Arizona state income tax — ITIN filer guide

Arizona taxes income at a flat 2.5% (tax year 2026), administered by the Arizona Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 2.5%

  • State return form: Form 140
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Single/MFS: gross income over $15,750 (TY2025 Form 140 instructions; tracks federal standard deduction)
  • State sales tax: 5.6%
  • Special regime: Standard deduction tracks the federal amount; small nonrefundable dependent tax credit available

Arizona refund timing

  • E-filed returns: most e-file refunds in under 8 weeks; ADOR dashboard showed e-filed returns processing in ~6 days as of late May 2026
  • Paper returns: allow a minimum of 10 weeks from date filed
  • Check your Arizona refund status

State tax agency

  • Arizona Department of Revenue — azdor.gov
  • Phone: (602) 255-3381
  • Free filing option: AZ Free File Alliance vendors via azdor.gov (income-limited). Arizona used IRS Direct File in 2024-25, but Direct File is discontinued for the 2026 season.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Arizona state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form 140
  3. Apply state-specific deductions and credits
  4. E-file — AZ Free File Alliance vendors via azdor.gov (income-limited). Arizona used IRS Direct File in 2024-25, but Direct File is discontinued for the 2026 season.
  5. Or visit a VITA site for free in-person preparation

Arizona state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Arizona has no state earned income tax credit (EITC). The federal EITC requires a valid SSN — ITIN filers cannot claim it in any state.

State child tax credit: No ongoing state CTC; nonrefundable Dependent Tax Credit (commonly $100 per dependent under 17 — amount not re-verified this session)

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Arizona Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.