Arizona Form 140NR is the Nonresident Personal Income Tax Return that you file with the Arizona Department of Revenue when you are not an Arizona resident but you earned income from an Arizona source during the year. You use it to report your Arizona-source income, take your prorated deductions, and figure the tax you owe to the state at its flat 2.5% rate.
The form solves one tricky problem: how to tax only the slice of your income that belongs to Arizona, not your whole national income. Get the apportionment math wrong and you can overpay by hundreds of dollars or trigger a notice from the state. Arizona taxes income at a flat 2.5% rate for 2025, and nonresident returns filed on paper take far longer to process than e-filed ones, so accuracy on this single page matters.
Here is what you will learn in this guide:
- 📋 Who must file Form 140NR and the income thresholds that trigger it
- 🧮 How to fill in every line, including the Arizona income ratio that confuses most filers
- 👥 Three full walkthroughs using real nonresident situations
- 📤 Every way to file, with addresses, fees, and processing times
- ⚠️ The mistakes that cause rejections, holds, and overpayments
What the Form Is and Who Must File It
Arizona Form 140NR is the state’s official income tax return for people who live somewhere else but pull income from inside Arizona. The Arizona Department of Revenue (ADOR) is the agency that receives it, and the filing duty comes from Arizona Revised Statutes Title 43, the state’s income tax code. The form’s job is to separate your Arizona income from your total income so the state taxes only what it is owed.
You must file Form 140NR if you were not an Arizona resident at any point during 2025 but you earned income from an Arizona source. Arizona sources include wages for work physically performed in the state, rent from Arizona property, income from an Arizona business, and gambling or lottery winnings won in Arizona. The income thresholds mirror the standard deduction: you generally must file if your Arizona gross income is at least $15,750 for single filers, $31,500 for married filing jointly, $15,750 for married filing separately, or $23,625 for head of household.
The statute behind the form is A.R.S. § 43-1011, which sets the tax on every nonresident’s Arizona taxable income. The plain-English meaning is simple: if Arizona is the source of your money, Arizona wants its cut. The consequence of ignoring it is that the state can assess the tax, add penalties and interest, and pursue collection even though you live out of state. A mini example: Diego lives in Nevada but drives to Phoenix three days a week for a warehouse job, so his Arizona wages make him a 140NR filer even though he sleeps in Las Vegas. A common misconception is that living out of state means Arizona cannot tax you, but physical work or property inside the state creates the duty no matter where your home is.
International students and scholars on F, J, M, or Q visas are usually nonresident for tax purposes and also use Form 140NR when they earn Arizona income. Part-year residents do not use this form; they use Form 140PY instead. Knowing which bucket you fall into is the first decision you make.
Before You Start: Documents and Information You Need
Filling out Form 140NR goes faster when you gather everything first. The form pulls numbers straight from your federal return and your income statements, so missing one document can stall the whole process. Here is the pre-filing checklist.
- Your completed federal return (Form 1040 or 1040-NR). Form 140NR starts from your federal adjusted gross income, so you cannot finish the state form without the federal one done first. Missing it means you have no starting figure for Column (a).
- All W-2 forms showing Arizona wages. Box 16 and Box 17 show your Arizona state wages and Arizona tax withheld. Without them you cannot prove your withholding and may lose a refund.
- 1099 forms (1099-NEC, 1099-MISC, 1099-G, W-2G). These report contractor pay, rent, and gambling winnings tied to Arizona. Leaving one out understates your Arizona income and invites a notice.
- Your Social Security Number or ITIN. ADOR matches your number against federal records, and a missing or wrong number stops processing cold.
- Records of Arizona rental or business income. Rent, royalties, and Schedule C income from Arizona property feed Line 21. Without records you cannot apportion correctly.
- Last year’s Arizona return. It helps you carry forward credits or losses and confirms your filing status. Missing it can cause you to drop a carryover you were owed.
- Bank account and routing numbers. You need these for direct deposit of a refund or direct debit of a payment. Wrong digits send your refund to the wrong account.
- Itemized deduction receipts (if itemizing). Medical bills, mortgage interest, and charitable gifts feed Schedule A(NR). Without proof you must take the standard deduction instead.
- Your spouse’s income details if filing jointly. Both incomes affect the Arizona income ratio. Missing a spouse’s figures throws off the apportionment math.
Gather these before you open the form. The single most important item is your finished federal return, because nearly every line on Form 140NR builds on a federal number you already calculated.
Where to Get the Form and How to Access It
The only safe place to get Form 140NR is the Arizona Department of Revenue forms page. ADOR posts a fillable PDF that does the column math for you, plus a separate instructions booklet. Always confirm you have the 2025 version before you start, because the standard deduction and tax rate change from year to year.
The 2025 Form 140NR was published on 01/01/2026 as part of the Arizona Nonresident Personal Income Tax Booklet. Check the year printed in the top corner of the form so you do not file last year’s version by mistake. Using an outdated form can produce the wrong tax and force you to amend.
You can also get the form three other ways. Tax software such as TurboTax, TaxSlayer, or the free FileYourStateTaxes tool generates it for you from your answers. A paid tax preparer can pull it from professional software. And you can request a paper copy by mail from ADOR, though that is the slowest route. Whichever path you pick, the underlying form and its line numbers are identical.
Step-by-Step: How to Fill Out Form 140NR Line by Line
Form 140NR is built around a two-column system. Column (a) is your income from ALL sources, and Column (b) is your Arizona-source income only. The ratio between the two drives your deductions and your final tax, so work through the page in order and never skip a column.
Filing Period and Fiscal Year Boxes (Top of Form)
What it asks in plain English: This top section asks what tax year your return covers. Most people file for the calendar year, January 1 through December 31, 2025.
How to answer it: Leave the fiscal-year boxes blank if you file on the calendar year. Only enter dates here if your tax year does not match the calendar.
Example entry: Priya, who files a normal calendar-year return, leaves the date boxes blank and lets the printed 2025 stand.
Nuance or edge case: A nonresident business owner with a fiscal year ending in June would enter the start and end dates of that fiscal year here.
Common mistake and consequence: Filers sometimes write dates when they file a normal calendar year, which confuses ADOR and can delay processing while the state verifies the period.
Misconception: People think this box is required for everyone, but most individual filers leave it blank.
Lines 1–3: Name, Address, and Social Security Number
What it asks in plain English: These lines ask who you are, where you live, and your taxpayer ID number.
How to answer it: Print your first name, middle initial, and last name. Enter your full out-of-state mailing address. Write your Social Security Number, or your ITIN if you do not have an SSN, in the boxes provided.
Example entry: Diego Ramirez writes Diego R Ramirez, his Las Vegas address, and his SSN XXX-XX-1234.
Nuance or edge case: If you file jointly, enter both spouses’ names and both SSNs in the order shown, with the same primary taxpayer you used on the federal return.
Common mistake and consequence: Entering a name that does not match Social Security Administration records triggers a hold, because ADOR cross-checks names against federal data.
Misconception: Some filers think they need an Arizona address; you use your real out-of-state home address since you are a nonresident.
Line 4–5: Filing Status
What it asks in plain English: This asks whether you file as single, married filing jointly, married filing separately, or head of household.
How to answer it: Check the one box that matches the status you used on your federal return. Your Arizona status should match your federal status in almost all cases.
Example entry: Priya, who is unmarried, checks the box for Single.
Nuance or edge case: A married nonresident couple where only one spouse has Arizona income may still file jointly, but both incomes go in Column (a) while only Arizona income goes in Column (b).
Common mistake and consequence: Picking a status different from your federal return causes a mismatch that can flag the return for review and slow your refund.
Misconception: People believe filing separately always lowers Arizona tax, but it often raises it because each spouse loses part of the shared deduction.
Line 6–9: Exemptions and Dependents
What it asks in plain English: These lines ask how many dependents and qualifying exemptions you claim.
How to answer it: Enter the number of dependents you listed on your federal return in the boxes provided, and complete the dependent detail section with each person’s name and SSN.
Example entry: Diego, who supports two children, enters 2 in the dependents box and lists each child by name and SSN.
Nuance or edge case: Arizona allows a dependent credit later in the form, so the number you enter here flows into that credit calculation.
Common mistake and consequence: Claiming a dependent already claimed on another return causes a duplicate-claim freeze and can require you to prove the relationship.
Misconception: Filers think more exemptions always cut Arizona tax, but for nonresidents the benefit is prorated by the Arizona income ratio.
Line 12: Federal Adjusted Gross Income (Column a)
What it asks in plain English: This line asks for your total income from everywhere, taken straight from your federal return.
How to answer it: Copy your federal adjusted gross income from your Form 1040 onto Line 12 in Column (a). This is your ALL-sources figure and the anchor for the whole apportionment.
Example entry: Sofia, a California remote worker, enters her full federal AGI of $92,000 in Column (a).
Nuance or edge case: If you filed Form 1040-NR federally, use the AGI from that return instead.
Common mistake and consequence: Entering Arizona income here instead of total income breaks the ratio and usually overstates the tax you owe.
Misconception: People assume this line should only show Arizona money, but Column (a) is always your worldwide total.
Lines 13–21: Arizona-Source Income (Column b)
What it asks in plain English: These lines ask you to list only the income that came from Arizona, broken out by type such as wages, interest, business income, and rent.
How to answer it: Enter each Arizona-source amount in Column (b). Wages for work done in Arizona go on the wage line, and rent or royalty income from Arizona property plus Schedule K-1(NR) income go on Line 21.
Example entry: Marcus, an out-of-state landlord, enters $18,000 of Arizona rental income on Line 21, Column (b).
Nuance or edge case: A remote worker who only sometimes works inside Arizona apportions wages by the days physically worked in the state, not total wages.
Common mistake and consequence: Reporting all wages as Arizona-source when only part was earned in Arizona overstates Column (b) and makes you pay tax on income Arizona cannot reach.
Misconception: Filers think interest from a bank in Arizona is Arizona-source, but personal interest and dividends are generally not taxed to a nonresident.
Line 25: Arizona Gross Income
What it asks in plain English: This line totals your Arizona-source income from the lines above.
How to answer it: Add your Column (b) entries and enter the total on Line 25. This figure is the numerator of your Arizona income ratio.
Example entry: Sofia totals her Arizona wages and enters $40,000 on Line 25.
Nuance or edge case: For a composite return covering multiple nonresident shareholders, ADOR requires an amount on Line 25, and that return must be paper-filed.
Common mistake and consequence: Leaving Line 25 blank or at zero when you have Arizona income stops the apportionment cold and can void the return.
Misconception: People confuse this with their total income, but Line 25 is Arizona-only.
Lines 26–27: Arizona Income Ratio and Apportionment
What it asks in plain English: This is the heart of the form. It asks you to divide your Arizona income by your total income to get the percentage of your money Arizona can tax.
How to answer it: Divide Line 25 (Arizona gross income) by your federal AGI from Line 12 to get a decimal ratio, then carry it to the required decimal places. The form uses this ratio to prorate your deductions.
Example entry: Sofia divides her $40,000 Arizona income by her $92,000 total income and gets a ratio of 0.4348.
Nuance or edge case: As a nonresident you must apportion your standard deduction by this same ratio under NOTE 1 on the form, so a low ratio means a smaller deduction.
Common mistake and consequence: Flipping the division, dividing total by Arizona, produces a ratio over 1.0 and inflates your deduction, which the state will correct and bill you for.
Misconception: Filers think the ratio only affects tax, but it shrinks your deduction first, which is where most overpayments and underpayments begin.
Line 42–43: Standard or Itemized Deduction
What it asks in plain English: This asks whether you take the flat standard deduction or itemize, and then prorates it.
How to answer it: Enter the full 2025 standard deduction of $15,750 (single or married filing separately), $31,500 (married filing jointly), or $23,625 (head of household), then multiply it by your Arizona income ratio. If you itemize, use Schedule A(NR) instead.
Example entry: Sofia takes the $15,750 single standard deduction and multiplies by her 0.4348 ratio for an apportioned deduction of $6,848.
Nuance or edge case: Itemizers must complete Schedule A(NR) and prorate each deduction by the income ratio, the same way the standard deduction is prorated.
Common mistake and consequence: Taking the full unprorated standard deduction is the single most common 140NR error and leads to an ADOR adjustment and a balance due.
Misconception: People believe nonresidents get the full deduction like residents, but the law cuts it down to the Arizona share.
Line 54: Increased Standard Deduction for Charitable Contributions
What it asks in plain English: This line lets you boost your standard deduction by part of your charitable gifts if you did not itemize.
How to answer it: Multiply your qualifying charitable contributions by 34% (.34) and add the result, then apply your Arizona income ratio.
Example entry: Priya gave $1,000 to charity, multiplies by .34 for $340, then prorates it by her income ratio.
Nuance or edge case: You can only use this if you took the standard deduction; itemizers already deduct the full gift on Schedule A(NR).
Common mistake and consequence: Claiming this while also itemizing double-counts the gift and triggers a correction.
Misconception: Filers think they get the whole 34% boost, but nonresidents prorate it like every other deduction.
Tax, Credits, Payments, and Signature (Final Lines)
What it asks in plain English: The bottom of the form figures your tax at the flat rate, subtracts credits and withholding, and asks you to sign.
How to answer it: Multiply your Arizona taxable income by the 2.5% flat rate, subtract credits such as the credit for taxes paid to another state and your Arizona withholding from W-2 Box 17, then sign and date.
Example entry: Marcus signs Marcus T. Lee, dates it 04/14/2026, and lists the Arizona tax withheld from his rental management statements.
Nuance or edge case: A nonresident taxed on the same income by their home state may claim a credit on Form 309 to avoid double taxation.
Common mistake and consequence: Forgetting to sign makes the return invalid, and ADOR treats an unsigned return as never filed, which can cause a late-filing penalty.
Misconception: People think e-filing skips the signature, but you still authorize the return electronically, which counts as your signature.
Three Filled-Out Examples Using Real Scenarios
These three walkthroughs follow common nonresident situations from start to finish. Each shows what the named filer enters in the most important sections of Form 140NR.
Scenario 1: Sofia, a California remote worker with Arizona wages
| Form Section | What Sofia Enters |
|---|---|
| Filing status (Line 4) | Single |
| Federal AGI, Column (a), Line 12 | $92,000 |
| Arizona wages, Column (b) | $40,000 |
| Arizona gross income, Line 25 | $40,000 |
| Arizona income ratio, Line 26 | 0.4348 |
| Standard deduction (full) | $15,750 |
| Apportioned deduction | $6,848 |
| Tax at 2.5% on Arizona taxable income | about $828 |
| Arizona withholding (W-2 Box 17) | $900 |
| Result | Small refund |
Scenario 2: Marcus, an out-of-state landlord with Arizona rental income
| Form Section | What Marcus Enters |
|---|---|
| Filing status (Line 4) | Married filing jointly |
| Federal AGI, Column (a), Line 12 | $140,000 |
| Arizona rental income, Line 21, Column (b) | $18,000 |
| Arizona gross income, Line 25 | $18,000 |
| Arizona income ratio, Line 26 | 0.1286 |
| Standard deduction (full) | $31,500 |
| Apportioned deduction | $4,051 |
| Arizona taxable income | about $13,949 |
| Tax at 2.5% | about $349 |
| Result | Balance due, no withholding |
Scenario 3: Diego, a Nevada resident with Arizona wages and two children
| Form Section | What Diego Enters |
|---|---|
| Filing status (Line 4) | Head of household |
| Dependents (Line 6) | 2 |
| Federal AGI, Column (a), Line 12 | $48,000 |
| Arizona wages, Column (b) | $48,000 |
| Arizona gross income, Line 25 | $48,000 |
| Arizona income ratio, Line 26 | 1.0000 |
| Standard deduction (full) | $23,625 |
| Apportioned deduction | $23,625 |
| Tax at 2.5% | about $609 |
| Arizona withholding (W-2 Box 17) | $700 |
Diego’s ratio is 1.0 because all of his income came from Arizona, so he keeps his full deduction. Sofia and Marcus, who have income from other places, lose part of theirs.
How to File the Completed Form
Arizona gives you several ways to file Form 140NR, and the channel you pick affects how fast you get a refund. Pick the one that fits your comfort level, but keep proof of filing no matter what.
- E-file through tax software. File electronically through approved software like TurboTax or the free FileYourStateTaxes tool. There is no state filing fee, you can pay any balance by direct debit, and refunds typically arrive in about two weeks. Keep your confirmation number as proof.
- File and pay online at AZTaxes.gov. Use the state portal at AZTaxes.gov to submit payments by e-check (free) or credit card (a processor fee applies). Save the payment confirmation screen as your proof of filing.
- File by mail. Mail your signed return to the Arizona Department of Revenue. If you expect a refund or owe nothing, send it to PO Box 52138, Phoenix, AZ 85072-2138; if you owe, send it to PO Box 52016, Phoenix, AZ 85072-2016. Use certified mail with return receipt as your proof, and expect six to eight weeks for processing.
- Use a paid preparer. A CPA or enrolled agent files on your behalf through professional software. Fees vary by preparer, payment is by their arrangement, and you should keep the signed copy they give you.
Composite returns covering multiple nonresident shareholders must be paper-filed and cannot be e-filed, so plan for the slower mail timeline if that applies to you. Whichever channel you use, the deadline is the same.
What Happens After You File
Once ADOR receives your Form 140NR, the agency checks it against your W-2s, 1099s, and your federal return. If everything matches, an e-filed return usually processes in about two weeks, while a paper return takes six to eight weeks or longer during peak season. You can track a refund on the AZTaxes.gov website using your SSN and the exact refund amount.
If ADOR finds a problem, such as an unprorated deduction or a wrong income ratio, it sends a notice explaining the change and any new balance. You can agree and pay, or you can dispute the adjustment with documentation. Ignoring a notice lets the state assess the tax and add penalties and interest until it is paid.
If you owe and do not pay by the deadline, interest compounds at the federal short-term rate plus three points, the same rate the IRS uses under IRC Section 6621. Arizona also adds a late-payment penalty, so paying as much as you can by April 15 limits the damage even if you cannot pay in full. Setting up a payment plan with ADOR slows the buildup of penalties.
Mistakes to Avoid When Filling Out the Form
Form 140NR has more error traps than a resident return because of the two-column design. Each of these mistakes carries a direct cost.
- Taking the full standard deduction without prorating it. This overstates your deduction and leads to an ADOR adjustment and a balance due.
- Flipping the income ratio division. Dividing total income by Arizona income inflates your deduction and forces a correction.
- Reporting all wages as Arizona-source. This taxes you on income Arizona cannot reach and causes an overpayment.
- Leaving Line 25 blank. A missing Arizona gross income breaks the apportionment and can void the return.
- Using the wrong year’s form. An outdated form uses old deduction and rate figures and produces the wrong tax.
- Name not matching SSA records. A mismatch triggers a processing hold and delays your refund.
- Forgetting to sign the return. An unsigned return is treated as never filed and can draw a late-filing penalty.
- Filing Form 140NR when you are a part-year resident. Part-year residents must use Form 140PY, and the wrong form gets rejected.
- Skipping the credit for taxes paid to another state. Missing Form 309 can cause double taxation on the same income.
- Wrong bank routing or account number. Bad digits send your refund to the wrong account or bounce your payment.
- Trying to e-file a composite return. Composite 140NR returns must be paper-filed, so an e-file attempt fails.
- Mailing to the wrong PO Box. Sending a payment return to the refund box can delay posting of your payment.
Do’s and Don’ts
Do’s
- Do finish your federal return first, because nearly every 140NR line starts from a federal figure.
- Do prorate every deduction by the Arizona income ratio, since the law limits nonresidents to their Arizona share.
- Do keep proof of filing, because a certified mail receipt or e-file confirmation protects you if a return goes missing.
- Do match your federal filing status, so ADOR’s cross-check does not flag your return.
- Do double-check Box 17 withholding, because that is the Arizona tax you already paid and can get back.
- Do confirm you have the 2025 version, since deduction and rate figures change each year.
Don’ts
- Don’t report personal interest or dividends as Arizona income, because nonresidents are generally not taxed on those.
- Don’t guess the income ratio, since a wrong decimal flows into both your deduction and your tax.
- Don’t skip the signature, because an unsigned return counts as not filed.
- Don’t ignore an ADOR notice, as penalties and interest grow until the balance is paid.
- Don’t use Form 140 or 140PY by mistake, since only true nonresidents use 140NR.
- Don’t wait past April 15 to pay, because interest starts compounding immediately.
Pros and Cons of Filing on Your Own vs. With Help
Many nonresidents can handle Form 140NR alone, but the apportionment math pushes some to hire help. Here is how the two paths compare.
Pros of filing on your own
- It costs nothing, since ADOR’s fillable PDF and free e-file tools carry no fee.
- You control the timeline, because you file the moment your federal return is done.
- The fillable PDF does the column math, which reduces arithmetic errors.
- You learn your own tax picture, which helps you plan next year.
- Simple cases are quick, especially when all income is from Arizona and the ratio is 1.0.
Cons of filing on your own
- The income ratio is easy to get wrong, and one slip changes your deduction and tax.
- You may miss credits like the other-state credit on Form 309.
- No one reviews your return, so errors go straight to ADOR.
- Multi-state situations get complex fast, especially with rental or business income.
- You bear the full risk of a notice or audit alone.
Pros and cons of using a preparer mirror these: a preparer reduces error and audit risk and catches credits, but charges a fee, adds a step, and still relies on the documents you provide. The right choice depends on how complex your Arizona income is.
Form 140NR vs. Related Arizona Forms
| Form | Who Uses It |
|---|---|
| Form 140NR | Nonresidents with Arizona-source income |
| Form 140 | Full-year Arizona residents |
| Form 140PY | Part-year residents who moved in or out during the year |
| Schedule A(NR) | Nonresidents who itemize and prorate deductions |
| Form 309 | Filers claiming a credit for taxes paid to another state |
FAQs
Do I have to file Form 140NR if I only worked in Arizona for a few days?
Yes. If you earned Arizona-source wages and your Arizona gross income meets the filing threshold for your status, you must file even for a short stint.
Do I report my total income or only my Arizona income on Line 12?
Yes, you report total income on Line 12, Column (a). Your Arizona-only income goes in Column (b), and the two create your income ratio.
Do nonresidents get the full Arizona standard deduction?
No. You must prorate the standard deduction by your Arizona income ratio, so you only get the Arizona share of the full amount.
Do I divide Arizona income by total income, or the reverse, for the ratio?
Yes, divide Arizona income (Line 25) by total federal AGI (Line 12). The reverse produces a ratio over 1.0 and an incorrect deduction.
Do I enter my home address or an Arizona address on the form?
No Arizona address is needed. As a nonresident, you enter your real out-of-state home mailing address.
Do I count interest from my Arizona bank as Arizona income in Column (b)?
No. Personal interest and dividends are generally not Arizona-source income for a nonresident, so they stay out of Column (b).
Do international students on F or J visas use Form 140NR?
Yes. Most F, J, M, or Q visa holders are nonresidents for tax purposes and file Form 140NR for Arizona income.
Do I have to prorate itemized deductions too?
Yes. On Schedule A(NR) you prorate each itemized deduction by the same Arizona income ratio used for the standard deduction.
Do I need to file if I am a part-year resident instead of a nonresident?
No. Part-year residents use Form 140PY, not Form 140NR, so check your residency status before choosing the form.
Do I owe Arizona tax if my home state already taxed the same income?
No double tax is required. Claim the credit for taxes paid to another state on Form 309 to offset it.
Do I have to sign the return if I e-file?
Yes. Your electronic authorization counts as your signature, and the return is invalid without it.
Do composite returns for multiple shareholders get e-filed?
No. Composite Form 140NR returns must be paper-filed and cannot be submitted electronically.
Do I lose my refund if I file after April 15?
No, you do not lose a refund by filing a bit late, but you should still file by the deadline or get an extension to avoid penalties on any balance due.
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