Arizona Tax Tables for 2021
The 2021 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 2021.
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Arizona Tax Tables for 2021
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Arizona in 2021. 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 (2021)
Marginal income tax brackets for Single filers in Arizona for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 28,653.00 | 2.55% |
| 2 | $ 28,653.00 and over | 2.98% |
Married filing jointly – Progressive Tax Brackets (2021)
Marginal income tax brackets for Married filing jointly filers in Arizona for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 57,305.00 | 2.59% |
| 2 | $ 57,305.00 and over | 3.34% |
Married filing separately – Progressive Tax Brackets (2021)
Marginal income tax brackets for Married filing separately filers in Arizona for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 28,653.00 | 2.55% |
| 2 | $ 28,653.00 and over | 2.98% |
Head of household – Progressive Tax Brackets (2021)
Marginal income tax brackets for Head of household filers in Arizona for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 28,653.00 | 2.55% |
| 2 | $ 28,653.00 and over | 2.98% |
Widowed – Progressive Tax Brackets (2021)
Marginal income tax brackets for Widowed filers in Arizona for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 57,305.00 | 2.59% |
| 2 | $ 57,305.00 and over | 3.34% |
Arizona Standard Deduction(2021)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $12,550 |
| Married filing jointly | $25,100 |
| Married filing separately | $12,550 |
| Head of household | $18,800 |
| Widowed | $25,100 |
Arizona Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Arizona updates:
Frequently Asked Questions
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.
Can taxpayers claim both the Arizona and federal foreign tax credits?
Yes, Arizona residents may claim both, but they must coordinate claims carefully. If a taxpayer takes a foreign tax deduction on their federal return instead of a federal credit, Arizona generally requires them to reverse that deduction before applying the Arizona credit. Likewise, if the foreign tax is refunded after filing, both federal and Arizona returns may require amendments. For step-by-step examples, see the guidance linked on the AZ-309 calculator page.
Can charitable donations increase the standard deduction?
Arizona provides an increased standard deduction adjustment for certain charitable contributions—check the state section.
What documentation must accompany Arizona Form 131?
Arizona typically requires: (1) a copy of the death certificate, (2) Form 131 completed and signed by the claimant, and (3) if applicable, court letters of personal representative appointment. When no personal representative exists, individuals claiming based on funeral or medical expenses must attach receipts or payment confirmations. If the spouse claims the refund, no probate documentation is required, but the spouse must still provide the death certificate. For electronically filed returns where attachments cannot be included, taxpayers must mail the documentation to the Arizona Department of Revenue with a cover note referencing the e-file confirmation. You can refer to the instructions included with the form at the AZ-131 calculator page.
How are refunds and payments handled on Form 140?
Refunds and balances due are determined by comparing total tax after credits with total payments and withholding. Form 140 incorporates Arizona withholding from W-2s and 1099s, estimated tax payments, extension payments, refundable credits, and certain credit transfers. Any excess withholding or refundable credits generate a refund, while an underpayment results in a balance due. Taxpayers may also designate part of their refund to voluntary Arizona funds or apply it to next year’s estimated tax. Instructions for refund allocation and electronic payment methods can be found on the Form 140 filing guide at Arizona Form 140.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.