The following changes have been made by Arizona for the 2025 tax year.
2025 Arizona Standard Deductions Adjusted
The 2025 Arizona standard deduction amounts are:
- $15,750 for a single taxpayer or a married taxpayer filing a separate (MFS) return;
- $31,500 for a married couple filing a joint return (MFJ);
- $23,625 for individuals filing a head of household return (HoH).
Virtual Currency and Non-Fungible Tokens Received at the Time of Airdrop can be Subtracted from Income
If not already excluded from the Arizona gross income under the internal revenue code, the value of virtual currency and non-fungible tokens received at the time of airdrop can be subtracted from Arizona state income.
Gas Fees or Non-Fungible Token Basis can be Subtracted from Income
Gas fees not already included in the taxpayer's virtual currency or non-fungible token basis can be subtracted from Arizona state income.
Inflation-Adjusted Contribution Limits for Arizona Tax Credits
The maximum allowable tax credits for donations to Qualifying Charitable Organizations (QCOs) and Qualifying Foster Care Charitable Organizations (QFCOs) have been updated to reflect inflation adjustments:
- QCO Contributions: Up to $495 for single filers and $987 for married couples filing jointly.
- QFCO Contributions: Up to $618 for single filers and $1,234 for married couples filing jointly.
To claim these credits on your 2025 tax return, contributions must be made no later than April 15, 2026.
Program Entry
- Arizona state return
- 3 dots and select "Edit"
- Subtractions From Income
- Other Subtractions from Income