2019 Arizona Key Tax Changes

 |  2019 Arizona tax, Arizona, Tax

The Arizona Department of Revenue (ADOR) issued several key reminders for 2019 tax year filings. The individual income tax filing season for state and federal returns opens on Monday, January 27, 2020.
Arizona individual income tax returns for tax year 2019 will include the following adjustments:

  • Match the federal standard deduction amount ($12,200 single/married filing separate, $18,350 head of household, $24,400 married filing joint).
  • Remove Arizona personal and dependent exemption amounts.
  • Provide $100 child tax credit per dependent under 17 years of age and $25 for dependents 17 and older. The credit is phased out for federal adjusted gross income (FAGI) greater than $200,000 single/married filing separate and head of household, $400,000 married filed joint.
  • Allow taxpayers to increase standard deduction by 25 percent of the charitable donations that would have been claimed as an itemized deduction.

Taxpayers have four tax brackets for tax year 2019 and going forward (down from five):

Single Rate Married Rate
$0 – $26,500 2.59% $0-$53,000 2.59%
$26,501-$53,000 3.34% $53,001-$106,000 3.34%
$53,001-$159,000 4.17% $106,001-$318,000 4.17%
$159,001 and over 4.50% $318,001 and over 4.50%





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