Arizona Form 140a - Resident Personal Income Tax Booklet

Arizona Form 140A

with your return. Keep the copies for your records. Be sure

items shown on your return until the period of limitations for

that you file the original and not a copy. To mail your return,

that return runs out.

use the envelope that came in your booklet. To avoid delays, if

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

you are mailing more than one return, please use separate

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

envelopes for each return.

can assess additional tax. A period of limitations is the limited

Where Should I Mail My Return?

time after which no legal action can be brought. Usually, this is

If you are sending a payment with this return, use the white

four years from the date the return was due or filed.

address label attached to the envelope. If the envelope or

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

label is missing, send the return to:

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

underreport the income shown on that return by more than

Arizona Department of Revenue

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

PO Box 52016

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

Phoenix, AZ 85072-2016

find out more about what records you should keep, get

If you are expecting a refund, or owe no tax, or owe tax but are

federal Publication 552.

not sending a payment, use the yellow address label attached to

the envelope. If the envelope or label is missing, send the return

Where is My Refund?

to:

Arizona Department of Revenue

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

PO Box 52138

date you filed. If you filed a paper return, you can expect your

Phoenix, AZ 85072-2138

refund within 12 weeks of the date you filed. You can check on

Make sure you put enough postage on the

your refund by visiting and clicking on

“Where’s my refund?” If you have not received your refund

envelope.

within the noted time frames, you may call one of the numbers

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

listed on page 1 of these instructions. Before you call, be sure to

request by midnight April 15. A postage meter postmark will

have a copy of your 2013 tax return on hand. You will need to

not qualify as a timely postmark. Only a postmark from the

know your SSN, your filing status and your 5-digit zip code.

U.S. Post Office will qualify. You may also use certain

private delivery services designated by the IRS to meet the

Contacting the Department

“timely mailing as timely filed” rule.

Your tax information on file with the department is

How Long to Keep Your Return

confidential. If you want the department to discuss your tax

matters with someone other than yourself, you must authorize

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

the department to release confidential information to that person.

for the administration of any provision of Arizona tax law.

You may use Form 285 to authorize the department to release

Generally, this means you must keep records that support

confidential information to your appointee. See Form 285 for

details.

EXAMPLES: HOW MUCH INCOME CAN YOU HAVE AND PAY NO TAXES?

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

NUMBER OF

SINGLE

MARRIED FILING

UNMARRIED HEAD

MARRIED FILING

DEPENDENTS

SEPARATE

OF 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

income*, one dependent

household, $26,575

income*, four dependents

income*, five 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

$ 0

Tax owed

Arizona Form 140a - Resident Personal Income Tax Booklet - 2013 Page 16

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