Arizona Form 140V – Individual Income Tax Payment Voucher

Last reviewed: 2025-11-16

Use the Arizona Tax Form Calculator Form 140V: Arizona Individual Income Tax Payment Voucher 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 140V is the official payment voucher used when sending an individual income tax payment by check or money order to the Arizona Department of Revenue. Taxpayers use this voucher when they owe tax after filing Forms 140, 140A, 140EZ, 140NR or 140PY and choose not to pay electronically. The voucher helps ensure the payment is correctly matched to the taxpayer’s return and processed without delay.

Form 140V is simple to complete and requires only the taxpayer’s identifying information, the tax year, and the payment amount. It must always accompany mailed payments and should be completed accurately to avoid processing errors or payment misallocation.

When to Use Form 140V

Taxpayers should submit Form 140V when:

You owe Arizona individual income tax for the year.
You are mailing a check or money order instead of paying online through AZTaxes.gov.
You are submitting a payment with an extension request and prefer to mail the payment instead of paying electronically.

Payments sent without a properly completed voucher may take longer to process or may be incorrectly applied. Always include your SSN or ITIN, tax year, and payment amount on the voucher.

Arizona Form 140V — Individual Income Tax Payment Voucher (Example Only)
Taxpayer Full Name
Spouse Full Name (if filing jointly)
Taxpayer SSN/ITIN
Spouse SSN/ITIN (if filing jointly)
Address
City
State
ZIP Code
Tax Year
Amount of Payment

Completing the Voucher

Form 140V does not require calculations. You only need to provide:

Your full name and address
Your Social Security Number or ITIN (and spouse’s if filing jointly)
The tax year for which the payment applies
The exact amount of the enclosed payment

Checks and money orders must be made payable to Arizona Department of Revenue. Do not send cash. Always write your SSN/ITIN and “Form 140V” on the payment to ensure proper application.

Mailing addresses vary depending on whether the payment accompanies a tax return or is being sent alone. Refer to current Arizona DOR mailing instructions for correct routing.

Last reviewed: 2025-11-16: If you believe this form requires an update, please contact us.

Additional Resources

Form 140V is essential for accurate payment processing when paying Arizona tax by mail. Including the voucher ensures your payment is applied quickly and reduces the risk of delays, penalties, or misapplied payments.

Quick Access Tools

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.