Filing your Arizona state income tax return for 2023 may seem challenging, but it becomes much more manageable once you understand the steps. Whether you're a full-time resident, a part-year resident, or a small business owner, it's essential to understand the process and your responsibilities.
Arizona requires taxpayers to report income from all sources, including wages, retirement distributions, and self-employment earnings. The process for the 2023 tax year is more straightforward than in previous years due to the adoption of a new flat tax rate. But even with that change, you still need to file the correct forms, claim the proper deductions, and meet the payment deadlines to avoid penalties.
In this guide, you will learn how to file your Arizona tax return from start to finish. You will know which forms to use, how to calculate what you owe, which credits you may qualify for, and how to track your refund. The information here is designed for everyday filers, not tax professionals, so you won’t need a background in finance to follow along.
Not everyone must file an Arizona tax return, but if your income crosses certain thresholds or your residency status applies, it’s essential to take action.
You must file an Arizona state income tax return if your gross income in 2023 is at or above the following levels:
Gross income includes all income before deductions—wages, tips, self-employment earnings, rental income, retirement distributions, and investment earnings all count. Even if you don’t owe any taxes, you may still need to file a return to claim refundable credits or receive a refund of withheld taxes.
Arizona categorizes filers as
If you’re unsure whether to file, the Arizona Department of Revenue provides a tool to help. Sometimes, azdor.gov needs to review additional information to confirm your status, so having your federal return ready is helpful. Before moving on, double-check whether you meet the income or residency conditions. If you do, you’ll need to file your Arizona tax return even if a federal return has already been filed.
Arizona made several updates for the 2023 tax year that affect how you calculate your taxes and claim deductions or credits. Understanding these changes can help you avoid errors and maximize available benefits.
One of the most important updates is the move to a flat 2.5% income tax rate. Arizona previously used a progressive tax system, but now every taxpayer pays the same rate regardless of income or filing status. This change simplifies the way you calculate your state tax liability. The older X&Y tax tables and optional tax tables are no longer used. You multiply your Arizona taxable income by 2.5% to determine your base tax.
Arizona’s standard deductions are now aligned with federal amounts. For 2023, the deduction levels are
You can still choose to itemize deductions, but most filers benefit from using the standard deduction unless they have high deductible expenses.
Arizona lets you increase your standard deduction by adding some charitable donations. For 2023, that adjustment has risen to 31% of your qualifying philanthropic contributions. This can boost your deduction even if you don't itemize.
The maximum credit for donations to private school tuition organizations has been adjusted for inflation:
These tax credits can reduce what you owe dollar-for-dollar. Always review the updated limits before you file or claim these amounts.
Choosing the correct forms is essential before you file your Arizona tax return. The one you use depends on your income level, residency status, and the complexity of your return. Starting with the wrong form can delay your refund or lead to filing errors.
Form 140
Use this if you're a full-year Arizona resident with any of the following:
Form 140A (Short Form)
Best for full-year residents with Arizona taxable income under $50,000 and simpler financial situations. You can’t use this form if you itemize or claim certain credits.
Depending on your situation, you may need to include other forms with your return:
The appropriate form should support each application or action you take on your return. Even if you've already filed a federal return, your Arizona filing might require additional documentation. Review your financial situation before selecting your forms. This ensures you can properly claim any credits and deductions you're eligible for without issues after filing.
Filing your Arizona tax return doesn’t need to be difficult if you follow a straightforward process. Below is a step-by-step breakdown to help guide you from preparation through submission.
Before starting your return, collect all the documents you’ll need:
Income Records:
Deduction Records:
Other Useful Info:
Arizona begins with your Federal Adjusted Gross Income (AGI), so your state return depends on your federal filing. Make sure your federal return is accurate and complete before moving on.
If you skip this step, your Arizona return could be incorrect. You’ll reference your AGI, deductions, and federal credits throughout the Arizona forms.
Refer to Section 4 to determine whether you need Form 140, 140A, 140EZ, or 140NR.
Match your financial situation with the form requirements. Choosing the proper form saves time and reduces errors when calculating your final tax or refund amount.
Here’s how to work through the form:
On your form, be sure to include:
These amounts reduce what you owe or increase your refund.
Before you file, take these final actions:
Once complete, choose your filing method—electronically or by paper (covered in Section 7). These steps will help ensure your Arizona return is accurate, compliant, and processed smoothly.
Once you've calculated your total tax and reviewed your return, the next step is to submit your payment if you owe taxes for 2023. Arizona offers several convenient and secure options for individuals and small business filers.
The most efficient way to pay is online using the AZTaxes.gov portal. It supports:
After submitting your return, select "Make an Individual Income Tax Payment" on the AZTaxes homepage. If you're using browser protection or a private network, you might see a “waiting for azdor.gov” message or be asked to verify the security of your connection before proceeding. This is part of a standard process to protect your information and ensure that azdor.gov needs to review the connection before accepting sensitive data.
If prompted, simply verify you are human by completing the CAPTCHA or security check. Once the site confirms successful verification, you’ll be redirected to complete the payment.
When paying online or by mail, be sure to select the correct payment type:
If you prefer mailing a check or money order, use Form AZ-140V and send your payment to
Arizona Department of Revenue
P.O. Box 29085
Phoenix, AZ 85038
Make checks payable to the Arizona Department of Revenue. On the memo line, include your Social Security number, tax year, and the type of form.
Many users report brief delays or connection holds, such as “azdor.gov to respond” or “ray id,” while accessing the payment system. These messages typically relate to performance security checks that ensure site reliability. If you experience one of these, wait a few moments or reload the page. Be sure to complete the action once payment is submitted. Save your confirmation page or email as proof.
When submitting your Arizona tax return, you can choose between electronic filing (e-file) and mailing a paper return. Although both methods are acceptable, e-filing is typically faster, more accurate, and more secure.
E-filing through AZTaxes.gov offers built-in error checks and instant confirmation. Most filers receive their refunds faster, and the system reduces common mistakes like miscalculations or missing signatures.
To access the portal, you’ll need a stable internet connection. Occasionally, you may encounter a "verification successful waiting" message or a prompt to verify you are human before proceeding. This is part of AZDOR’s performance security and identity protection setup. It helps review the security of your connection before accepting sensitive tax data.
Completing the security check is quick. If you’re filing from a home computer, follow the CAPTCHA prompts and ensure your connection is secure. Once verification is complete, your submission will move forward, and you'll receive confirmation that your return has been filed.
Arizona supports several free e-file options:
These tools make it easier to file from home without needing paid software or outside services.
If you choose to mail your return:
Paper returns take longer to process, and you won’t receive the same instant confirmation as e-filing. Electronic submission is the better option if time or tracking is a concern.
After you’ve filed your Arizona return, you may want to check the status of your refund or confirm whether you have a remaining balance. Arizona provides easy tools to do both.
To track your refund, visit the Where’s My Refund? Page on the Arizona Department of Revenue website. You’ll need:
Once submitted, you’ll see a status update. If the site is experiencing high traffic, you may encounter messages like “azdor.gov to respond” or “waiting” for a response. These delays are typically brief and may be linked to connection checks or performance filtering, including ray ID diagnostics. Just wait a few seconds or refresh the page.
If you owe money or want to confirm that a payment went through, log in to your AZTaxes.gov account and view your account summary. Complete the action by saving or printing your confirmation for your records.
Note that refund tracking is usually available three business days after filing electronically. Paper filers should wait at least eight weeks before checking. If AZDOR needs further information, they’ll respond by mail or email with instructions. Keep an eye on your mail and check your online account for notices.
Before you submit your Arizona tax return, review this quick checklist. It can help prevent errors, delays, or rejections.
Reviewing the security of your filing process—whether online or by mail—helps ensure your data is transmitted safely and your return is processed without delays.
This message usually appears when the site confirms your browser’s identity or when you are experiencing high traffic. It’s part of a system that protects user data. To proceed, wait until the message clears automatically. Avoid refreshing the page repeatedly. Once the site finishes its checks, you can continue by completing the action required to access your filing area.
When AZTaxes.gov prompts you to verify you are human, it's asking for a quick security check, typically a CAPTCHA. This prevents automated bots from overloading the system. Just follow the instructions, complete the check, and continue. If you skip or time out, you should reload the page and restart the process by completing the action again.
For most e-filed Arizona tax returns, refunds are processed within 10 business days. If you filed a paper return, it may take up to 8 weeks. You can track your refund using the “Where’s My Refund?” tool on azdor.gov. Be sure to submit all documents correctly and confirm you’ve fully completed the action during filing.
Yes, you can still file your Arizona tax return even after the deadline, but you may face late filing or payment penalties if you owe taxes. If you're due a refund, there's no penalty, but the refund won't be processed until your return is submitted. Don’t delay completing the action, especially if you owe the state.
If you begin a return but don’t submit it, your filing remains incomplete and won’t be processed by the Department of Revenue. Your information may be saved temporarily in your online account, but you must return to complete the form. Only after completing the action will your return be considered filed.