Arizona State Tax Return Guidelines
- Arizona requires filing if income is at least $5,500.
- Residents are taxed on worldwide income; nonresidents on Arizona income.
- Separate filing is allowed, and deductions can be claimed independently from federal taxes.
- American Indians living and earning income on tribal reservations may be exempt from filing.
Submitting Returns and Important Deadlines
- Refund returns to be mailed to Arizona Department of Revenue at PO Box 52138, Phoenix, AZ 85072-2138.
- Mail payments to the same department.
- Deadline for filing is April 15, similar to federal tax deadlines.
Arizona Tax Rules Overview
- Residents must file if gross income surpasses certain thresholds.
- Filing status does not have to match federal filing status.
- Established residency period is nine months for tax purposes.
Recommended Arizona Tax Withholding
- Elective withholding rates for employees to meet Arizona requirements.
- Annual wages threshold has been removed.
Filing and Residency Information
- Residents domiciled in Arizona, even if temporarily absent.
- Arizona allows MFS state return if filed MFJ on the federal return.