In the state of Arizona, full-year resident or part-year resident individuals must file a tax return if they are:
- Single or married filing separately and gross income (GI) is greater than $14,600;
- Head of household and GI is greater than $21,900; or
- Married and filing jointly and GI is greater than $29,200.
For non-resident individuals the threshold numbers above are prorated based on the individual’s Arizona gross income to their federal adjusted gross income.
2024 Arizona Standard Deductions Amounts
The Arizona standard deduction amounts are:
- $14,600 for a single taxpayer or a married taxpayer filing a separate return;
- $21,900 for individuals filing a head of household return; and
- $29,200 for a married couple filing a joint return.
An individual may claim itemized deductions on an Arizona return even if taking a standard deduction on a federal return.
Due Date for Calendar Year Filer
Taxpayers have until Tuesday, April 15, 2025 to file their 2024 tax return or an extension. If filing an extension, the extended due date to file the income tax return is October 15, 2025.
Change for Charitable Contributions Computation
For taxpayers who do not itemize their deductions on their 2024 Arizona income tax return and elect to take the standard deduction, the allowable Standard Deduction Increase was modified.
For tax year 2024, the allowable portion of your charitable contributions used to compute your Standard Deduction Increase was increased from 31% to 33% of the qualified charitable contributions made during the tax year.
Credit for Contributions to Qualifying Charitable Organizations
The allowable current year credit for contributions to qualifying charitable organizations was adjusted for inflation purposes.
For 2024, the maximum current year credit is:
- $470 for single and head of household taxpayers.
- $938 for married taxpayers filing a joint return.
Credit for Contributions to Private School Tuition Organizations
The allowable current year credit for contributions to private school tuition organizations was adjusted for inflation purposes.
For 2024, the maximum current year credit is:
- $731 for single and head of household taxpayers.
- $1,459 for married taxpayers filing a joint return.
Credit for Contributions Made to Certified School Tuition Organizations
The allowable current year credit for contributions to a certified school tuition organization was adjusted for inflation purposes.
For 2024, the maximum current year credit is:
- $728 for single and head of household taxpayers.
- $1,451 for married taxpayers filing a joint return.
Credit for Contributions to Qualifying Foster Care Charitable Organizations
The allowable current year credit for contributions to a qualifying foster care charitable organization was adjusted for inflation purposes.
For 2024, the maximum current year credit is:
- $587 for single and head of household taxpayers.
- $1,173 for married taxpayers filing a joint return.
Tips for a Seamless Tax Filing
- It is important to gather documents and file a complete and accurate tax return. Returns that are detected to have a possible calculation error, missing information, or if there is suspected identity theft or fraud, require manual review and thereby delaying the process.
- You must complete your federal return before you can start your Arizona return.
- Choose e-file and direct deposit for a faster refund.
- If you are not preparing your own tax return, be sure to choose a reputable tax preparer and ensure they are following legal requirements.
- Verify you are using the correct tax year form by looking at the upper right corner.
- Confirm essential information like your tax ID number, Social Security number, routing number, or account number is correct in all the appropriate boxes.
- Double-check to ensure you have all the information and supporting documentation, and include all pages that have information entering your name and tax ID number on the top of each page. The Arizona Department of Revenue cannot process incomplete tax returns.