Resident Personal Income Tax Booklet (Arizona Form 140)

Arizona Form 140

Put enough postage on the envelope

return is false or fraudulent, or you do not file a return. To

find out more about what records you should keep, get

The U.S. Post Office must postmark your return or extension

federal Publication 552.

request by midnight April 15, 2014. A postage meter

postmark will not qualify as a timely postmark. Only a

Where’s My Refund?

postmark from the U.S. Post Office will qualify. You may

If you e-filed, you can expect your refund within 2 weeks of

also use certain private delivery services designated by the

the date you e-filed. If you filed a paper return, you can

IRS to meet the “timely mailing as timely filed” rule.

expect your refund within 12 weeks of the date you filed.

How Long To Keep Your Return

You can check on your refund by visiting

and clicking on “Where’s my refund?” If you have not

You must keep your records as long as they may be needed

received your refund within the noted time frames, you may

for the administration of any provision of Arizona tax law.

call one of the numbers listed on page 1 of these

Generally, this means you must keep records that support

instructions. Before you call, be sure to have a copy of your

items shown on your return until the period of limitations for

2013 tax return on hand. You will need to know your SSN,

that return runs out.

your filing status and your 5-digit zip code.

The period of limitations is the period of time in which you

can amend your return to claim a credit or refund or the

Contacting the Department

department can assess additional tax. A period of limitations

Your tax information on file with the department is

is the limited time after which no legal action can be

confidential. If you want the department to discuss your tax

brought. Usually, this is four years from the date the return

matters with someone other than yourself, you must authorize

was due or filed.

the department to release confidential information to that

In some cases, the limitation period is longer than four years.

person. You may use Form 285 to authorize the department to

The period is six years from when you file a return if you

release confidential information to your appointee. See Form

underreport the income shown on that return by more than

285 for details.

25%. The department can bring an action at any time if a

HOW MUCH INCOME CAN YOU HAVE AND PAY NO TAXES?

EXAMPLES

You still have to file a return, but you pay no taxes, if your income is less than the levels shown in the chart below. For purposes of

this chart, “income” means Arizona adjusted gross income plus the dependent exemption claimed (Form 140, page 1, line 17 plus

the amount on Form 140, page 2, line C15; or Form 140A, page 1, line 18, plus the amount on Form 140A, page 1, line 15, or

Form 140EZ, page 1, line 6). To rely on this chart, you must claim the family income tax credit, if you qualify.

FILING STATUS

UNMARRIED

NUMBER OF

MARRIED FILING

HEAD OF

MARRIED FILING

DEPENDENTS

SINGLE

SEPARATE

HOUSEHOLD

JOINT

$ 8,594

N/A

$ 17,182

(A)

10,000

10,414

19,482

20,000

11,664

12,714

20,135

23,600

13,964

15,014

23,800

27,300

16,264

17,314

25,200

(C)

31,000

18,564

19,614

(B) 26,575

31,000

(A) single, $10,000

(B) unmarried head of household,

income one dependent

$26,575 income*, five dependents

income*, four dependents

Income*

$ 10,000

$ 26,575

$ 31,000

less: Dependent exemption

-2,300

-11,500

-9,200

Standard deduction

-4,945

-9,883

Personal exemption

-2,100

-4,200

-6,300

Net taxable income

$ 655

$ 992

$ 5,617

Tax (optional tax table)

$ 17

$ 25

$ 146

less: Family tax credit

-80

-240

Tax owed

$ 0

*For purposes of these examples, “income” means Arizona adjusted gross income plus the dependent exemption amount claimed.

Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 45

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