Determining Your Arizona  Filing Status

• Arizona allows married couples to choose filing status – can file jointly or separately even if married federally
• Single filers can file as single or head of household if eligible
• Married filing jointly requires being married by Dec 31, 2022, even if living separately
• Special cases like the death of a spouse can still allow joint filing
• Form 140 joint filing is not allowed if the spouse is a nonresident alien, lives in a different state, or was only a partial-year AZ resident
• Alternative forms like 140NR and 140PY needed for nonresident or partial-year resident spouses

Imagine you’re Sophia, an Arizona resident who recently got married. As the end of the year approaches, Sophia is puzzled about how to file her taxes. Should she file jointly with her spouse or separately? Let’s dive into the intricacies of Arizona’s tax filing system and help Sophia make an informed decision.

Determining Your Filing Status

Before diving into the specifics, it’s essential to understand the basics of determining your filing status in Arizona.

Federal vs. Arizona Filing Status

Arizona’s tax system is unique. Even if you’re married for federal tax purposes, Arizona allows you to choose between filing jointly or separately. This flexibility can be beneficial, depending on your financial situation.

Single Filers

If you’re unmarried, your filing status in Arizona is straightforward. You can either file as single or, if eligible, as head of household.

Married Filing Joint Return

Basics of Joint Filing

Married couples in Arizona have the option to file their taxes jointly by checking box 4 on Form 140. This choice can often lead to tax benefits and simpler paperwork.

Eligibility for Joint Filing

If you were married by December 31, 2022, you’re eligible to file jointly in Arizona. This rule applies even if you lived separately from your spouse at the end of the year.

Special Cases

Life events can complicate tax filing. For instance, if your spouse passed away in 2022 and you didn’t remarry within the year, you could still file a joint return. For more on this, refer to page 2 of the Form 140 instructions.

Understanding Arizona Form 140: For Full-Year Residents

Arizona Form 140 is tailored specifically for those who have been residents of Arizona for the entire year. However, there are certain conditions under which you cannot file a joint income tax return using this form.

Restrictions on Joint Filing

Joint filing on Form 140 is not permissible if:

• Your spouse is a nonresident alien, meaning they are a citizen of another country and reside there.
• Your spouse lives in a different state.
• Your spouse lived in Arizona for only part of the year.

Alternative Forms for Special Cases

If you’re married to a nonresident spouse, you’ll need to use Arizona Form 140NR for joint filing. Detailed instructions for this form can be found in the Form 140NR guide. 

Similarly, if your spouse was an Arizona resident for just a portion of the year, you should file jointly using Arizona Form 140PY. The Form 140PY instructions provide a comprehensive breakdown of this process.

Additional Resources

For those seeking more in-depth information on filing a joint tax return with a part-year resident or nonresident spouse, the department’s ruling, ITR 14-1, offers valuable insights. This ruling specifically addresses the nuances of filing a joint tax return when one spouse is a full-year resident and the other is either a part-year resident or a nonresident.

The article delves into the Arizona’s tax filing system, specifically focusing on the Form 140. While the form is designed for full-year residents, there are certain conditions that restrict joint filing, such as having a spouse who is a nonresident alien, a resident of another state, or a part-year Arizona resident. 

In such cases, alternative forms like 140NR and 140PY come into play. The article emphasizes the importance of understanding these nuances and recommends consulting with an Arizona tax consultant for tailored advice. 

FAQs:

Who is Arizona Form 140 designed for?

Form 140 is tailored for individuals who have been residents of Arizona for the entire year.

Can I file a joint return on Form 140 if my spouse is a nonresident?

No, if your spouse is a nonresident alien, resides in another state, or was a part-year Arizona resident, you cannot file a joint return using Form 140.

Which form should I use if I’m married to a nonresident spouse?

You should use Arizona Form 140NR for joint filing with a nonresident spouse.

What if my spouse was a resident of Arizona for only part of the year?

In such cases, you should file jointly using Arizona Form 140PY.

Where can I find more detailed information about joint filing with a nonresident or part-year resident spouse?

The department’s ruling, ITR 14-1, provides comprehensive insights on this topic.