2024 Arizona Form 140 - Resident Personal Income Tax Return

You (and your spouse, if married filing a joint return) may file Form 140 only if both of you are full year residents of Arizona.

You must use Form 140 to file for 2024 if any of the following apply to you:

• Your Arizona taxable income is $50,000+ regardless of filing status.
• You are making adjustments to income.
• You itemize deductions.
• You claim tax credits other than the family income tax credit, the credit for increased excise taxes, or the property tax credit.
• You are claiming estimated payments.
• You received the 2024 Arizona Families Tax Rebate and are subtracting the amount of your rebate received from Arizona gross income.