Do You Have to File a Tax Return if You Do Not Owe Taxes in Arizona?
The filing requirement for Arizona's state income tax is based on your income, not the amount of tax due. If your income is above a certain level, you must file a tax return, regardless of whether you owe anything. Furthermore, if you overpaid your Arizona income taxes, you cannot get a refund unless you file a tax return.
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Requirements
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As of the 2009 tax year, you were required to file an Arizona tax return if your Arizona adjusted gross income was more than $5,500 -- or $11,000 for married couples filing jointly. Arizona adjusted gross income is calculated by first determining your gross income for federal purposes, then subtracting income that is exempt from Arizona tax, such as active-duty military pay and certain retirement benefits. Arizona Form 140 guides you through the calculation.
Even if your Arizona adjusted gross income is below the filing threshold, you still have to file an Arizona return if your total federal gross income was above a certain level. As of 2009, that level was $15,000. That amount was the same regardless of whether your filing status was single, married filing jointly, married filing separately, or head of household.
Exceptions
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American Indians and members of the military may be exempt from the filing requirement, even if they meet the income standard. If you are an enrolled member of an American Indian tribe, living on a reservation in Arizona, and all your income was earned on that reservation, then you do not have to file an Arizona return. Similarly, if you are an active-duty member of the U.S. military, your active-duty pay represents all of your income, and no Arizona taxes have been withheld from your pay, you don't have to file an Arizona return either.
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Forms
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Arizona residents file their taxes using Form 140. Residents who earned less than $50,000 may be able to use the shorter Form 140A or the abbreviated Form 140EZ. Non-residents who received income from Arizona sources must file Arizona taxes on Form 140NR. Part-year Arizona residents file using Form 140PY. All forms are available by following the link in the Resources.
Time Frame
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Arizona tax returns must be filed by midnight on April 15 -- the same deadline as for federal returns. If you can't file on time, you can get an automatic six-month extension by filing Arizona Form 204, or by filing for a federal extension and checking the box marked "Filing Under Extension" on your Arizona return. For taxpayers with taxes due, they must send an estimated tax payment with Form 204, but if you owe no Arizona tax, you don't have to send anything.
Penalty
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Penalties for filing Arizona taxes late are usually based on the amount of tax unpaid, but Arizona law provides for late penalties even if you owe nothing. If you are required to file an Arizona return but fail to do so, you can be fined up to $1,000.
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References
Resources
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