Arizona Form 140PTC: Eligibility, Household Income, and Filing

Arizona Form 140PTC is the two-page claim form older and SSI-recipient Arizona residents use to request a refundable property tax credit worth between $56 and $502. For the 2025 tax year, the form is due April 15, 2026, with a six-month extension available to October 15, 2026. If you also file an Arizona income tax return, attach the 140PTC to it; otherwise mail it alone to the Arizona Department of Revenue at P.O. Box 52138, Phoenix, AZ 85072-2138.

Make Sure You Qualify First

Four conditions have to be true for the tax year you are claiming. Miss any one and the form is a dead end.

You were at least 65 by December 31, 2025, or you received Title XVI Supplemental Security Income at any point during the year.
You lived in Arizona for the full calendar year, January 1 through December 31.
Your total household income was under $3,751 if you lived alone, or under $5,501 if you lived with a spouse or anyone else. Social Security and several other benefits do not count toward this figure (see the income section below).
You paid property taxes on your Arizona home, or you paid rent on a home that was subject to property tax.

Only one 140PTC is allowed per household per year. If your spouse or another household member has already filed one for 2025, you cannot file a second.

Nursing home residents can claim the credit if the facility was subject to property tax and the resident paid costs from personal funds or Social Security. Mobile home lot renters qualify on the same basis as other renters.

Gather Your Documents Before You Start

The department disallows claims outright when required attachments are missing, so pull everything together first.

Homeowners need a property tax statement from the mortgage company, a paid receipt from the county treasurer, or the property tax bill with copies of both sides of the canceled checks.
Renters need a completed and signed Arizona Form 201, the Renter’s Certificate of Property Taxes Paid. Landlords are required by law to provide it on request.¹
Nursing home residents need a completed Form 201 from the facility administrator.
Condo and co-op members need a statement showing their share of the assessed taxes, plus either a mortgage company statement or a stamped-paid copy of the association’s tax bill.
SSI recipients under 65 need a benefit verification letter from the Social Security Administration showing name, Social Security number, confirmation of Title XVI SSI payments, the period covered, and the date the letter was issued. You can request one through your my Social Security account at ssa.gov/myaccount or by calling 1-800-772-1213.²

If your Form 201 shows a property tax factor of zero, or your landlord checks the box indicating the property was tax-exempt, you cannot claim the credit on that rental.¹

Working Through the Form

Download the current fillable version from the Arizona Department of Revenue website.³ Work the form in order.

Start with your personal information: full name, Social Security number, date of birth, and current address. Add your spouse’s name and Social Security number if you are filing together, and list any dependents with their Social Security numbers in the space provided. Missing or incorrect Social Security numbers slow processing and can trigger a penalty, and a missing date of birth can cause the claim to be denied.⁴

Answer the qualifying questions, numbered 5 through 9. Questions 5, 6, and 7 cover age or SSI status, residency, and the income threshold, and all three must be “Yes.” Questions 8 and 9 ask about property taxes and rent paid, and at least one of those must be “Yes.” A “No” on any required line disqualifies the claim.⁴

Complete the income schedule next, using the rules in the following section. Then use your household income total to look up your credit on the table in the instructions (Schedule 1 if you live alone, Schedule 2 if you live with others). Enter the smaller of your actual property taxes paid or the table amount as your credit.

Figuring Household Income

Household income on 140PTC covers every person living in the home, not just you, and it uses a definition that is wider than federal taxable income in places and narrower in others. The income schedule walks through nine lettered lines:

Line A: wages, salaries, tips, commissions, and bonuses.
Line B: all interest and dividends, including interest on federal obligations and on Arizona municipal bonds that may be tax-exempt elsewhere.
Line C: business and farm income.
Line D: net gains from selling property, with losses capped at $1,500.
Line E: pensions, annuities, and IRA distributions, including federal, state, and local government retirement payments.
Line F: rent and royalty income.
Line G: S corporation, partnership, estate, and trust income.
Line H: alimony received.
Line I: other income, such as strike benefits and out-of-state unemployment payments. Attach a breakdown of what Line I includes, or the department can deny the credit.

Leave out Social Security benefits, railroad retirement benefits, workers’ compensation, Arizona unemployment insurance, veterans’ disability pensions, welfare and government relief payments, and gifts. The Social Security exclusion is the one that pulls most filers below the income ceiling.⁴

Looking Up Your Credit Amount

Your credit equals the lesser of the property taxes you actually paid during the year and the amount shown on the schedule for your income bracket. The maximum $502 credit goes to single-person households with income up to $1,750 and to multi-person households with combined income up to $2,500. The credit then steps down as income rises and phases out entirely at $3,751 for one person and $5,501 for two or more.⁵

The ceiling matters. If the schedule says $502 but your property tax bill was $300, your credit is $300.⁵ For renters, the property tax amount is the figure your landlord calculated on Form 201, applied to the rent you paid.

Where and When to Send It

The 2025 Form 140PTC is due April 15, 2026. If you need more time, file Arizona Form 204 or federal Form 4868 to push the deadline to October 15, 2026. Miss both dates and the credit is permanently disallowed for that tax year.⁶

Where you send it depends on whether you also owe an Arizona income tax return. If you are filing Form 140 or 140A, attach the 140PTC and mail them together. If you are not required to file an income tax return, mail the 140PTC alone to Arizona Department of Revenue, P.O. Box 52138, Phoenix, AZ 85072-2138.

Do not staple documents, schedules, or payments to the return. The department’s scanning equipment cannot process stapled pages.⁴

For direct deposit, enter your bank’s routing number and account number on the form. The routing number must be nine digits and begin with 01 through 12 or 21 through 32, or the deposit is rejected and a paper check is mailed instead. An incorrect routing or account number triggers a $50 returned-payment fee, and the department is not responsible for refunds sent to the wrong account.⁴ You can check progress through the “Where’s My Refund?” tool on the department’s website.⁷

Why Claims Get Rejected

These are the problems that turn a 140PTC filing into a denial rather than a delay:

No proof of property taxes paid. A claim without the county treasurer receipt, mortgage statement, or completed Form 201 is denied.
No SSI verification letter for a claimant under 65 qualifying through SSI.
Missing date of birth on the form.
An amount on Line I of the income schedule with no attached breakdown of what it includes.
A second claim from a household that has already filed a 140PTC for the year.
Filing after both the April 15 due date and any extended due date.

If the department needs clarification, it sends a written notice. Respond promptly; ignoring a notice can convert a processing hold into an outright denial.⁴

1
Arizona Department of Revenue. Arizona Form 201 – Renter’s Certificate of Property Taxes Paid
2
Social Security Administration. Get Your Benefit Verification Online with my Social Security
3
Arizona Department of Revenue. Property Tax Refund (Credit) Claim Form
4
Arizona Department of Revenue. Arizona Form 2025 Property Tax Refund (Credit) Claim 140PTC Instructions
5
Arizona Legislature. Arizona Code 43-1072 – Earned Credit for Property Taxes Residents Sixty-Five Years of Age or Older Definitions
6
Arizona Department of Revenue. Arizona Form 2025 Property Tax Refund (Credit) Instructions
7
Arizona Department of Revenue. Refund FAQs