Filing your 2017 Arizona state income tax return does not have to be overwhelming. Whether you are a first-time filer, a returning resident, or a small business owner, understanding the process will help you meet all requirements while avoiding costly mistakes. Arizona’s “mirror state” system calculates your state taxes using your federal adjusted gross income (AGI) as the starting point, making accuracy on your federal return essential before completing the filing process.

Submitting your return on time ensures you avoid late fees and interest while securing any refund you are entitled to receive. For example, filing promptly can help speed up a property tax refund if you qualify for one. You can choose between electronic filing through azdor.gov or paper submission, each with its requirements and procedures. The Arizona Department of Revenue may occasionally display messages like "Verification successful, waiting" or "azdor.gov needs to review" to maintain the security of your connection before proceeding. These measures protect your information and maintain strong performance security in the state’s online systems.

This guide will walk you through the 2017 process from start to finish, including eligibility rules, selecting the correct Arizona form, entering accurate information, making payments, tracking your refund, and avoiding common mistakes. By following these steps, you can file confidently, comply with state laws, and keep the process as stress-free as possible.

Overview of Arizona State Income Tax for 2017

Who Needs to File

Arizona requires most residents to file a state income tax return if they meet certain income thresholds, which vary by filing status:

  • Single: Arizona gross income of at least $5,500 or Arizona adjusted gross income (AGI) of at least $15,000.
  • Married filing jointly: Arizona gross income of at least $11,000 or AGI of at least $15,000.
  • Married filing separately: Arizona gross income of at least $5,500 or AGI of at least $15,000.
  • Head of household: Arizona gross income of at least $5,500 or AGI of at least $15,000.

These rules apply to full-year residents, part-year residents, and in some cases nonresidents who earned Arizona-source income. Even if you are not required to file a federal return, you may still need to file an Arizona form.

Mirror State System

Arizona is considered a “mirror state” because it uses your federal AGI as the starting point for calculating your state taxes. This means accuracy on your federal return directly impacts your Arizona tax calculation. The process also ensures that credits and deductions align closely with federal definitions, although Arizona has some unique exemptions and rules.

Key Tax Law Changes for 2017

Several legislative updates affected 2017 returns:

  • Personal Exemption Increase – House Bill 2528 raised personal exemptions for tax years 2017 and 2018, and starting in 2018, these amounts would be indexed for inflation.
  • Federal Conformity Updates – Senate Bill 1290 aligned Arizona’s tax code with 2016 federal tax law changes, maintaining consistency between state and federal calculations.
  • E-Filing Requirements—New legislation began phasing in mandatory e-filing for tax professionals and certain taxpayers with higher liabilities. The Arizona Department of Revenue implemented stronger online protections, prompting taxpayers to occasionally review the security or confirm the security of their connection before continuing, to ensure high-performance security standards.

Filing Deadline

The filing deadline for the 2017 tax year was April 17, 2018. This extension from the traditional April 15 date occurred because April 15 fell on a Sunday, and the District of Columbia observed Emancipation Day on Monday, April 16. Returns postmarked or submitted online by this date were considered on time, provided all taxes and acquired fees were paid. 2017

Who Needs to File

Arizona requires most residents to file a state income tax return if they meet certain income thresholds, which vary by filing status:

  • Single: Arizona gross income of at least $5,500 or Arizona adjusted gross income (AGI) of at least $15,000.
  • Married filing jointly: Arizona gross income of at least $11,000 or AGI of at least $15,000.
  • Married filing separately: Arizona gross income of at least $5,500 or AGI of at least $15,000.
  • Head of household: Arizona gross income of at least $5,500 or AGI of at least $15,000.

These rules apply to full-year residents, part-year residents, and in some cases nonresidents who earned Arizona-source income. Even if you are not required to file a federal return, you may still need to file in Arizona.

Mirror State System

Arizona is considered a “mirror state” because it uses your federal AGI as the starting point for calculating your state taxes. This means accuracy on your federal return directly impacts your Arizona tax calculation. The process also ensures that credits and deductions align closely with federal definitions, although Arizona has some unique exemptions and rules.

Key Tax Law Changes for 2017

Several legislative updates affected 2017 returns:

  • Personal Exemption Increase – House Bill 2528 raised personal exemptions for tax years 2017 and 2018, and starting in 2018, these amounts would be indexed for inflation.
  • Federal Conformity Updates – Senate Bill 1290 aligned Arizona’s tax code with 2016 federal tax law changes, maintaining consistency between state and federal calculations.
  • E-Filing Requirements—New legislation began phasing in mandatory e-filing for tax professionals and certain taxpayers with higher liabilities, with the Arizona Department of Revenue (AZDOR) implementing additional security review steps on its online platform to protect sensitive information.

Filing Deadline

The filing deadline for the 2017 tax year was April 17, 2018. This extension from the traditional April 15 date occurred because April 15 fell on a Sunday, and the District of Columbia observed Emancipation Day on Monday, April 16. Returns postmarked or submitted online by this date were considered on time, provided all taxes and required fees were paid.

Choosing the Right Arizona Tax Form

Selecting the correct Arizona form is essential to ensure your return is processed accurately and without unnecessary delays. The Arizona Department of Revenue offers multiple Arizona tax forms for 2017, and your choice depends on residency status, income level, and the deductions or credits you plan to claim.

Form 140 – Resident Personal Income Tax Return

Use Arizona Form 140 if:

  • Your taxable income is $50,000 or more, regardless of filing status.
  • You need to make income adjustments.
  • You plan to itemize deductions rather than take the standard deduction.
  • You will claim tax credits beyond the family income tax credit, increased excise tax credit, or property tax credit.
  • You have made estimated tax payments during the year.

This form is the most comprehensive and is suited for taxpayers with more complex situations, including those who may be eligible for specific education credits benefiting Arizona public schools.

Form 140A – Resident Personal Income Tax Short Form

Form 140A is intended for taxpayers with simpler returns. You can use this form if all of the following apply:

  • You and your spouse (if filing jointly) were full-year Arizona residents.
  • Your Arizona taxable income is less than $50,000.
  • You do not make income adjustments.
  • You do not itemize deductions.
  • You only claim the family income tax credit, property tax credit, or increased excise tax credit.
  • You are not making estimated tax payments.

Form 140EZ – Resident Personal Income Tax EZ Form

The 140EZ form is the simplest option and is designed for residents with fundamental tax situations. It is appropriate if you have minimal income sources, take the standard deduction, and do not claim complex credits or adjustments.

Other Forms for Special Situations

  • Part-year residents should file Form 140PY, reporting Arizona-source income earned during residency.

  • Nonresidents use Form 140NR to report Arizona-source income.

  • Standard schedules and credit forms include:


    • Form 202 – Personal Exemption Allocation Election (for married couples filing separately).

    • Form 204 – Application for Extension of Time to File.

    • Form 203 – Request for Injured Spouse Protection.

Suppose you need direct access to these documents. In that case, you can download them from the Arizona Department of Revenue–2017 Individual Tax Forms page, which lists every form and instruction packet required for filing your 2017 Arizona return.

If you are unsure which form to use, visit azdor.gov. Your request must be reviewed, and a verification message may be displayed. These prompts are regular and designed to review your request's security before proceeding, ensuring performance security.

Step-by-Step Guide to Completing Your Arizona Return

Filing your 2017 Arizona tax return is easier when you follow a straightforward process. The steps below guide you from preparation through final review, helping you avoid mistakes and ensuring your return is ready for submission.

Step 1 – Gather Required Documents

Before you start, collect all the paperwork you will need:

Income Documents:

  • W-2 forms from all employers.
  • 1099 forms (1099-INT, 1099-DIV, 1099-MISC, etc.).
  • K-1 forms from partnerships or S corporations.
  • Your completed federal tax return.
  • Documentation of Arizona-source income (important for part-year residents).

Deduction Records:

  • Receipts for charitable donations, including those to Arizona public schools that may qualify for a credit.
  • Medical expense receipts (if itemizing).
  • State and local tax payment records.
  • Mortgage interest statements and property taxes paid.
  • Documentation for any property tax refund eligibility.

Step 2 – Complete Your Federal Return First

Arizona is a mirror state, meaning your federal adjusted gross income (AGI) is the starting point for your Arizona form. Completing your federal return first helps avoid calculation errors when completing your state return.

Step 3 – Select the Correct Form

Refer to the guidance in the previous section to choose between Arizona Form 140, 140A, or 140EZ. If filing online at azdor.gov, you may see prompts like "Verification successful." You will be waiting for azdor.gov to review your request before continuing. These steps review the security of your connection and ensure performance security for your filing session.

Step 4 – Fill Out Personal Information

Provide accurate details:

  • Full legal name(s) and Social Security number(s).
  • Current mailing address and daytime phone number.
  • For joint returns, list names and SSNs in the same order as your federal return.
  • If filing for a deceased taxpayer, write “deceased” after the name and include the date of death.

Step 5 – Determine Filing Status

Arizona filing status options include:

  • Married filing jointly.
  • Married filing separately (remember, Arizona is a community property state).
  • Single.
  • Head of household.

When filing online, you may be asked to confirm your status by a human by completing a quick verification step, such as a CAPTCHA, to confirm your identity.

Step 6 – Calculate Exemptions

2017 exemption amounts were:

  • $2,100 for each person age 65 or older.
  • $1,500 for each blind taxpayer.
  • $2,300 per dependent.
  • $10,000 per qualifying parent or grandparent.

Make sure your entries are correct before moving on to the income section.

Step 7 – Enter Income and Adjustments

  • Start with your federal AGI.
  • Add Arizona-specific income, such as non-Arizona municipal bond interest.
  • Subtract eligible amounts, such as certain military pay.
  • Apply credits, including the family income tax credit and those for donations to public schools.

If you file electronically and an error occurs, the system may send you a Ray ID reference number. Keep this number for your records if you need AZDOR to provide assistance or troubleshoot an issue.

How to File Your Arizona Tax Return

Once your forms are complete, you must submit your 2017 Arizona tax return. You can file electronically or by paper; each method has its procedures and benefits.

E-file Options (Recommended)

Electronic filing is the fastest and most secure way to submit your return. Advantages include:

  • Immediate confirmation that AZDOR has received your return.
  • Faster processing and quicker refunds, especially when using direct deposit.
  • Built-in math checks to reduce errors.

When filing online at azdor.gov, you may encounter prompts such as "azdor.gov needs to review" or "review the security of your connection before proceeding." These verification measures help maintain performance security and protect your personal information. Sometimes, you may see messages like Verify you are human before proceeding to the next page.

Eligible taxpayers can access free e-file programs. AZDOR lists approved providers on its website, and many commercial tax software platforms also support Arizona e-filing.

Paper Filing

If you choose to file a paper return:

  • Print clearly and use black ink.
  • Mail your return to the correct address based on whether you are including a payment:

With Payment:
Arizona Department of Revenue
PO Box 52016,
Phoenix, AZ 85072-2016

Without Payment:
Arizona Department of Revenue
PO Box 52138,
Phoenix, AZ 85072-2138

Include any required schedules, W-2s, and 1099s. Make sure your return is signed and dated before mailing.

Tips for Timely Submission

  • Use certified mail to verify your filing date.
  • Postmark your envelope no later than April 17, 2018.
  • If filing electronically, complete the action in one session to avoid timeout errors.

Making Payments to the Arizona Department of Revenue

If you owe taxes for 2017, you must submit payment by the filing deadline to avoid penalties and interest. The Arizona Department of Revenue (AZDOR) offers several convenient payment methods, both online and offline.

Online Payment Methods

Paying online through azdor.gov is secure and efficient. You can choose from:

  • E-check/ACH Debit – Directly withdraws funds from your bank account with no additional fees.
  • Credit or Debit Card—Visa, MasterCard, American Express, and Discover are accepted, though a small convenience fee applies. This fee is separate from any taxes owed or other fees paid for services.

When paying online, AZDOR may prompt you to review the security of your connection before proceeding. Sometimes, you need to verify that you are human to continue. These steps are part of the state’s performance security protocols.

Traditional Payment Methods

If you prefer to pay by mail:

  • Send a check or money order payable to “Arizona Department of Revenue.”
  • Write your Social Security number and “2017 Tax” on the payment.
  • Include the payment voucher (if applicable) and mail it with your return to the correct address.

Payment Deadlines and Penalties

  • Payments are due by April 17, 2018.
  • Late payment penalty: 0.5% of the unpaid tax for each month the payment is late (up to 10%).
  • Late filing penalty: 4.5% per month (up to 25%).
  • Interest: Charged at the federal rate, adjusted quarterly.

Respond promptly to avoid further charges if you receive a notice from AZDOR regarding unpaid taxes. Sometimes you may also be eligible for a credit against your tax liability if overpayments or specific contributions apply.

Tracking Your Refund or Balance Due

Knowing how to check the status of your refund or confirm a remaining balance helps you stay informed and avoid surprises. The Arizona Department of Revenue provides multiple options for both.

How to Check Refund Status

  • Online: Use the AZDOR “Where’s My Refund?” tool. You will need your Social Security number, filing status, and exact refund amount.

  • By phone: Call the automated system at (602) 255-3381 in Phoenix or (800) 352-4090 toll-free from area codes 520 and 928.

When using the online tool, you may encounter prompts like "needs to review" or "connection" before proceeding if the site is verifying security before showing sensitive data.

When using the online tool, you may encounter prompts like a need for a review or connection before proceeding if the site is verifying security before showing sensitive data.

Processing Times

  • E-filed returns are usually processed within 4–6 weeks.
  • Paper returns—May take 8–12 weeks.
  • Refunds sent by direct deposit typically arrive sooner than mailed checks.

Tracking a Balance Due

If you owe taxes, you can check your remaining balance online or by phone using the exact contact details. Keeping track allows you to make timely payments and avoid additional fees paid in penalties or interest.

Common Mistakes to Avoid

Avoiding frequent errors when filing your 2017 Arizona tax return can save time, reduce the risk of delays, and prevent unnecessary penalties. Below are the most common mistakes identified by the Arizona Department of Revenue.

Using the Wrong Income Figure

Some taxpayers mistakenly use federal taxable income instead of federal adjusted gross income (AGI) when completing their Arizona forms. Since Arizona is a mirror state, AGI is the correct starting point for your calculation.

Missing or Incorrect Exemptions

Errors in calculating exemptions for dependents, qualifying parents or grandparents, or age/blindness adjustments are standard. Always review the eligibility criteria before completing this section.

Omitting Signatures, SSNs, or Attachments

Unsigned returns, missing Social Security numbers, or failure to attach W-2s, 1099s, or required schedules can cause processing delays. Whether filing online or on paper, ensure these details are complete before completing your submission.

Math Errors

Manually calculated returns often contain addition or subtraction errors. Electronic filing reduces this risk, but you should review all figures before submitting.

Online Filing Oversights

When filing electronically, respond to prompts such as “verify you are human” or “review the information before proceeding.” These steps protect your data and ensure accuracy before your return is accepted.

Final Filing Checklist

Before you send your 2017 Arizona tax return, use this checklist to confirm that every step has been completed accurately. This final review can prevent delays, reduce the need to respond to notices, and help ensure the security of your personal information.

Documents and Forms

  • Selected the correct Arizona form (Form 140, 140A, 140EZ, or the appropriate form for part-year residents).
  • Attached all required income statements (W-2s, 1099s, K-1s).
  • Included any supporting schedules and credit forms.

Personal and Tax Information

  • Verified all names, Social Security numbers, and addresses.
  • Entered the correct filing status and exemptions.
  • Reviewed all income, adjustments, and credits for accuracy.

Payments

  • Confirmed any fees paid for e-filing or payment processing.
  • If paying by mail, please include a check or money order with your SSN and “2017 Tax” written on it.
  • Selected direct deposit information if expecting a refund.

Filing Method

  • If e-filing, complete all verification prompts (e.g., “verify you are human”) before proceeding.
  • If mailing, sign and date the return, use the correct mailing address, and ensure proper postage.

Recordkeeping

  • Made copies of all forms, schedules, and proof of payment for your records.

Frequently Asked Questions

What if I missed the deadline for April 17, 2018?

If you missed the 2017 deadline, file as soon as possible to minimize late filing and payment penalties. Interest accrues on unpaid balances, so even partial payments can reduce costs. You should also submit an extension form if applicable. While an extension gives more time to file, it does not extend your payment deadline.

Can I e-file my 2017 Arizona tax return for free?

Yes. Many taxpayers qualify for free e-filing through azdor.gov or approved software providers. Eligibility is usually based on income thresholds or participation in specific federal programs. Free e-file options often include built-in error checking and secure connection verification before submitting your return, helping to ensure accuracy and protect your personal information throughout the process.

What deductions are most commonly missed by Arizona taxpayers?

Commonly overlooked deductions include property taxes paid, mortgage interest, qualifying charitable contributions, and specific exemptions for parents or grandparents. Some taxpayers also forget credits for contributions to Arizona public schools or certified philanthropic organizations. Reviewing federal and state guidelines ensures you maximize deductions and credits while remaining compliant. Always double-check requirements and maintain documentation to support your claims in case of review.

How do I request an extension to file my Arizona return?

You can request an extension by filing Arizona Form 204 or using your approved federal extension (Form 4868). Extensions allow you to submit your return until October 15, 2018, but payment is still due by April 17, 2018. Filing late without paying can result in penalties and interest, so pay as much as possible before the original due date to reduce charges.

Which Arizona tax forms should I use if I moved to Arizona mid-year in 2017?

If you and your spouse meet Arizona’s residency requirements, you may file jointly as part-year residents. In this case, you’ll use the correct Arizona tax forms for part-year returns, such as Form 140PY. You must report all income earned during your residency period and Arizona-source income earned while living elsewhere. Accurate allocation ensures correct tax calculation and prevents processing delays.

What should I do if the IRS changes my federal return?

If the IRS adjusts your federal return, you must report the changes to Arizona within 90 days. File an amended state return using Form 140X or send a copy of the IRS notice to AZDOR. This ensures your Arizona return matches your updated federal figures. Failure to report changes can result in penalties, interest, or additional tax assessments from the state.

What happens if Arizona tax authorities audit me?

An Arizona audit typically follows a federal audit or state review of discrepancies. You’ll receive a notice requesting documents, explanations, or clarification. Respond promptly to avoid penalties and further action. Keep organized records of income, deductions, and credits claimed. If you disagree with the findings, you have the right to appeal. Professional tax assistance can help ensure compliance and protect your interests.