You can file your Arizona state taxes for free online if your adjusted gross income is $89,000 or less, using either IRS Free File partner software or IRS Direct File. Both options are accessed through the IRS or Arizona Department of Revenue websites, both handle the federal and state returns together, and both are available for tax year 2025 returns due April 15, 2026.
Who Qualifies to File Free Online
The $89,000 AGI ceiling is set by the IRS Free File program, which gives taxpayers at or below that income access to guided commercial tax software at no cost. Each participating software provider sets its own additional eligibility rules on top of that, based on age, state of residence, or filing status, so one vendor may accept your return while another turns you away for reasons unrelated to income.1Internal Revenue Service. E-file: Do Your Taxes for Free
Active-duty military personnel qualify for free federal filing through any participating Free File provider regardless of income. The free state return is not always included, though, and depends on the vendor’s terms.1Internal Revenue Service. E-file: Do Your Taxes for Free
If you prefer sitting with a trained volunteer instead of filing online, the Volunteer Income Tax Assistance program serves people who generally earn $69,000 or less, along with individuals with disabilities and those with limited English proficiency, and the Tax Counseling for the Elderly program covers taxpayers 60 and older.2Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers
IRS Free File Guided Software
Arizona participates in the IRS Free File program, which routes residents to commercial tax software that prepares both federal and state returns. Access these tools through the IRS or Arizona Department of Revenue websites so you land on an authorized vendor rather than a paid product that looks similar.
The software walks you through Arizona-specific questions and calculates your state tax using data from your federal return. One trap to watch: some vendors only offer the free Arizona return if you also file your federal return through them. Read each vendor’s terms on the Free File landing page before you start, because once you’ve entered an hour of data, you’re less likely to switch.
IRS Direct File
Arizona was one of the original pilot states when the IRS launched Direct File in January 2024, and the program expanded to 25 states for the 2025 filing season.3Office of the Arizona Governor. Governor Katie Hobbs Announces New First-of-Its-Kind Program to Make Tax Filing Free and Easy for Arizonans Direct File lets you prepare and submit your federal return directly through the IRS website without any third-party software. For Arizona residents, the tool hands off your federal data so the state return can be completed as well.
Direct File is best suited to straightforward tax situations: W-2 wage income, interest income, and common credits. If you have self-employment earnings, rental income, or more complex deductions, you may need to use Free File guided software instead. Check the IRS Direct File page at the start of each filing season to confirm Arizona’s participation and see which income types and credits the tool supports for the current year.
What to Have Ready Before You Start
Arizona uses your federal adjusted gross income as the starting point for your state return, so your federal Form 1040 needs to be done first (or done inside the same software session).4Arizona Department of Revenue. Arizona Form 140 Booklet Pull together:
- Social Security numbers for yourself, your spouse if filing jointly, and all dependents
- All W-2s and 1099s
- Last year’s tax return, if you have it, for reference
- Receipts for any Arizona credit contributions you plan to claim, such as donations to qualifying charitable organizations, school tuition organizations, or public schools
Arizona offers several return types. Form 140 is the standard full-year resident return. Form 140A and Form 140EZ cover simpler situations with no itemized deductions and taxable income under certain thresholds.4Arizona Department of Revenue. Arizona Form 140 Booklet Free filing software selects the right form for you based on your answers.
Credits the Software Will Ask About
Arizona offers several dollar-for-dollar credits that directly reduce your tax, and free filing software prompts you to claim them if you qualify. Have your donation receipts handy before you start.
Contributions to certified qualifying charitable organizations earn a credit of up to $506 for single filers or heads of household, and up to $1,009 for married couples filing jointly, with amounts adjusted annually for inflation.5Arizona Department of Revenue. Credits for Contributions to QCOs and QFCOs A separate credit covers qualifying foster care charitable organizations, with base limits of $500 single and $1,000 joint, also inflation-adjusted. You can claim both in the same year.6Arizona Legislature. Arizona Revised Statutes Title 43 Section 43-1088 – Credit for Contribution to Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations
Contributions to certified school tuition organizations have base limits of $500 for single filers and $1,000 for joint filers, adjusted for inflation.7Arizona Legislature. Arizona Revised Statutes Title 43 Section 43-1089 – Credit for Contributions to School Tuition Organization A qualifying donation made as late as April 15 can still be claimed on the return you’re filing. Contributions directly to Arizona public schools for extracurricular activities qualify for a separate credit of up to $200 single or $400 joint, and this credit stacks with the school tuition organization credit.
The Deadline, and What to Do if You Can’t Make It
Tax year 2025 Arizona returns are due April 15, 2026. If you cannot file by that date, you have two routes to an extension. If you already filed a federal extension with the IRS, Arizona honors it automatically; no separate state form is needed, and you simply check box 82F on your Arizona return when you file. Otherwise, submit Arizona Form 204 by April 15, 2026, for an automatic state extension through October 15, 2026. If you make your extension payment electronically through AZTaxes.gov, Form 204 isn’t required.8Arizona Department of Revenue. Making Payments, Late Payments, and Filing Extensions
An extension to file is not an extension to pay. Any balance owed is still due April 15, and to avoid an underpayment penalty you need to pay at least 90 percent of your total tax liability by then.8Arizona Department of Revenue. Making Payments, Late Payments, and Filing Extensions
Filing late without an extension triggers a penalty of 4.5 percent of the unpaid tax for each month or partial month the return is overdue, up to 25 percent, and late payment adds another 0.5 percent per month, up to 10 percent.9Arizona Legislature. Arizona Revised Statutes Title 42 Section 42-1125 – Civil Penalties File on time even if you can’t pay the full balance; the late-filing penalty is the steeper of the two.
Submitting the Return and Tracking Your Refund
Electronic filing is faster and less error-prone than paper. You’ll get an immediate confirmation number that serves as proof the Arizona Department of Revenue received your return. As of early 2026, e-filed returns are being processed in about five days, while paper returns take roughly 16 days, and returns flagged for additional review take longer.10AZTaxes.gov. Where’s My Refund
Track your refund through the “Where’s My Refund?” tool on AZTaxes.gov using your Social Security number, filing status, and exact refund amount. The tool updates daily. Choose direct deposit over a paper check; the mailing time can turn a quick refund into a multi-week wait.