• Part-Year Residents
  If you moved into or out of Arizona during 2019, you are considered a part-year resident. You must file a return if your income during your time in Arizona or income from Arizona sources exceeded the threshold.
  
  
• Non-Residents
  If you lived outside Arizona but earned income from Arizona sources—such as wages from an Arizona employer or rental income—you must file a nonresident return.
  
  

2019 Income Thresholds for Filing

Arizona law requires you to file a tax return for 2019 if your gross income met or exceeded the following thresholds:

1. Single filers: $5,500 or more
   
   
2. Married filing jointly: $11,000 or more
   
   
3. Head of household: $5,500 or more
   
   
4. Married filing separately: $5,500 or more

These thresholds apply to all filing statuses, whether you are a full-year resident, part-year resident, or non-resident with Arizona-source income.

Special Considerations

Even if your income falls below the threshold, you may want to file to claim a refund if you had Arizona taxes withheld by your employer. Individuals who qualify for certain tax credits may also benefit from filing. Filing a return also helps protect your identity and keeps your tax records up to date with the IRS and the state.

Key Changes and Tax Rules for 2019

Arizona tax law included a few notable updates in 2019 that affected how taxpayers calculated their returns. These changes applied to deductions and how certain types of income were treated.

Enhanced Standard Deduction for Charitable Contributions

Starting in 2019, Arizona allowed taxpayers who took the standard deduction to increase it by up to 25% of their charitable contributions. To benefit from this change, you must have made qualifying donations to eligible organizations and kept proper documentation. This enhancement helped many taxpayers reduce their taxable income without itemizing deductions.

Income Exclusions Still in Effect

Arizona did not tax certain types of income in 2019.

• Social Security retirement benefits were entirely excluded from Arizona state income tax.
  
  
• Active duty military pay was not subject to Arizona taxation.
  
  
• Income earned while serving as a National Guard reservist was also excluded.
  
  
• Interest earned from U.S. government bonds was not taxable at the state level.
  
  
• Railroad Retirement Act benefits were exempt from Arizona income tax.

These exclusions applied whether or not you filed a federal income tax return.

Filing and Payment Deadlines

The original due date for 2019 Arizona tax returns was April 15, 2020. Taxpayers could request an extension using Form 204, but that only extended the time to file—not to pay. If you owed taxes, at least 90% of the total liability had to be paid by the deadline to avoid penalties and interest. Contact the Arizona Department of Revenue if you missed the deadline or need to discuss payment arrangements.

Choosing the Correct Arizona Tax Form

Filing the wrong form can delay your tax return or refund. Arizona offers several forms tailored to different taxpayer types. Choosing the right one depends on your residency status, income, and filing complexity.

For Full-Year Residents

• Form 140: Use this form if you earned $50,000 or more, need to make income adjustments, itemize deductions, claim multiple credits, or include estimated tax payments.
  
  
• Form 140A: Choose this simplified form if your income is below $50,000; you don't need to itemize and only claim basic tax credits.
  
  
• Form 140EZ is for single or jointly filing taxpayers under age 65 with no dependents and income under $50,000. It is the simplest option.

For Part-Year and Non-Residents

• Form 140PY: Use this if you lived in Arizona for only part of 2019.
  
  
• Form 140NR: Required if you lived outside Arizona but earned income from Arizona sources.

Additional Forms and Schedules

• Schedule A: Itemized deduction adjustments, used with Form 140.
  
  
• Form 309: Claim credit for taxes paid to other states.
  
  
• Form 204: File this to request an extension.
  
  
• Form 140X: Use this to amend a previously filed return.

If you're unsure which form to use, tax software such as TurboTax or a qualified tax preparer can help guide you based on your situation.

Step-by-Step Guide to Filing Your 2019 Arizona Tax Return

Filing your return involves several steps, from gathering documents to submitting your final form. Follow this guide to ensure a complete and accurate filing process.

Step 1 – Gather Required Documents

Before you start, collect all necessary documentation:

• Form W-2 from your employer
  
  
• 1099 forms for interest, dividends, retirement, or miscellaneous income
  
  
• Form 1099-G if you received an Arizona tax refund in the prior year.
  
  
• Records for deductions and tax credits (charitable donations, medical expenses, childcare costs, etc.)
  
  
• Previous tax return for reference

Step 2 – Complete Your Federal Return First

Arizona calculates your return based on your federal adjusted gross income. Complete your federal income tax return before starting your state filing. This ensures that the numbers you report match and prevents issues with the IRS or the Arizona Department of Revenue.

Step 3 – Fill Out the Arizona Return

• Enter your personal information exactly as shown on your federal return.
  
  
• Choose your filing status.
  
  
• Start with your federal AGI and apply any Arizona-specific income additions or subtractions.
  
  
• Select the standard, itemized, or enhanced deductions if applicable.

Step 4 – Calculate Your Arizona Tax

• Subtract deductions from your income to determine your Arizona taxable income.
  
  
• Use the Arizona tax table for 2019 to calculate your state tax liability.
  
  
• Arizona’s tax system is progressive, with rates ranging from 2.59% to 4.50% depending on income.

Step 5 – Apply Available Tax Credits

You may be eligible for:

• Family income tax credit
  
  
• Credit for increased excise taxes
  
  
• Property tax credit
  
  
• Dependent tax credit
  
  
• Credit for taxes paid to another state

Applying these can significantly reduce the amount you owe or increase your refund.

Step 6 – Review and Finalize

• Double-check all math and information.
  
  
• Make sure all Social Security numbers are correct.
  
  
• Confirm that both spouses have signed if filing jointly.
  
  
• Attach all required forms and schedules.
  
  
• Include Form 204 if you’re filing after the original deadline.

Step 7 – Submit the Return

You can e-file using approved tax software or submit a paper return by mail. E-filing is faster and more secure. Be sure to review the security of your connection before proceeding online. After you submit it, keep a confirmation of the filing for your records.

Filing Methods: How to Submit Your Return

Arizona offers multiple ways to submit your 2019 tax return. You can e-file for faster processing or mail a paper return, depending on your preference and situation.

Electronic Filing (E-file)

Filing electronically is the fastest, most secure method. It reduces processing errors and gives you confirmation that your return was received.

Advantages of e-filing:

• Our return is processed faster, with most refunds issued in 2 to 3 weeks.
  
  
• The system checks for math errors and missing information automatically.
  
  
• You can receive your refund faster through direct deposit.
  
  
• E-filing helps you avoid paperwork and delays caused by mailing.
  
  
• Your information is safer when you use a secure internet connection.

If you meet income eligibility requirements, you can file directly through Arizona-approved tax software, such as TurboTax, or Free File partners. Always review the security of your connection before proceeding to ensure your financial information is protected.

Paper Filing

If you prefer to file by mail, complete your forms and send them to the correct address based on your payment situation.

Mailing addresses:

• Expecting a refund or not making a payment:
  Arizona Department of Revenue
  P.O. Box 52138
  Phoenix, AZ 85072
  
  
• Including a payment with your return:
  Arizona Department of Revenue
  P.O. Box 52016
  Phoenix, AZ 85072

Use certified mail, and keep a copy of your return, attachments, and proof of mailing for your records. Paper returns take longer to process—typically 6 to 8 weeks.

Payment Options if You Owe Taxes

The state offers several convenient ways to pay if you owe money on your 2019 Arizona tax return. You must pay at least 90% of your tax liability by the original deadline, even if you requested an extension.

Online Payments via AZTaxes.gov

The easiest way to pay is through the secure state portal at aztaxes.gov. You can pay using:

• Bank account transfer (ACH)
  
  
• Credit card
  
  
• Debit card

Benefits:

• Immediate confirmation of payment
  
  
• Secure transactions
  
  
• Payment history tracking
  
  
• 24/7 access

Before proceeding, verify you are human and review the security of your connection on the payment site. You may need to complete verification steps before payment is accepted.

Paying by Mail

If mailing a check or money order:

• Make it payable to "Arizona Department of Revenue."
  
  
• Include your Social Security number and tax year (2019).
  
  
• Write your contact information on the check.
  
  
• Use the appropriate mailing address and include a payment voucher if needed.

Payment Plans

If you cannot pay in full, Arizona offers payment plan options. Contact the Department of Revenue at (602) 255-3381 to arrange an installment. Plans are subject to approval, and interest charges will continue to accrue until the balance is paid in full.

Tracking Your Refund or Outstanding Balance

Once you’ve filed your return and paid any taxes owed, you can track your refund status or confirm your account balance using online or phone tools.

Online Refund Status Tool

To check your refund:

1. Go to aztaxes.gov/Home/CheckRefund.
   
   
2. Enter your Social Security number.
   
   
3. Select your filing status and ZIP code.
   
   
4. Choose the 2019 tax year.
   
   
5. Click “Check Status.”

When to check:

• E-filed returns: wait 3–5 business days after acceptance
  
  
• Paper returns: wait at least 4 weeks

You must verify you are human by completing the verification step on the website. If verification is successful, the waiting time will be reduced.

Phone Assistance

You can also check the refund or balance status by calling:

• (602) 255-3381 (Phoenix)
  
  
• 1-800-352-4090 (statewide)

Follow the prompts and have your tax return details ready when calling.

Processing Times and Delays

Processing Times and Delays

Typical processing times:

• E-filed returns are generally processed within 2 to 3 weeks, with no errors or verification issues.
  
  
• Paper returns take longer and typically require 6 to 8 weeks from the date they are received.

Common delays:

• Errors in your tax return, such as incorrect calculations or mismatched information, can slow processing.
  
  
• Missing forms or unsigned documents may cause your return to be rejected or flagged for review.
  
  
• Identity verification requirements may delay your refund until the IRS or state confirms your identity.
  
  
• Returns flagged by the IRS or your financial institution for unusual activity may need further review.

If there are issues, you may receive a notice asking you to review or respond to the action before the refund can be issued. Be sure to check your mail and respond promptly.

Final Checklist Before Filing

Before you file your 2019 Arizona tax return, use this checklist to ensure everything is complete and accurate. This helps reduce processing delays, prevents missed refunds, and avoids unwanted notices from the Arizona Department of Revenue or the IRS.

Verify Form Selection

• You have selected the correct form based on your residency and income: Form 140, 140A, 140EZ, 140PY, or 140NR.
  
  
• Attached are all required schedules and forms (e.g., Schedule A, Form 309, and Form 204, if applicable).

Review Your Return

• Your name, Social Security number, and contact details are correct and match your federal income tax return.
  
  
• You reported all required income from your employer, financial institution, and other sources.
  
  
• All applicable deductions and credits have been claimed accurately.
  
  
• The tax owed or refund amount has been calculated correctly.
  
  
• All math has been double-checked and verified.

Confirm Payment or Refund Setup

• If you owe taxes, your payment method is selected and verified.
  
  
• If expecting a refund, your bank routing and account numbers for direct deposit are entered correctly.
  
  
• You have confirmed the security of your connection before proceeding with online filing or payments.

Signatures and Filing Method

• The return is signed and dated by the taxpayer (and spouse, if filing jointly).
  
  
• Paid preparer’s information is included if applicable.
  
  
• You have chosen your filing method (e-file or mail) and completed all related steps.
  
  
• If mailing, the envelope includes the correct address and necessary postage.

Save and Store Documents

• A complete copy of your tax return has been saved for your records.
  
  
• All supporting forms, receipts, and verification documents are stored securely.
  
  
• You retained proof of payment or e-file confirmation in case of future inquiries.

Reviewing your return before submitting can prevent issues that delay your refund or require follow-up. If your return includes any unusual items, be prepared to respond quickly if the department contacts you.

Frequently Asked Questions (FAQs)

What should I do if I missed the deadline to file my Arizona tax return for 2019?

If you missed the original deadline to file your Arizona tax return, you should file as soon as possible to reduce penalties and interest. Even if you submitted your federal income tax return, the state may still charge fees if you owe taxes. You can request an extension using the correct forms, but this only extends the time to file—not the time to pay. Contact the Arizona Department of Revenue if needed.

Can I still claim a refund for my 2019 Arizona tax return?

You can still claim a refund for your 2019 Arizona tax return if you're within the four-year window allowed by the IRS and the state. If the verification is successful after filing, your refund will be processed. Be sure to prepare all required documents, such as W-2s from your employer and forms from your financial institution. You must file both your federal and state returns to receive your refund.

Why does the Arizona e-file system ask me to verify I am human?

The Arizona e-file system uses security tools to protect sensitive tax return information. You may see a message asking you to verify that you are human by completing a CAPTCHA. This helps prevent fraud and ensures the security of your connection before proceeding. If verification is successful, waiting time will be minimized, and you can continue submitting your return safely without disruption.

What does “verification successful waiting” mean during the refund process?

The message “verification successful, waiting” typically appears after completing identity confirmation steps. The system has verified your identity, and your Arizona tax return is awaiting further processing. If you file your refund electronically through TurboTax or another service, it may happen when the IRS or state reviews it. No action is required unless you're asked to respond to a notice directly.

How do I pay taxes if I owe money on my 2019 Arizona tax return?

If you owe taxes for 2019, you can pay online at aztaxes.gov using a bank account or card. Always review the security of your connection before proceeding. Include your Social Security number and tax year with any payment. If you prefer not to e-file, you can mail your payment with a voucher. If you cannot pay in full, you may request a payment plan by contacting the Arizona Department of Revenue.

Why am I getting a Ray ID or connection error when I file online?

A Ray ID or connection error may appear when your internet connection is down or if security systems flag unusual traffic. This can occur during high-traffic times or if your connection isn’t secure. Try using a different browser or network, and review the security of your connection before proceeding. If the issue persists, contact the support team for your e-file platform.

Do I need to file a state return if I already filed my federal income tax return?

Filing your federal income tax return does not automatically satisfy your Arizona state filing requirement. Arizona uses your federal return to calculate your state tax, but the state return must still be prepared and filed separately. Be sure to claim any available credits, submit the correct forms, and follow the process outlined for 2019. Filing both returns helps avoid delays, penalties, or issues with refunds.