Arizona Standard Deduction

Arizona’s standard deduction amounts are aligned with the federal standard deduction and vary based on filing status:

• Single or Married Filing Separately (MFS): $15,750
• Head of Household (HoH): $23,625
• Married Filing Jointly (MFJ) or Qualifying Surviving Spouse: $31,500

These amounts provide a base reduction of taxable income, helping lower your overall Arizona income tax liability.

Additional Deductions for Seniors

Arizona provides additional standard deduction amounts for taxpayers aged 65 or older, and for those who are also legally blind:

• Single or Head of Household: Additional $2,000 (or $4,000 if also blind)
• Married Filing Jointly, Married Filing Separately, or Qualifying Widow(er): Additional $1,600 per qualifying person (or $3,200 if also blind)

Furthermore, for the tax years 2025 through 2028, eligible seniors may qualify for an extra deduction of $6,000, subject to income limitations. This is designed to provide further tax relief to older taxpayers.

Filing Recommendations

To ensure accuracy and maximize deductions:

• Electronic Filing: Arizona encourages taxpayers to file electronically. E-filing is faster, reduces errors, and allows quicker processing of refunds.
• Official Guidance: All forms, instructions, and the most current deduction limits are available on the Arizona Department of Revenue (ADR) website at AZTaxes.gov.

By filing electronically, you also gain access to features like auto-calculation of deductions, immediate confirmation of submission, and secure transmission of sensitive tax information.