Arizona Tax Tables for 2017
The 2017 Arizona Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Arizona State Tax Calculator 2017.
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Arizona Tax Tables for 2017
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Arizona in 2017. Arizona uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2017)
Marginal income tax brackets for Single filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,346.00 | 2.59% |
| 2 | $ 10,346.00 to $ 25,861.00 | 2.88% |
| 3 | $ 25,861.00 to $ 51,721.00 | 3.36% |
| 4 | $ 51,721.00 to $ 155,159.00 | 4.24% |
| 5 | $ 155,159.00 and over | 4.54% |
Married filing jointly – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing jointly filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,690.00 | 2.59% |
| 2 | $ 20,690.00 to $ 51,721.00 | 2.88% |
| 3 | $ 51,721.00 to $ 103,440.00 | 3.36% |
| 4 | $ 103,440.00 to $ 310,317.00 | 4.24% |
| 5 | $ 310,317.00 and over | 4.54% |
Married filing separately – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing separately filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,346.00 | 2.59% |
| 2 | $ 10,346.00 to $ 25,861.00 | 2.88% |
| 3 | $ 25,861.00 to $ 51,721.00 | 3.36% |
| 4 | $ 51,721.00 to $ 155,159.00 | 4.24% |
| 5 | $ 155,159.00 and over | 4.54% |
Head of household – Progressive Tax Brackets (2017)
Marginal income tax brackets for Head of household filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,346.00 | 2.59% |
| 2 | $ 10,346.00 to $ 25,861.00 | 2.88% |
| 3 | $ 25,861.00 to $ 51,721.00 | 3.36% |
| 4 | $ 51,721.00 to $ 155,159.00 | 4.24% |
| 5 | $ 155,159.00 and over | 4.54% |
Widowed – Progressive Tax Brackets (2017)
Marginal income tax brackets for Widowed filers in Arizona for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,690.00 | 2.59% |
| 2 | $ 20,690.00 to $ 51,721.00 | 2.88% |
| 3 | $ 51,721.00 to $ 103,440.00 | 3.36% |
| 4 | $ 103,440.00 to $ 310,317.00 | 4.24% |
| 5 | $ 310,317.00 and over | 4.54% |
Arizona Standard Deduction(2017)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $5,183 |
| Married filing jointly | $10,336 |
| Married filing separately | $5,183 |
| Head of household | $5,183 |
| Widowed | $10,336 |
Arizona Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Arizona updates:
Frequently Asked Questions
Where do I see the Arizona rules applied?
Open the state settings / brackets table on this page and the full Arizona calculator for year-specific details.
Can businesses or pass-through entities use Form 140ES?
No. Form 140ES is solely for individual taxpayers, including self-employed business owners. Pass-through entities such as S-corporations and partnerships have separate Arizona estimated tax requirements and cannot use the individual 140ES vouchers. Individuals who expect pass-through income may still need Form 140ES to cover tax resulting from that income, especially when withholding is not available.
Self-employment in Arizona—what about SE tax?
SE tax is federal. Arizona taxes the net income at the state rate after adjustments.
What is Arizona Schedule A(PY) and who must file it?
Arizona Schedule A(PY) is the itemized deduction schedule used exclusively by part-year residents filing Form 140PY. It allows taxpayers to calculate allowable Arizona itemized deductions by starting with federal itemized amounts, applying Arizona-specific adjustments, and then prorating the total based on the part-year residency ratio. Anyone filing Form 140PY who wishes to itemize rather than use the standard deduction must complete Schedule A(PY). Since part-year residents cannot use the federal itemized deduction amount directly, this schedule provides the official structure Arizona uses to determine the prorated deduction amount permitted for state tax purposes.
Is Form 301 used for amended returns?
Yes. When amending a return involving credits, Form 301 must be recompleted to reflect corrected amounts, removed credits, or added credits. If the corrected return results in credit recapture, Part III of Form 301 calculates the amount owed. Taxpayers filing amended returns should also include Form 300 and any corrected credit schedules to ensure Arizona can recompute tax liability accurately.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.