Arizona Form 140 is the Resident Personal Income Tax Return that full-year Arizona residents use to report their income, figure their state tax, and either claim a refund or pay what they owe to the Arizona Department of Revenue. You file this form if you lived in Arizona all year and your situation is too detailed for the shorter Form 140A or Form 140EZ. The form starts with your federal adjusted gross income, then walks you through Arizona-only additions, subtractions, deductions, and credits.
Getting Form 140 right matters because Arizona cross-checks your numbers against your federal return and your W-2 withholding. A small slip, like a wrong Social Security Number or a missed subtraction, can hold up your refund for weeks or trigger a notice. Arizona processes more than three million individual income tax returns each year, and the state reports that e-filed returns with direct deposit can post a refund up to six times faster than paper. This guide breaks the form down line by line so you can file with confidence.
Here is what you will learn:
- 📋 Who must use Form 140 instead of the simpler Arizona returns, and the exact income rules that decide it
- 🧾 Every box and line on the form explained in plain language, with sample entries you can copy
- 👨👩👧 Three full walkthroughs using real-life filers so you can match your own situation
- 💸 How to claim Arizona-only subtractions and credits that lower your tax or grow your refund
- ⚠️ The most common mistakes that delay refunds, and how to avoid every one of them
What the Form Is and Who Must File It
Arizona Form 140 is the long-form personal income tax return for people who lived in Arizona for the entire tax year. The Arizona Department of Revenue (ADOR) is the agency that receives and processes it. The form is required under Arizona Revised Statutes Title 43, which governs how the state taxes income. The current version carries a revision date of 01/01/2025 for the 2025 tax year, so check that date on the form before you start.
You may file Form 140 only if you, and your spouse if married filing jointly, were full-year residents of Arizona. You must use Form 140 rather than Form 140A or Form 140EZ if any one of these apply to you:
- Your Arizona taxable income is $50,000 or more, regardless of filing status.
- You are making adjustments to income.
- You itemize your deductions.
- You claim tax credits other than the family income tax credit, the property tax credit, or the credit for increased excise taxes.
- You are claiming estimated tax payments you made during the year.
- You received active duty military pay, reserve pay, or National Guard pay.
If you moved into or out of Arizona during the year, you are a part-year resident and must use Form 140PY instead. If you never lived in Arizona but earned income here, you use Form 140NR for nonresidents. Picking the wrong form is one of the fastest ways to get a return bounced back, so confirm your residency first. As an Arizona resident, you must report income from all sources, including money earned in other states.
Before You Start: Documents and Information You Need
You must finish your federal return before you start Form 140, because your Arizona return begins with your federal adjusted gross income. Gathering everything first saves you from stopping halfway to dig for a number. Here is your pre-filing checklist:
- Your completed federal Form 1040. Arizona pulls your federal adjusted gross income straight from it; without it you cannot fill in line 12.
- All W-2 forms. These show your wages and the Arizona tax withheld, which you report on line 53; a missing W-2 means missing withholding credit.
- All 1099 forms. These cover interest, dividends, retirement, and contract income; leaving one out can trigger a mismatch notice from ADOR.
- Social Security Numbers for everyone on the return. You, your spouse, and each dependent need correct SSNs, because a wrong number stalls processing and can bring a penalty.
- Dependent details. You need each dependent’s full name, SSN, relationship, and months lived with you for Part 1.
- Records of Arizona subtractions. Keep proof of Social Security benefits, military pay, or 529 contributions so you can claim them on the subtractions lines.
- Charitable contribution receipts. You need these for the Standard Deduction Increase worksheet on page 3 or for itemizing on Schedule A.
- Credit forms and receipts. Donations to qualifying charities (Forms 321 and 352) or school tuition organizations (Forms 323 and 348) need receipts and the matching credit form.
- Last year’s Arizona return. It helps you match prior names, estimated payments, and any carryover credits.
- Your bank routing and account numbers. Direct deposit is faster, and a typo here sends your refund to the wrong place.
If any document is missing, request a copy before you file. Filing without a W-2, for example, means you cannot prove your withholding, and ADOR may deny the credit until you supply it.
Where to Get the Form and How to Access It
You can download Form 140 free from the Arizona Department of Revenue forms page. The state offers a fillable PDF you can type into, a non-fillable print version, and the full instruction booklet. ADOR recommends you download the fillable PDF and open it in Adobe Acrobat from your computer folder, because filling it out inside a web browser often causes display and saving problems.
Note that ADOR discontinued its calculating 2D barcode program, so the fillable form no longer does the math for you. You type each figure yourself, which means you must double-check every total. Typing instead of handwriting still helps, because it keeps ADOR staff from misreading messy handwriting.
Most filers skip the paper form and e-file instead. You can e-file through an approved commercial software provider, through a paid tax preparer, or through free options listed on the ADOR e-file page. E-filing checks your math, flags missing entries, and gives you proof of acceptance. If you prefer to make a payment or check your refund, use the state portal at AZTaxes.gov. Whichever route you pick, the line-by-line logic below is the same.
Step-by-Step: How to Fill Out Arizona Form 140 Line by Line
The form has four pages. Page 1 covers your identity, filing status, exemptions, and the main tax math. Page 2 finishes the tax, credits, payments, and refund or balance due. Page 3 holds the Standard Deduction Increase worksheet and dependent details. Below, each major field gets its own walkthrough. Round every dollar amount to the nearest whole dollar, use black ink if filing on paper, and never enter cents.
Lines 1, 2, and 3 — Name, Address, and SSN
This section asks for your legal name, current home address, and Social Security Number. Enter your name exactly as it appears on your Social Security card, then your current mailing address, then your SSN in the box provided. If you are married filing jointly, put both names and both SSNs in the same order every year, with the first-listed name’s SSN first. John A. Rivera writes his name on the first line 1, his SSN as 123-45-6789, and his Phoenix address on lines 2 and 3.
If you have a foreign address, enter the city, then the province or state, then the country, and do not abbreviate the country name. A common mistake is entering spouse SSNs in a different order than last year, which can slow matching and delay your refund. Many people think the address must match their federal return, but you should use your current home address, because ADOR mails your refund and any notices there.
Box 4a — Injured Spouse Protection
This box asks whether you want to protect your share of a joint refund from your spouse’s separate debts. Check box 4a only if you file jointly and you or your spouse qualifies as an injured spouse seeking protection from offset for back child support, court fees, or county, city, or school debts. The spouse asking for protection must have Arizona income with tax withheld on their own W-2 or 1099. Maria Lopez checks box 4a because her husband owes back child support and she wants to keep her portion of their refund.
You must also complete and attach Arizona Form 203 for this to count. A common mistake is checking the box but forgetting Form 203, which means ADOR ignores the request and may apply the whole refund to the debt. Note that this box cannot protect you from past-due federal taxes; for that you must contact the IRS directly.
Boxes 4 through 7 — Filing Status
This section asks how you file: married filing joint, head of household, married filing separate, or single. Check the one box that fits your situation as of December 31 of the tax year. Box 4 is married filing joint, box 5 is head of household, box 6 is married filing separate, and box 7 is single. John and Lisa Rivera check box 4 because they were married on December 31 and want one combined return.
Your Arizona status can differ from your federal status in limited cases, but if you are married for federal purposes you must file as married for Arizona too. A common mistake is filing jointly on Form 140 when one spouse is a part-year or nonresident; in that case you must use Form 140PY or 140NR instead. People often assume head of household just means they pay most bills, but you qualify only if you meet the federal head of household or qualifying widow(er) rules.
Boxes 8, 9, and 11a — Exemptions
This section asks for the number of special exemptions you claim: age 65 or over (box 8), blind (box 9), and qualifying parents or grandparents (box 11a). Enter a number, such as 1 or 2, not a checkmark. Enter 1 in box 8 if you were 65 or older and not a dependent, or 2 if both spouses on a joint return qualify. Janet Cole, age 68 and single, enters 1 in box 8.
If your 65th birthday fell on January 1 of the next year, you still count as 65 for the tax year. A common mistake is putting an X or checkmark in these boxes instead of a number, which can cause you to lose the exemption. People often think the blind exemption needs a doctor’s note attached, but you keep the certified statement for your records and do not mail it in.
Box 10a and 10b — Dependents
This area asks how many dependents you claim and lists their details. Enter the total number of dependents, then list each one’s name, SSN, relationship, and the number of months they lived with you in Part 1 of the form. John and Lisa Rivera enter 2 and list their children with each child’s SSN and “12” months. Be sure to use the dependent SSNs exactly as they appear on each child’s Social Security card.
If you run out of space, continue on page 4 and check the box showing you used it. A common mistake is leaving a dependent’s SSN blank, which causes ADOR to deny that dependent and reduces your exemptions. People often believe a college-age child always counts, but the child must meet the federal dependent tests for the year.
Line 12 — Federal Adjusted Gross Income
This line asks for your federal adjusted gross income (AGI). Copy the AGI from your completed federal Form 1040. As a full-year resident, your Arizona gross income starts here. Janet Cole enters 48,200 from her federal 1040.
ADOR warns that your Arizona AGI may not match your federal AGI if Arizona has not adopted certain federal law changes; check the state’s conformity page if you used new federal provisions. A common mistake is copying taxable income instead of AGI, which throws off every line below it. People often assume the two figures are always identical, but Arizona additions and subtractions can change the final taxable number.
Lines 13 through 14 — Additions to Income
This section asks for income Arizona taxes that your federal return left out. Add items such as non-Arizona municipal bond interest, then total them and carry the sum forward. Most filers enter 0 here. Marcus Bell, who earned interest on out-of-state municipal bonds, enters that amount as an addition.
Refer to the Form 140 instructions for the full list of additions. A common mistake is skipping a required addition, which understates your tax and can lead to a later bill with interest. People often think additions are rare, but out-of-state bond interest and certain depreciation differences are more common than they expect.
Lines 15 through 28 — Subtractions From Income
This section lets you remove income Arizona does not tax. Enter each subtraction on its labeled line, then total them. Arizona does not tax Social Security retirement benefits, Railroad Retirement benefits, U.S. government interest, or active duty and uniformed-service military pay. Janet Cole subtracts her $18,000 in Social Security benefits, lowering her Arizona taxable income.
There is also a subtraction for up to a set amount of certain pension income and for net long-term capital gains from assets acquired after 2011. A common mistake is paying Arizona tax on Social Security you could have subtracted, which means overpaying the state. People often think they must report military or Social Security income to Arizona just because it appears on the federal return, but Arizona law specifically exempts it.
Line 29 — Arizona Adjusted Gross Income
This line asks for your Arizona adjusted gross income. Subtract your total subtractions from your federal AGI plus additions, then enter the result. This is the base you use to figure deductions. Janet Cole enters 30,200 after subtracting her Social Security benefits.
Double-check the arithmetic, since the fillable form no longer calculates for you. A common mistake is a math error that carries down through every later line, changing your tax and refund. People sometimes think this line is their final taxable income, but you still subtract deductions before you get there.
Lines 43 and 44 — Standard or Itemized Deduction
This section asks whether you take the standard deduction or itemize. Check the box for your choice, then enter the amount. For the 2025 tax year, the Arizona standard deduction is $15,750 for single or married filing separate, $31,500 for married filing joint, and $23,625 for head of household. John and Lisa Rivera check the standard box and enter 31,500.
If you itemize, you must complete Arizona Schedule A and start from your federal Schedule A amounts. A common mistake is itemizing on Arizona when the standard deduction would give a bigger break, leaving money on the table. People often assume Arizona itemized deductions equal the federal ones, but the two can differ and need adjustment.
Line 45 — Standard Deduction Increase for Charitable Contributions
This line lets standard-deduction filers boost their deduction using charitable gifts. If you take the standard deduction, you may add a percentage of your qualifying charitable contributions, figured on the worksheet on page 3. For recent tax years this allowable portion has been around one-third of your qualifying gifts, so check the page 3 worksheet for the exact current percentage. Lisa Rivera gave $1,500 to charity and adds the allowed share to the couple’s standard deduction.
You must complete page 3 of the form to claim this, even though you take the standard deduction. A common mistake is itemizers trying to use this line, which is only for standard-deduction filers and will be rejected. People often skip this entirely because they do not know it exists, which is one of the most overlooked breaks on the form.
Line 46 — Arizona Taxable Income
This line asks for your Arizona taxable income. Subtract your deduction from your Arizona adjusted gross income, then enter the result; if it is zero or less, enter 0. This is the number your tax is based on. Janet Cole subtracts her $15,750 standard deduction from $30,200 to enter 14,450.
Round to the nearest whole dollar, with no cents. A common mistake is forgetting to subtract the Standard Deduction Increase, which inflates taxable income and overstates tax. People sometimes confuse this with federal taxable income, but the Arizona figure stands on its own.
Line 47 — Tax Amount
This line asks for the tax on your Arizona taxable income. Arizona now uses a single flat 2.5% tax rate for all income levels and filing statuses, so multiply line 46 by 0.025. The old optional tax table and the X and Y tables are obsolete. Janet Cole multiplies 14,450 by 0.025 to get 361.
Keep the multiplication clean, since one slip changes your whole bottom line. A common mistake is using an old tax table from a prior-year booklet, which produces the wrong tax. People often expect tiered brackets, but Arizona’s flat rate means every dollar of taxable income is taxed at the same 2.5%.
Lines 50 through 52 — Family Tax Credit and Other Credits
This section applies credits that reduce your tax. Enter the family income tax credit if you qualify, then other nonrefundable credits from Form 301, such as the qualifying charitable organization credit (Form 321) or the school tuition credits (Forms 323 and 348). John and Lisa Rivera claim a $470 qualifying charitable organization credit using Form 321.
Nonrefundable credits can lower your tax to zero but cannot create a refund by themselves. A common mistake is claiming a credit without attaching the matching credit form, which leads ADOR to deny it. People often confuse a deduction with a credit, but a credit cuts your tax dollar for dollar and is usually worth more.
Line 53 — Arizona Income Tax Withheld
This line asks for the total Arizona tax withheld from your pay. Add the Arizona state tax shown in Box 17 of every W-2 and the matching box on your 1099 forms, then enter the total. Marcus Bell adds the Arizona withholding from his two W-2s to enter 2,140.
Use only the Arizona state figure, not the federal withholding. A common mistake is entering federal withholding here, which overstates your Arizona payments and triggers a correction notice. People often think any state’s withholding counts, but only Arizona withholding belongs on this line.
Lines 54 through 70 — Payments, Refund, or Amount Owed
This final math section compares your total payments to your tax and shows your refund or balance due. Add withholding, estimated payments, and refundable credits, then subtract your tax. If payments exceed tax, you get a refund; if tax exceeds payments, you owe. Marcus Bell finds his withholding beats his tax, so he enters a refund and provides his routing and account numbers for direct deposit.
To get a refund faster, choose direct deposit and enter your bank details carefully. A common mistake is a transposed account number, which can misroute your refund and take weeks to fix. People often think a refund is “free money,” but it usually means you over-withheld during the year and lent the state your money interest-free.
Signature Section
This block asks you, and your spouse if filing jointly, to sign and date the return under penalty of perjury. Sign in ink, date it, add your daytime phone number, and have any paid preparer enter their PTIN, SSN, or business EIN. John and Lisa Rivera both sign because they file jointly.
If you file for a deceased taxpayer, print “deceased” and the date of death after the name, and a surviving spouse should print “Filing as surviving spouse.” A common mistake is one spouse forgetting to sign a joint return, which makes it invalid and delays processing. People often think an e-filed return needs no signature, but you still sign electronically through your software’s PIN process.
Three Filled-Out Examples Using Real Scenarios
Below are three common filers walked through the form. Each table shows the major sections and what that person enters.
Scenario 1: Janet Cole, a single retiree with Social Security
| Form Section | What Janet Enters |
|---|---|
| Filing status (boxes 4–7) | Box 7, Single |
| Box 8, Age 65 or over | 1 |
| Line 12, Federal AGI | 48,200 |
| Lines 15–28, Subtractions | 18,000 (Social Security) |
| Line 29, Arizona AGI | 30,200 |
| Lines 43–44, Deduction | Standard, 15,750 |
| Line 46, Arizona taxable income | 14,450 |
| Line 47, Tax (2.5%) | 361 |
| Lines 54–70, Result | Small refund via direct deposit |
Scenario 2: John and Lisa Rivera, married filing jointly with two children
| Form Section | What the Riveras Enter |
|---|---|
| Filing status (boxes 4–7) | Box 4, Married filing joint |
| Box 10a, Dependents | 2 |
| Line 12, Federal AGI | 92,000 |
| Lines 15–28, Subtractions | 0 |
| Line 29, Arizona AGI | 92,000 |
| Lines 43–45, Deduction | Standard 31,500 plus charitable increase |
| Line 47, Tax (2.5%) | About 1,512 |
| Lines 50–52, Credits | $470 QCO credit (Form 321) |
| Lines 54–70, Result | Refund after withholding and credit |
Scenario 3: Marcus Bell, single with two jobs and itemized deductions
| Form Section | What Marcus Enters |
|---|---|
| Filing status (boxes 4–7) | Box 7, Single |
| Line 12, Federal AGI | 61,500 |
| Lines 13–14, Additions | 300 (out-of-state bond interest) |
| Line 29, Arizona AGI | 61,800 |
| Lines 43–44, Deduction | Itemized via Schedule A, 16,900 |
| Line 46, Arizona taxable income | 44,900 |
| Line 47, Tax (2.5%) | 1,123 |
| Line 53, Arizona withholding | 2,140 |
| Lines 54–70, Result | Refund via direct deposit |
How to File the Completed Form
You can file Form 140 several ways, and the channel you pick affects how fast your refund posts. ADOR strongly prefers e-file because it is faster and catches errors.
- E-file (recommended). File through approved software or a paid preparer listed on the ADOR e-file page. Free options exist if you qualify. There is no separate state filing fee, software fees vary, processing is fast, and you keep the electronic acceptance confirmation as proof.
- By mail, if you expect a refund or owe nothing. Send to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138. There is no filing fee. Keep your certified mail or delivery receipt as proof of timely filing.
- By mail, if you owe. Send to Arizona Department of Revenue, PO Box 52016, Phoenix, AZ 85072-2016, with your payment. Pay by check, money order, or electronically at AZTaxes.gov. Keep your canceled check or payment confirmation.
- Pay online. Use AZTaxes.gov to pay by e-check or credit card (American Express, Visa, Discover, or MasterCard). Card processors may charge a fee. Save the confirmation number as proof.
Your calendar-year return is due by midnight on April 15, 2026 for the 2025 tax year. If you mail it, a U.S. Post Office postmark on or before the due date counts as timely. If you need more time, file Form 204 for an automatic six-month extension to October 15, but remember an extension to file is not an extension to pay.
What Happens After You File
After ADOR receives your return, it checks your math, matches your SSNs and withholding against its records, and processes any refund or payment. E-filed returns with direct deposit move fastest, often within a couple of weeks, while paper returns take longer. You can track your refund anytime at Where’s My Refund on AZTaxes.gov.
If something does not match, ADOR may send a notice asking for more information or correcting a figure. Respond quickly and include any document the notice requests, because ignoring a notice can lead to an adjusted bill with interest. If you later find a mistake on your own return, do not file a new Form 140; instead file Form 140X to amend, generally within four years to claim a refund.
If you owe and pay late, ADOR charges a late payment penalty of one-half of one percent per month, up to 10%, plus interest at the federal rate. A late-filed return brings a steeper penalty of 4.5% per month, up to 25%. Combined penalties cannot exceed 25%, but they add up fast, so file on time even if you cannot pay in full.
Mistakes to Avoid When Filling Out the Form
- Wrong or missing SSN. This stalls processing and can bring a penalty.
- Copying federal taxable income instead of AGI on line 12. Every line below it comes out wrong.
- Entering federal withholding on line 53. It overstates your Arizona payments and triggers a notice.
- Putting a checkmark instead of a number in boxes 8, 9, or 11a. You can lose the exemption.
- Forgetting to subtract Social Security or military pay. You overpay Arizona tax for no reason.
- Skipping the Standard Deduction Increase on page 3. You miss a real charitable break.
- Claiming a credit without the matching form. ADOR denies the credit.
- Using an old tax table instead of the flat 2.5% rate. Your tax comes out wrong.
- Filing Form 140 as a part-year or nonresident. The return gets bounced back.
- One spouse forgetting to sign a joint return. The return is invalid and delayed.
- Transposed bank account numbers for direct deposit. Your refund can be misrouted.
- Mailing to the wrong PO Box. Returns with payments and returns without go to different addresses.
Do’s and Don’ts
Do:
- Finish your federal return first, because your Arizona return starts with federal AGI.
- Round every figure to whole dollars, since cents are not allowed.
- E-file with direct deposit for the fastest, most accurate result.
- Keep copies of every W-2, 1099, and credit form in case ADOR asks.
- Check the 01/01/2025 revision date so you use the current form.
- Save proof of filing, whether an e-file confirmation or a mailing receipt.
Don’t:
- Don’t handwrite in pencil or colored ink; use black ink so ADOR can read it.
- Don’t mix up the refund and payment mailing addresses.
- Don’t itemize without first comparing it to the standard deduction.
- Don’t claim dependents without their correct SSNs.
- Don’t ignore an ADOR notice, because interest keeps growing.
- Don’t assume an extension to file also extends your time to pay.
Filing on Your Own vs. With Help
| Doing It Yourself | Using a Tax Pro or Software |
|---|---|
| Free or low cost, since you skip preparer fees | Costs money, but often catches missed subtractions and credits |
| You learn your own taxes and stay in control | Saves time and reduces stress for busy or complex filers |
| Fine for simple, single-job returns with standard deduction | Better for itemizers, multiple income sources, or many credits |
| Higher risk of math or line errors without software checks | Software flags errors and missing entries before you file |
| You handle any ADOR notices alone | A preparer can help respond to notices and audits |
The right choice depends on how complex your return is. A single filer with one W-2 and the standard deduction can usually self-file with free software. A filer juggling itemized deductions, several credits, and rental income often saves money in the long run by paying for help.
FAQs
Who must file Arizona Form 140?
Yes, you must use Form 140 if you are a full-year Arizona resident and your Arizona taxable income is $50,000 or more, you itemize, you make income adjustments, or you claim most credits or estimated payments.
Can I file Form 140 if I moved to Arizona midyear?
No, part-year residents must use Form 140PY instead. Form 140 is only for people who lived in Arizona for the entire tax year.
Do I report my Social Security benefits on Form 140?
No, Arizona does not tax Social Security retirement benefits. You start with federal AGI, then subtract those benefits on the subtractions lines so they are not taxed.
Do I enter federal or Arizona withholding on line 53?
No, do not enter federal withholding on line 53. Enter only the Arizona state tax withheld, shown in Box 17 of your W-2 and the matching 1099 boxes.
Should I put a checkmark in box 8 for the age 65 exemption?
No, enter a number such as 1 or 2 in boxes 8, 9, and 11a. A checkmark or X can cause you to lose the exemption.
Do I copy my federal taxable income onto line 12?
No, line 12 asks for your federal adjusted gross income, not taxable income. Copying the wrong figure throws off every line below it.
Is Arizona’s income tax a flat rate?
Yes, Arizona uses a single flat 2.5% rate for all income levels and filing statuses. The old optional and X and Y tax tables are now obsolete.
Can I take the charitable Standard Deduction Increase if I use the standard deduction?
Yes, that increase is only for standard-deduction filers. You complete the worksheet on page 3 to add a share of your qualifying charitable contributions.
Do I need to attach a form to claim a tax credit?
Yes, most credits require the matching credit form, such as Form 321 or Form 323, plus Form 301. Without it, ADOR will deny the credit.
When is Form 140 due for the 2025 tax year?
Yes, it is due by April 15, 2026. If that date falls on a weekend or holiday, the next business day counts as timely.
Can I get an extension to file Form 140?
Yes, file Form 204 for an automatic six-month extension to October 15. The extension gives you more time to file, not more time to pay.
Do I have to mail my return, or can I e-file?
No, you do not have to mail it. ADOR recommends e-filing through approved software or a preparer for faster refunds and fewer errors.
Should I itemize on Arizona if I itemized on my federal return?
No, not always. Compare your Arizona standard deduction to your itemized total first, because Arizona amounts can differ from federal ones.
Can I claim a refund if I had Arizona tax withheld but do not owe?
Yes, you should file even if you are not required to, so you can recover any Arizona tax withheld during the year.
Related reading
- How to Fill Out Arizona Withholding Form A-4 + FAQs
- How to Fill Out Arizona Form 140ES (w/Examples) + FAQs
- How to Fill Out Arizona Form 140NR (w/Examples) + FAQs
- How to Fill Out Arizona Form 140PY (w/Examples) + FAQs
- How to Fill Out Arizona Form A-4 (w/Examples) + FAQs
- How to Fill Out Arizona Form A1-QRT (w/Examples) + FAQs
- How to Fill Out West Virginia Withholding Form IT-104 + FAQs