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Arizona Form
2022 Credit for Increased Excise Taxes 140ET
For information or help, call one of the numbers listed: • $12,500 or less if married filing a separate claim, or
Phoenix (602) 255-3381 • $25,000 or less if you are filing as head of household
From area codes 520 and 928, toll-free (800) 352-4090 Your federal adjusted gross income is income that you must
Tax forms, instructions, and other tax information report on your federal income tax return less adjustments to
income allowed on the federal income tax return. If you are
If you need tax forms, instructions, and other tax information,
not sure if your federal adjusted gross income meets the limit,
go to the department’s website at www.azdor.gov.
you may want to complete a federal income tax return.
Income Tax Procedures and Rulings NOTE: The credit cannot exceed $100 per household. Do
These instructions may refer to the department’s income tax not file Form 140ET if someone else in your household has
procedures and rulings for more information. To view or print already claimed $100 of the credit. If someone else in your
these, go to our website select Reports, Statistics and Legal household has filed Form 140ET claiming less than $100, you
Research from the main menu then click on Legal Research may file Form 140ET. The total of all credit claims filed from
and select a Document Type and Category from the drop down your household cannot be more than $100.
menus.
How do I Know if I Must File an Income Tax
Publications Return?
To view or print the department’s publications, go to our
Arizona Filing Requirements
website and click on Reports, Statistics and Legal Research These rules apply to all Arizona taxpayers.
from the main menu then click on Publications in the

left-hand column.
and your gross income is
Who Can Use Form 140ET? You must file if you are: more than:
• Single $12,950
NOTE: You must have a Social Security Number (SSN) that • Married filing joint $25,900
is valid for employment to claim this credit. • Married filing separate $12,950
If you also claim a credit for your spouse and/or qualifying • Head of Household $19,400
children, your spouse and qualifying children must each have
a valid SSN or individual taxpayer identification number To see if you have to file, figure your gross income the same
(ITIN) issued by the Internal Revenue Service. as you would figure your gross income for federal income tax
purposes. Then, you should exclude income Arizona law does
Do not file Form 140ET if you are filing an income tax return not tax. Income Arizona law does not tax includes:
using Arizona Form 140, Form 140A, Form 140EZ or Form • interest from U.S. Government obligations;
140PY. You may claim this credit on those forms by • social security retirement benefits received under Title II
completing the worksheet in the instructions for those forms. of the Social Security Act;
If you meet all of the following you may claim a credit for • benefits received under the Railroad Retirement Act, tier 1
increased excise taxes paid using Form 140ET. Complete or tier 2 railroad retirement benefits, railroad disability
Form 140ET (pages 1 and 2) to figure your credit. benefits reported on federal forms RRB-1099 and RRB-
File Form 140ET only if you meet the following: 1099-R, railroad unemployment benefits and railroad
• You are not required to file an income tax return and you sickness payments paid by the Railroad Retirement Board;
do not qualify for the property tax credit on Arizona •• pay received for active service as a member of the
Form 140PTC. Reserves, National Guard or the U.S. Armed Forces; or
• You were an Arizona resident during 2022. • benefits, annuities and pensions as retired or retainer pay
• You are not claimed as a dependent by any other of the uniformed services of the United States..
taxpayer.
• You were not sentenced for at least 60 days of 2022 to a How do I Know if I Qualify for the Property Tax
county, state, or federal prison. See the “Special Note” on Credit?
page 2 of Form 140ET if you are married and filing a You may claim the property tax credit using Arizona
joint return with your spouse. Form 140PTC if you meet all the following.
NOTE: For complete information about how • You were either 65 or older in 2022 or, if under age 65,
incarceration affects this credit, see the department’s you were receiving Supplemental Security Income (SSI)
publication, Pub. 709, Excise Tax Credit – How Does Title 16 income from the Social Security Administration.
Incarceration Affect Eligibility. NOTE: If a taxpayer’s 65th birthday was January 1, 2023
• Your federal adjusted gross income is: (born 1/1/58), that person would be considered to be age
• $12,500 or less if single, 65 at the end of 2022 for federal income tax purposes and
likewise for Arizona income tax purposes.
• $25,000 or less if you are married filing a joint claim,

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Arizona Form 140ET
• You were an Arizona resident for the full year in 2022. You must also complete Arizona Form 131, Claim for
• You paid property tax on your Arizona home in 2022. Refund on Behalf of Deceased Taxpayer. Place this form on
You paid rent on taxable property for the entire year or top of Form 140ET.
you did a combination of both.
• If you lived alone, your total household income was under How do I Amend a Claim?
$3,751. If you lived with others, the total household For 2022, if you need to make changes to your claim once you
income was under $5,501. To see what income is have filed, you should file a corrected Form 140ET. Be sure
included in household income, see the instructions for to check box 95 at the top of the amended claim form.
Form 140PTC.
General Instructions
Do not file Form 140ET if you are filing Form 140PTC.
You may claim this credit on Form 140PTC. Taxpayer Identification Number
When Should I File Form 140ET? Make sure that you enter your SSN on your claim form. Make
Form 140ET is due by April 15, 2023. File your claim as sure that all SSNs and ITINs are clear and correct.
soon as you can after January 1, 2023 but no later than April You may be subject to a penalty if you fail to include your
15, 2023. Because April 15, 2023 falls on a weekend, and SSN. It will take longer to process your claim form if SSNs
April 17, 2023 is a federal holiday you have until Tuesday, and ITINs are missing, incorrect, or unclear.
April 18, 2023 to timely file your 2022 Form 140ET. If you are filing a joint claim, enter your SSNs in the same
You do not have to include a copy of the extension with this order as your names. If your name appears first on
form when you file, but make sure that you check box 82F on Form 140ET, make sure your SSN is the first number listed.
page 1 of the form.
Identification Numbers for Paid Preparers
What if I Cannot File on Time? If you pay someone else to prepare your claim form, that
You may request an automatic 6-month extension if you know person must also include an identification number where
you will not be able to file on time. If you request an extension asked. A paid preparer may use any of the following:
to file your 2022 calendar year tax return, your due date is • his or her PTIN,
October 15, 2023. Because October 15, 2023 falls on a • his or her SSN, or
weekend, you have until Monday, October 16, 2023 to • the EIN for the business.
timely file your 2022 Form 140ET. A paid preparer who fails to include the proper identification
To get a filing extension you can either: number may be subject to a penalty.
•• Apply for a state extension (Arizona Form 204). To apply
for a state extension, file Form 204 by April 18, 2023. See Line-by-Line Instructions
Form 204 for details. You do not have to include a copy Line 1
of the extension with your return when you file, but make Type or print your name in black ink. Include your first name,
sure that you check box 82F on page 1 of the return. If middle initial and last name.
you must make a payment, use Form 204, or visit Enter your SSN in the space provided. If a joint claim, also
www.AZTaxes.gov to make an electronic payment. enter your spouse’s name and SSN or ITIN.
•• Use your federal extension (federal Form 4868). File your
Line 2
Arizona return by the same due date. You do not have to
include a copy of your federal extension with your return, Enter your current address. Include your house or building
but make sure that you check box 82F on page 1 of the number and street or rural route. Include your apartment
return. number if you live in an apartment. Include your mobile home
lot number if you live in a mobile home.
What if a Claimant Died? Line 3
If a claimant died before filing a claim for 2022, the taxpayer's Enter the name of your city, town, or post office. Also include
your state and ZIP code.
spouse or personal representative may file and sign a Form
140ET for that person. A personal representative can be an Boxes 4 through 7 - Filing Status
executor, administrator, or anyone who is in charge of the Use this section to determine your filing status. Check the
deceased taxpayer’s property. correct box (4 through 7) on the Form 140ET.
Enter the word "deceased" after the decedent's name in the Box 4 - Married Filing Joint Claim
address section of the form. Also enter the date of death after You may file a joint claim if you were married as of
the decedent's name. December 31, 2022. You may also file a joint claim if your
spouse died in 2022 and you did not remarry in 2022.

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Arizona Form 140ET
Box 5 - Head of Household For federal income tax purposes, a dependent is either a
You may use the head of household status, only if one of the qualifying child or a qualifying relative. A qualifying child or
following applies: relative must be a U.S. citizen or resident alien, or a resident
of Canada or Mexico. There is an exception for certain
• you qualify to file as head of household for federal
adopted children.
income tax purposes; or
To claim a qualifying child as a dependent for federal
• you qualify to file as a qualifying widow or widower for
purposes, you must meet the following five tests:
federal income tax purposes.
1. Relationship test. The child must be your son, daughter,
For federal income tax purposes, you may be able to file as
stepchild, foster child, brother, sister, half brother, half
head of household if you meet all of the following
sister, stepbrother, stepsister, or a descendant of any of
requirements:
them;
1. you are unmarried or considered unmarried on the last
2. Age test. The child must be under age 19 at the end of the
day of the year;
year and younger than you, or under age 24 at the end of
2. you paid more than half the cost of keeping up a home for 2022 if a full-time student (and younger than you), or any
the year; and age if permanently and totally disabled;
3. a qualifying person must live with you in the home for 3. Domicile test. The child must live with you for more than
more than half the year (except for temporary absences, half of the year. Temporary absences for special
such as school). circumstances, such as for school, vacation, medical care,
To find out more about head of household or a qualifying military service, or detention in a juvenile facility count as
widow or widower, see federal publication 501. time lived at home;
Box 6 - Married Filing Separate Claim 4. Support test. The child must not have provided over half
of his or her own support during the year; and
You may use this filing status if married as of
December 31, 2022, and you elect to file a separate claim. 5. Joint Return Test. If the child is married, the child is not
filing a joint federal return for the year, unless that joint
NOTE: If you are married and you qualify to claim this return is filed only as a claim for refund.
credit, you must file a married filing separate claim if your
spouse was sentenced for at least 60 days during 2022 to a To claim a qualifying relative as a dependent for federal
county, state, or federal prison. purposes, you must meet the following four tests:
1. Relationship Test. The person must be either your
If you are filing a separate claim, check box 6 and enter your
relative or have lived in your home as a member of your
spouse's name and SSN on the second box 1.
household all year. The person cannot be a qualifying
Box 7 - Single child;
File a single claim if you were single on December 31, 2022. 2. Joint Return Test. If the person is married, he or she
You are single if any of the following apply to you: cannot file a joint federal return. But the person can file a
• you have never been married; joint federal return if the return is filed only as a claim for
• you are legally separated under a decree of divorce or of refund;
separate maintenance; or 3. Income Test. The person’s gross income must be less
• you were widowed before January 1, 2022, and you did than $4,150; and
not remarry in 2022, and you do not qualify to file as a 4. Support Test. You must have provided over half of the
qualifying widow or widower with dependent children for person’s total support in 2022.
federal income tax purposes.
To learn more about who may be a dependent, see federal
Line 8 publication 501.
Read the information on page 2, under the heading “Who Can Lines 10 through 14 -
File Form 140ET?” and answer the question on page 1, line 8.
Complete lines 10 through 14 as instructed on the form.
If you answered, “No”, STOP! Do not file Form 140ET to
claim this credit. Direct Deposit of Refund
Line 9 - Dependents Complete the direct deposit line if you want us to directly
You may claim this credit for dependents that are residents of deposit the amount shown on line 14 into your account at a
Arizona. You cannot claim this credit for a dependent that is bank or other financial institution (such as a mutual fund,
an Arizona nonresident. List only those people that qualify as brokerage firm or credit union) instead of sending you a
your dependent for federal income tax purposes. Do not list check.
any dependent that is not an Arizona resident.
On lines A19 through A3,9enter each dependent's name and

SSN or ITIN.

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Arizona Form 140ET

NOTE: Check box 14A if the direct deposit will ultimately be Instructions for Amending
placed in a foreign account. If you check box 14A, do not
enter your routing or account numbers. If this box is checked, Use this form to correct your credit if Form 140ET is the only
we will not direct deposit your refund. We will mail you a form that you have filed.
check instead. If amending, check box 95 on the top of Form 140ET. Use the
following lines to correct an already filed 2022 Form 140ET.
Why Use Direct Deposit?
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• You get your refund fast!
• Payment is more secure, there is no check to get lost. Use the following worksheet to figure the amount to enter on
this line.
• It is more convenient. No trip to the bank to deposit your
check. 1. Enter the total credit you received from
• It saves tax dollars. A refund by direct deposit costs less your original 2022 Form 140ET. $
to process than a check. 2. If this is not your first amended claim,

NOTE: We are not responsible for a lost refund if you enter enter any additional credit received
the wrong account information. Check with your financial from previously filed amended 2022
institution to get the correct routing and account numbers and Form 140ET claims. $
to make sure your direct deposit will be accepted. 3. Add lines 1 and 2. Enter the total. $
Routing Number 4. If this is not your first amended claim,

MAKE SURE YOU ENTER THE CORRECT ROUTING enter any amount of credit you repaid
NUMBER. with previously filed amended 2022
Form 140ET claims. $
The routing number must be nine digits. The first 2 digits
must be 01 through 12 or 21 through 32. Otherwise, the direct 5. Subtract line 4 from line 3. Enter the
deposit will be rejected and a check sent instead. On the difference here and on Form 140ET,
following sample check , the routing number is 250250025. line 15. $

Line 16 -
If line 14 is larger than line 15, subtract line 15 from line 14.
Enter the difference.
This is the amount of additional credit you will receive as a
refund if you owe no other taxes.
Line 17 -
If line 14 is less than line 15, subtract line 14 from line 15.
Enter the difference.
This is the amount of the credit that you must repay to the
state.
Your check may state that it is payable through a financial
institution different from the one at which you have your • Make checks payable to: Arizona Department of Revenue.
checking account. If so, do not use the routing number on • Write your SSN and tax year on the check.
that check. Instead, contact your financial institution for the • Include your check with Form 140ET.
correct routing number to enter here. The department cannot accept checks or money orders in
Account Number foreign currency. You must make payment in U.S. dollars.
MAKE SURE YOU ENTER THE CORRECT ACCOUNT Electronic payment from your checking or savings account
NUMBER. You can make an electronic payment from your checking or
The account number can be up to 17 characters (both numbers savings account to pay your balance due for 2022. There is no
and letters). DO NOT include hyphens, spaces or special fee to use this method. To make an electronic payment, go to
symbols. Enter the number from left to right and leave any www.AZTaxes.gov and click on the “Make a Payment” link.
unused boxes blank. On the sample check above, the account Be sure to enter the correct routing number and account
number is 20202086. Be sure not to include the check number for your checking or savings account. You will be
number. charged a $50 NSF (non-sufficient funds) fee if you provide
NOTE: If the direct deposit is rejected, a check will be sent an incorrect routing number or an incorrect account number.
instead. Check with your financial institution to get the correct account
and routing numbers.

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                                                                                                         Arizona Form 140ET 
The “E-Check” option in the “Payment Method” drop-down               3.  The return was properly addressed; and 
box will debit the amount  from the checking or savings              4.  The return had proper postage.  
account that you specify. If you make an electronic payment 
                                                                     If the envelope or wrapper containing a return sent through the 
from  your checking or savings account,  you  will receive a 
                                                                     United States mail  bears  a  private meter  postmark made by 
confirmation number.   Keep this confirmation number as 
                                                                     other than the United States mail, the return is treated as 
proof of payment. 
                                                                     timely filed if both of the following apply: 
NOTE: You may not make an electronic payment from your 
                                                                     1.  The private meter postmark bears a date on or before the 
checking or savings account if the payment will ultimately be 
                                                                     due date for filing; and 
coming from a foreign account.  In this case, you must pay by 
check or money order.                                                2.  The return is received  no later than the time it  would 
                                                                     ordinarily have been received from the same point of 
Credit card payment                                                  origin by the same class of U.S. postage.  If the return is 
You can pay  with  your Visa, MasterCard, Discover,  or              received by the department within five business days of the 
American Express credit card. Go to www.AZTaxes.gov and              private meter postmark date the department  will consider 
click on the “Make a Payment” link and choose the credit card        this requirement satisfied.  
option.  This  will take  you to a third party  vendor site          You may also use certain private delivery services designated 
(provider). The  provider will charge you a convenience fee          by the IRS to meet the “timely mailing as timely filed” rule.  
based on the amount of your tax payment. The provider will 
                                                                     For more information, see the department’s ruling, GTR 16-1, 
tell you what the fee is during the transaction; you will have 
                                                                     Timely Filing of Income, or Withholding Tax Returns Through 
the option to continue or cancel the transaction. If  you 
                                                                     the United States Mail. 
complete the credit card transaction,  you  will receive  a 
confirmation number.      Please keep this confirmation              Where to Mail Form 140ET 
number as proof of payment. 
                                                                     Mail the completed Form 140ET to 
Instructions Before Mailing                                          Arizona Department of Revenue 
• DO NOT         STAPLE  YOUR RETURN.  DO NOT                        P.O. Box 52138 
  STAPLE  ANY DOCUMENTS,  SCHEDULES OR                               Phoenix  AZ 85072-2138 
  PAYMENT TO YOUR RETURN. 
• Check to make sure that your math is correct. 
• Sign your claim in the space provided on the bottom of 
  the form. 
• If amending a claim for a year before 2022, call one of the 
  numbers listed on page 1 of these instructions. 
Make  sure  You  Put  Enough  Postage  on  the 
Envelope 
The U.S. Post Office or United States  mail  service  must 
postmark  your return or extension request by  midnight 
April 18, 2023.  
The term "United States  mail" includes any private delivery 
service  designated  by  the  United  States  Secretary  of  the 
Treasury pursuant to Internal Revenue Code § 7502(f) and the 
term “postmark" includes any date recorded or marked by any 
such designated delivery service. 
An income tax return that is mailed to the department is timely 
filed if it is delivered on or before its due date.  Additionally, 
if the envelope or wrapper containing the return sent through 
the United States mail bears a postmark of the United States 
mail and that tax return is delivered to the department after its 
due date that return will be considered timely filed if all of the 
following apply: 
1.  The return  was deposited in  an official depository of the 
  United States mail; 
2.  The date of the postmark is no later than the due date; 

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