Arizona Form 140ET – Credit for Increased Excise Taxes
Last reviewed: 2025-11-16
Use the Arizona Tax Form Calculator Form 140ET: Arizona Credit for Increased Excise Taxes as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Arizona state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Arizona Form 140ET allows eligible taxpayers to claim the Credit for Increased Excise Taxes, a refundable credit designed to offset the impact of higher excise taxes on essential goods. Because excise taxes disproportionately affect low-income households, this credit ensures a level of relief for those with limited income. Unlike many Arizona credits, Form 140ET is fully refundable, meaning taxpayers can receive the credit even if they owe no income tax. Eligibility is based on filing status, total household income, and the number of qualifying household members.
The form is intentionally simple and consists of an income limit check and a per-person refundable credit calculation. Arizona caps the credit at a fixed dollar amount per household member, up to a maximum of five people. Households exceeding the income limit for their filing status are not eligible to claim the credit.
Eligibility Requirements
Form 140ET determines eligibility using three core inputs:
- Filing Status – Income limits differ for single taxpayers and married couples filing jointly.
- Household Income – Your total income for the year must not exceed the limit set by the Arizona Department of Revenue.
- Number of Qualifying Household Members – You may claim up to five qualifying individuals. Each eligible person contributes an equal amount to the final credit.
Once eligibility is confirmed, the refundable credit equals the number of qualifying household members multiplied by Arizona’s fixed per-person credit amount. If household income exceeds the threshold, the credit is automatically zero.
| This form is informational only. Arizona Form 140ET provides a refundable credit for low-income households to offset increased excise taxes. You may claim the credit only if your household income is below the limit for your filing status. | ||
| 1 | Filing Status | |
| 2 | Household income for the year | |
| 3 | Number of qualifying household members (maximum 5) | |
| 4 | Income limit based on filing status | |
| 5 | Eligible? (1 = Yes, 0 = No) | |
| 6 | Credit calculation: 100 × number of qualifying persons | |
| 7 | Refundable credit (if ineligible, enter 0) | |
Understanding the Credit
The Arizona Credit for Increased Excise Taxes is intended to provide relief to households most affected by higher consumption-based taxes. Because excise taxes apply uniformly regardless of income level, low-income taxpayers often experience a disproportionately higher burden. The refundable nature of Form 140ET helps counteract this imbalance by returning money directly to eligible households.
For qualifying individuals, the credit can be meaningful, especially for households with multiple members. The calculation is straightforward, and the credit does not require itemized deductions, receipts, or additional worksheets. Most taxpayers can determine eligibility in less than a minute using the calculator version of this form.
Last reviewed: 2025-11-16: If you believe this form requires an update, please contact us.
Additional Resources
- Arizona Department of Revenue
- Arizona Form 140 – Resident Income Tax Return
- Arizona Form 140A – Short Form
- Arizona Form 140EZ – EZ Form
- Arizona Form 140PTC – Property Tax Credit
Review Form 140ET each year to confirm the latest income limits and credit rules, as small annual adjustments may apply. Because this credit is refundable, it remains valuable even for taxpayers with zero tax liability.
Quick Access Tools
Frequently Asked Questions
What is Arizona Form 140EZ and who is eligible to file it?
Arizona Form 140EZ is the simplest of all Arizona resident income tax returns. It is specifically designed for full-year residents with very basic tax situations—typically wage earners or retirees whose income and deductions require no adjustments or additional schedules. Form 140EZ supports only a limited range of income types and does not allow itemized deductions, business income, capital gains adjustments, Arizona additions, or complex credits. Taxpayers eligible for Form 140EZ must meet strict criteria, including filing as Single or Married Filing Jointly, having only basic income sources, and claiming the standard deduction. It is ideal for those who want a quick and streamlined method to file their Arizona taxes without navigating the complexity of longer forms.
How do credits interact with amended returns filed using Form 140X?
Credits must be recalculated as if the return were being filed for the first time. If the amendment increases income or changes filing status, previously claimed credits may decrease. If the amendment adds a missed credit—such as those calculated on Forms 321, 322, 323 or 348—taxpayers should attach the full credit form to the amended return. Unused credits with carryforward provisions may need adjustment across multiple years.
Can Form 131 be used when amending a deceased taxpayer’s prior-year return?
Yes. If a deceased taxpayer is owed money from an amended return—such as correcting income, claiming a missed credit or adjusting withholding—the claimant must resubmit Form 131 with the amended return. The Arizona Department of Revenue requires the form each time a refund is issued, even if one was previously accepted for another year. Guidance on pairing Form 131 with amended returns can be reviewed alongside the amended return calculator at Arizona Form 140X.
Does Form 140EZ allow itemized deductions or only the standard deduction?
Form 140EZ only permits the standard deduction. Itemized deductions—including mortgage interest, medical expenses, property taxes, charitable contributions, and other Schedule A items—cannot be claimed on this form. The Form 140EZ standard deduction is predefined based on filing status and does not allow for additional increases such as charitable deduction boosts available on other forms. Taxpayers who wish to itemize must instead file Form 140.
What are the annual credit limits for QFCO contributions?
Arizona sets distinct limits for Single/HOH/MFS filers and for Married Filing Jointly. Taxpayers may claim only up to the allowable limit. Any contributions above that limit cannot be refunded but may be carried forward for up to five years. These limits are separate from those used for QCO contributions (Form 321), meaning taxpayers can claim both credits in the same tax year.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.