Filing Requirements

 

In the state of Arizona, full-year resident or part-year resident individuals must file a tax return if they are:

 

• Single or married filing separately and gross income (GI) is greater than $15,750;

• Head of household and GI is greater than $23,625; or

• Married and filing jointly and GI is greater than $31,500. 

 

These amounts may be subject to change pending legislative approval.

 

Note: For non-resident individuals the threshold numbers above are prorated based on the individual’s Arizona gross income to their federal adjusted gross income.

 

2025 Arizona Standard Deduction Amounts

The Arizona standard deduction amounts are:

• $15,750 for a single taxpayer or a married taxpayer filing a separate return;

• $23,625 for individuals filing a head of household return; and

• $31,500 for a married couple filing a joint return.

 

These amounts may be subject to change pending legislative approval.

 

An individual may claim itemized deductions on an Arizona return even if taking a standard deduction on a federal return.

 

 

Due Date for Calendar Year Filers

Taxpayers have until Wednesday, April 15, 2026 to file their 2025 tax return or an extension. If filing an extension, the extended due date to file the income tax return is October 15, 2026.

 

Individual Income Tax Highlights

For more individual income tax changes for tax year 2025, see the Individual Income Tax Highlights.

 

E-Filing Season is Now Open

You have several options this year for filing your  individual tax return for free! See free filing options through the Free File Alliance. Free File Alliance is a partnership between the IRS, ADOR, and tax software companies who provide question-lead tax software at no cost to qualifying taxpayers. Free File is a fast, safe, and free way to file the tax return online.

Tips for a Seamless Tax Filing

There are steps taxpayers can take to reduce  errors that may cause a return to be rejected or require additional review. One of the most effective steps is filing electronically, as errors are more common in paper returns. Filing electronically is easier, faster, more accurate, and more secure than filing by paper.

 

 

Preparing Your Return

• It’s important to gather documents and file a complete and accurate tax return. Returns that are detected to have a possible calculation error, missing information, or if there is suspected identity theft or fraud, require manual review and thereby delaying the process.

• You must complete your federal return before you can start your Arizona return.

• Choose e-file and direct deposit for a faster refund. It is eight times faster!

• Avoid phone delays and use online resources such as tutorials, live chat, and dedicated web pages for general information and frequently asked questions.

 

 

 

Verifying Your Return

• Verify you are using the correct tax year form by looking at the upper right corner.

• Identify and correct math errors or miscalculations. 

• Double check that all information and supporting documentation are correct. 

• Make sure all income, withholding, and payments are reported accurately. 

• Double check spelling of names. 

• Avoid using two different names.

• Make sure key information like a tax ID number, Social Security Number, routing number or account number are correct in all appropriate boxes.

 

 

Submitting Your Return

• Include all pages that have information entering your name and tax ID number on the top of each page. ADOR cannot process incomplete tax returns.

• Submit all required documents with your return.

• Make sure you use correct postage on the envelope, if applicable.

• If filing by paper, mail to the correct P.O. Box listed on the form according to tax due or refund.

• Send payment with the correct return. Send the Arizona Department of Revenue (ADOR) payments with the state return to ADOR and the IRS payment with the federal return to the IRS.

• Include a voucher with the payment if not sending it with the return. The Department spends time researching and connecting the payment to an account if no return or voucher is included thus delaying the return process.

• Remember to sign and date the return. 

• Do not staple any items to the return. 

• Refrain from resubmitting a return prior to the anticipated processing timeframe.

Free Tax Preparation and Filing

 

Free filing options allow qualified taxpayers to prepare and file the individual income tax returns. Review each software vendor’s criteria to make sure you qualify for a free tax preparation. 

We strongly recommend filing electronically to reduce mistakes and include all the documents needed to file an accurate return. You may pick from dozens of approved vendors to file the return, and possibly for free. To check out if you qualify to file for free, see “Free Electronic Filing for Individuals.”

 

 

Free File Software

 

Free File Alliance is a nonprofit coalition of industry-leading tax software companies partnered with ADOR and the IRS to provide free electronic tax services. Free File is fast, safe, and a free way to do your tax return online. 

 

Individuals who meet certain criteria can get assistance with income tax filing. Check out the ADOR website for free file partners.

 

1. Review the offers from the vendors listed by clicking on their logo. 

2. Follow the (logo) Free File link since another entry to the website may cause a charge for the filing. 

3. Select a vendor and begin a return on the website

 

 

Electronic filing is: 

• Fast: Up to eight times faster processing of your refund and money in your account sooner. 

• Accurate: Fewer errors than paper forms. 

• Paperless: Help the environment by reducing paper usage.

 

The Arizona Department of Revenue does not endorse any specific tax filing product. Any questions regarding software issues or availability of forms should be directed to the software company

 

Fillable Forms

 

 

If you choose to file by paper, we do offer fillable non-calculating returns under our Forms page. If you are above the Free File Alliance Adjusted Gross Income threshold, fillable forms are the fastest way to file a paper state individual income tax return. You can download the fillable form and type the information, instead of handwriting the return and possibly delaying the process as ADOR staff decipher the handwriting. 

 

If you choose fillable forms as your free file option, you should be comfortable doing your own taxes. Limitations with fillable forms include:

• It won’t give you guidance about which forms to use or help with your tax situation.

• It doesn’t provide error checking as it is only typing in information into the PDF return.

• It does not automatically add the necessary schedules, forms, and documents to your return.

• It does not transmit to the Department and you must print the return, put the return into an envelope, and ensure you provide enough postage.

 

 

See instructions for line-by-line guidance.

 

AARP Tax-Aide

 

The AARP Foundation Tax-Aide Program offers free assistance to individuals 50 and older, who can’t afford a tax preparation service, to file federal and Arizona state returns.

 

 

Volunteer Income Tax Assistance (VITA)

 

The VITA Program provides free tax help to people who generally make $69,000 or less, persons with disabilities, and limited English speaking taxpayers.

 

211 Information

 

 

For free, local federal and state tax preparation locations for taxpayers who are elderly, disabled, or low income, visit www.211arizona.org.

 

Form 1099-G and 1099-MISC

You can now access the Arizona Department of Revenue (ADOR) online portal to search, download, and print 1099-MISC and 1099-G forms through www.AZTaxes.gov by clicking on “View My 1099 Form” and providing the necessary information.

 

Form 1099-MISC
Form 1099-MISC reports miscellaneous compensation and other payments such as the Arizona Families Tax Rebate. Primary taxpayers are issued a Form 1099-MISC if they received the rebate in 2025. 

 

Note: The IRS has determined that the rebate is subject to federal income tax and is required to be reported as part of the federal adjusted gross income. However, the rebate is not subject to Arizona income tax and should be subtracted from the federal adjusted gross income on the Arizona individual income tax return.

 

Form 1099-G
Form 1099-G reports the amount of refunds, credits, or offsets of state income tax ADOR paid to the taxpayer in a tax year. 

 

Form 1099-G is issued if:

• you itemized deductions on your federal Form 1040, Schedule A, for a tax year, and

• your Arizona income tax payments for the tax year exceeded your actual tax liability (e.g., you received a refund, applied your overpayment against your estimated tax obligation, or your overpayment was used to pay another tax liability, applied to a debt owed to another state agency or applied to a voluntary contribution on your tax return).

• You must meet both criteria to receive a Form 1099-G for the year in which the overpayment was refunded or applied.

 

Please note: This Form 1099-G does not include unemployment benefits received last year. Visit the Arizona Department of Economic Security for your unemployment information.

Copies of Prior Arizona Tax Returns

Taxpayers requesting copies of their previously submitted Arizona tax returns must complete and mail in Form 450 with payment. If applicable, submit a Form 285, Power of Attorney. Certain tax years and certified copies can only be fulfilled by the copy desk unit within ADOR. This means that the form must be submitted by mail or drop-box. If a request is received without payment, it will not be processed. For this reason, this document cannot be emailed to the Department.