Arizona Tax Tables for 2022
The 2022 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 2022.
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Arizona Tax Tables for 2022
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Arizona in 2022. Arizona applies a flat income tax to this filing status. All taxable income is taxed at the same rate, with no marginal brackets. This table shows the single rate used in calculations. To understand how flat tax tables differ from progressive systems, see our Tax Tables guide.
Single – Flat Income Tax (2022)
A single flat tax rate applies to all taxable income for Single filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing jointly – Flat Income Tax (2022)
A single flat tax rate applies to all taxable income for Married filing jointly filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing separately – Flat Income Tax (2022)
A single flat tax rate applies to all taxable income for Married filing separately filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Head of household – Flat Income Tax (2022)
A single flat tax rate applies to all taxable income for Head of household filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Widowed – Flat Income Tax (2022)
A single flat tax rate applies to all taxable income for Widowed filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Arizona Standard Deduction(2022)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $12,950 |
| Married filing jointly | $25,900 |
| Married filing separately | $12,950 |
| Head of household | $19,400 |
| Widowed | $25,900 |
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.