Arizona Income Taxes & Refunds
Arizona's general fund revenue for FY2025 is approximately $16.28 billion, with a significant portion funded by individual income taxes, one of the state’s largest revenue sources. Some 3.1 million people file income taxes in the state every year.
AZ Income Tax Rates
The Arizona Department of Revenue (DOR) is responsible for handling state income taxes. For the 2024 tax year (filed in 2025), filing requirements are based on gross income (GI), not adjusted gross income (AGI). You must file an Arizona income tax return if your gross income exceeds the following amounts: $14,600 for single or married filing separately, $21,900 for head of household, and $29,200 for married filing jointly.
The individual income tax rate is now a flat rate of 2.5% for all taxpayers, regardless of income level. Most full-year residents file using Form 140 or Form 140EZ, depending on eligibility. Part-year residents and non-residents with Arizona-source income must file using Form 140PY or Form 140NR, respectively.
Arizona Tax Payments
Individual income taxes and payments are due on April 15. You can request a six-month extension to file your taxes by sending a form 204 to the DOR. However, there is no extension to pay. You must pay at least 90% of the taxes you owe by April 15 to avoid penalties. Failing to do so may result in penalties and interest on the unpaid balance.
You can file online or (when making a payment) by mailing the forms to the Arizona Department of Revenue at:
P.O. Box 29085
Phoenix, AZ 85038-9085
To Amend a Return
If you want to amend a return from a previous year, you must file a form 140X. You must mail in a copy of your amendment. Mail your forms to:
Arizona Department of Revenue
P.O. Box 52138
Phoenix, AZ 85072-2138
Where's My Refund?
You can check the status of your Arizona state tax refund using the "Where’s My Refund?" tool at AZTaxes.gov To do so, you'll need to provide:
- Social Security Number
- Filing status
- ZIP code
- The tax year you're inquiring about
You can find out about the status of an amendment by calling 800-352-4090.
Avoid Penalties
If you don't pay your Arizona taxes on time, you'll pay a penalty of 4.5% on the balance due for each month or part of a month your return is late, up to a maximum of 25%. If you file on time but pay your taxes late, you'll pay a penalty of 0.5% on the unpaid balance for each month or part of a month the payment is late, up to a maximum of 10%. Unpaid tax balances also accrue interest at the same rate as unpaid federal taxes, which is 7% per year for 2025, compounded annually.
Frequently Asked Questions
How long does it take to receive a refund?
Most refunds are issued in 8 weeks or less. However, if a review is required, more time may be necessary.
Can I make partial tax payments if I can't pay all at once?
Yes. Taxpayers can request a monthly installment plan through AZTaxes.gov.
Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.