If you earn any income from a source originating in Arizona, it will be taxed according to the state’s income tax regulations. Even if you don’t live in Arizona, or you are in the state temporarily, you are still responsible for Arizona state income tax. Income includes wages, rental income, business profits, real estate sales for properties held in Arizona, interest or dividends earned in state, and any other income from Arizona origins.
When to File
Arizona requires you to file state income tax if you fall into one of the following four categories:
- Single taxpayer with an Arizona adjusted gross income of $5,500 or more, or a gross income of at least $15,000
- Married Filing Jointly with an Arizona adjusted gross income of $11,000 or more, or a gross income of at least $15,000
- Married Filing Separately of an Arizona adjusted gross income of at least $,5,500, or a gross income of at least $15,000
- Head of Household taxpayer reporting an Arizona adjusted gross income of $5,500 or more, or a gross income of at least $15,000
If any of your income came from within the state, you need to report it regardless of your resident status.
Native Americans who reside in Arizona aren’t required to file a tax return if all of the following statements are true:
- You are a member of an Indian Tribe
- You live on a reservation
- All of your income is derived from the reservation
Similarly, military personnel are required to file Arizona taxes unless they meet all of the following exemptions:
- You are an active duty member of the Armed Forces of the United States.
- Your entire income comes from your military earnings for active service.
- Arizona tax was not withheld from your active duty military pay.
