Arizona Tax Information

This volunteers-only page provides Arizona-specific income tax tools and information for tax preparers.

Ancestors Exemption
  1. Activities of Daily Living Definitions
  2. Check List (AZ ITP 14-2)
AZ Tax Help
  1. AZ Cactus Guide TY25 (2.1.26)
  2. AZ DOR 140 Booklet TY25
  3. AZ Families Tax Rebate TY23
  4. AZ Quick Reference Guide TY25
Community Property & MFS
  1. AZ Community Property Explanation
  2. AZ Married Filing Separately Policy
County Assessor & Treasurer Links
  1. Apache County
  2. Cochise County
  3. Coconino County
  4. Gila County
  5. Graham County
  6. Greenlee County
  7. La Paz County
  8. Maricopa County
  9. Mohave County
  10. Navajo County
  11. Pima County
  12. Pinal County
  13. Santa Cruz County
  14. Yavapai County
  15. Yuma County
Intake/Interview – AZ checklist
  1. AZ Supplemental Intake Forms
    — AZ Intake Form (1 page) TY25
Local Sales Taxes
  1. Local Sales Tax by City TY25~
Capital Gains & Losses in AZ
  1. AZ Capital Loss Carryforward
  2. Longterm Capital Gains Exclusion TY24
Property Tax Credits
  1. AZ Property Tax Credit Rules
  2. AZ PTC Forms & Instructions (link)
  3. Form 140 PTC Quick Guide TY22
  4. Property Tax Credits (slides)
  5. Renters Form 201 (link)
Tax Credits
  1. AZ DOR Main Link – Codes & Credits
    — Form 321, Charities (2025)
    — Form 321, Charities (2026)
    — Form 322, Public Schools (2025)
    — Form 322, Public Schools (2026)
    — Form 323, Tuition Org (12/1/2025)
    — Form 352, Foster Care (2026)
  2. AZ Tax Credit Flow Chart v6 TY24^
  3. AZ Tax Credits TY25 12.20 (slides)^
  4. Carryover Assistant explanation
    — Carryover Assistant Tool
  5. Carryover Credits Worksheet TY25
  6. Charity Examples Chart
  7. TSO Entries & Basics TY25
  8. Credits Review Checklist
  9. QCD Donations TY24
  10. Qualifying Amounts Chart TY25