According to the Arizona Department of Revenue, individuals with an adjusted gross income of at least $5,500 must file taxes, and an Arizona resident is subject to tax on all income, including from other states. Additionally, individuals in Arizona on a temporary basis have to file a tax return reporting any income earned in Arizona.
Arizona filing requirements are based on Filing Status, Gross Income and Arizona Adjusted Gross Income.
Who must file a Arizona tax return?
You must file an Arizona tax return if:
- Single AND gross income is more than $12,950
- MFJ AND gross income is more than $25,900
- MFS AND gross income is more than $12,950
- Head of Household AND gross income more than $19,400
How to file married filing separate in a community property state?
- Arizona is a community property state. If you file a separate return, you must figure how much income to report using community property laws. Under these laws, a separate return must reflect one-half of the community income from all sources plus any separate income.
- When you file separate returns, you must account for community deductions and credits on the same basis as community income.
- If you file as MFS, you must itemize if your spouse itemizes. One of you may not claim the standard deduction while the other one itemizes.
Arizona will allow you to file a MFS state return when you have filed a MFJ on the Federal return. If you do change the status you will not be able to electronically file this return.
You may file a joint return, even if you and your spouse filed separate federal returns.
You may claim itemized deductions on your Arizona return even if you take the standard deduction on the federal return.
Do you have to file if you are an American Indian?
If you are an American Indian you must file UNLESS all of the following apply to you
- You are an enrolled member of an Indian tribe
- You live on the reservation established for that tribe
- You earned all of your income on that reservation
Spouses of American Indians MUST file a tax return if they meet Arizona Filing Requirements.