2024 Arizona Form 140PTC Property Tax Refund (Credit) Claim

File AZ Form 140PTC only if you meet the following:

1. You were a resident of Arizona for the year from (January 1, 2024, to December 31, 2024).
2. You (or your spouse, if filing joint) were either 65 or older by December 31, 2024, or if you (or your spouse, if filing joint) were under age 65, you were receiving Title 16 Supplemental Security Income (SSI) payments during 2024. (You must meet only one of these requirements.) Even though you must meet only one of these requirements, the date of birth is required for every Form 140PTC. Enter your date of birth (or your spouse’s date of birth, if qualified) in Box 79.
   NOTE: If a taxpayer’s 65th birthday was January 1, 2025 (born 1/1/59), that person would be considered to be age 65 at the end of 2024 for federal income tax purposes and likewise for Arizona income tax purposes.
3. Your total household income was less than $3,751 if you lived alone. If others lived with you, your total household income was less than $5,501.
4. You paid property taxes or rent on your main home in Arizona during 2024. You may also have paid both property taxes and rent for the whole year of 2024. If you only paid rent during 2024, you must have rented for the whole year. You also meet this requirement if one of the following applies:
   • You were a resident of a nursing home in Arizona. The nursing home was subject to and paid property taxes. You used your social security or other personal funds to pay the nursing home.
   • You were a shareholder of a cooperative corporation in Arizona. The unit that you lived in was your main home during 2024.
   • You were a member of a condominium association in Arizona. Your unit was your main home during 2024.
   • You are not filing Form 140EZ. You cannot claim the property tax credit on Form 140EZ. You cannot complete and mail a separate Form 140PTC to claim that credit, if filing form 140EZ. To claim this credit, you must file using either Form 140 or Form 140A.

If you meet all of 1 through 4, you may claim a refund of Arizona property taxes. Complete Form 140PTC to figure your credit.