![]() ![]() Other filing requirements include but are not limited to when: Gross income means all income before deducting expenses that is reportable to the state of Arizona.Įven if your gross income is below the amount specified for your filing status, you may still have to file an Arizona tax return. Married residents likewise must file if their gross income is more than $25,900. You must file an Arizona tax return if your gross income exceeds the minimum specified for your filing status.įor tax year 2022, Single residents must file if their gross income is more than $12,950. The first page of each instruction booklet will also discuss the criteria for choosing between the Easy, Short, and Long forms for tax year 2022. Read the first page of any AZ Form 140 instructions book to help determine if you should file as a resident, part-year resident, or nonresident for tax year 2022.
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