BASIC INFORMATION
WHO (must file):
Residents:
Single, Married Filing Separately, Head of
Household:
Must file if your gross income is greater
than $15,000 or if your Arizona adjusted
gross income is greater than $5,500.
Married Filing Jointly:
Must file if your gross income is greater
than $15,000 or if your Arizona adjusted
gross income is greater than $11,000.
Nonresidents:
Single, Married Filing Separately, Head of
Household:
Must file if your gross income is greater
than $15,000 or if your Arizona adjusted
gross income is greater than $5,500.
Married Filing Jointly:
Must file if your gross income is greater
than $15,000 or if your Arizona adjusted
gross income is greater than $11,000.
WHAT (forms do you file)
Residents:
Form 140 Individual Tax Returns
Nonresidents:
Form 140NR
WHEN (are the tax returns due)
Original due date: April 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, send tax
return to :
Arizona Department of Revenue
P.O. Box 52138
Phoenix, AZ 85072-2138
If mailing a payment, send to:
Arizona Department of Revenue
P.O. Box 52016
Phoenix, AZ 85072-2016
