2016 Arizona Individual Income Tax Highlights

Caution: The federal adjusted gross income that you use on your Arizona return may not be the same as the federal adjusted gross income from your federal tax return. Also, the federal Schedule A deductions used on the Arizona return may be different from the federal Schedule A deductions taken on your federal return. Each year the Arizona State Legislature considers if they will adopt changes made to the federal tax law during the prior year. These forms assume the Legislature will adopt all federal law changes made after January 1, 2016.

If you use the amounts from your 2016 federal tax return to complete your Arizona return and the Legislature does not adopt the 2016 federal changes, you may have to amend your return at a later date for any difference between Arizona and federal law.

For more details, visit www.azdor.gov and click on the Legal Research link for updates on the 2016 conformity.

• Form 140 -- Resident Personal Income Tax
• Form 140A -- Resident Personal Income Tax (Short Form)
• Form 140ES -- Individual Estimated Tax Payment
• Form 140ET -- Credit for Increased Excise Taxes
• Form 140EZ -- Resident Personal Income Tax (EZ Form)
• Form 140PTC -- Arizona Property Tax Refund Credit
• Form 140PY -- Part-Year Resident Personal Income Tax
• Form 140NR -- Nonresident Personal Income Tax
• Form 140X -- Individual Amended Return