How do I file an Arizona state amended return?

If you need to make changes to your return once you have filed, you should file Form 140X, Individual Amended Return. You should file your amended return after your original return has processed. Do not file a new return for the year you are correcting. Generally, you have four years to amend a return to claim a refund.

If you amend your federal return for any year, you must also file an Arizona Form140X for that year. You must file the Form 140X within 90 days of the final determination of the IRS. If the IRS makes a change to your federal taxable income for any year, you must report that change to Arizona. You may use one of the following two options to report this change.

Option 1
You may file a Form 140X for that year. If you choose this option, you must amend your Arizona return within 90 days of the final determination of the IRS. Attach a complete copy of the federal notice to your Form 140X.

Option 2
You may file a copy of the final federal notice with the department within 90 days of the final determination of the IRS. If you choose this option, you must include a statement in which you must:
1 . Request that the department recompute your tax; and
2 . Indicate if you agree or disagree with the federal notice.

If you do not agree with the federal notice, you must also include any documents that show why you do not agree. If you choose option 2, mail the federal notice and any other documents to:

Attention: Individual Income Audit
Arizona Department of Revenue
PO Box 29084
Phoenix, AZ 85038-9084

All others, mail to the following address based on your refund or additional amount owed:

If you are sending a payment with this return, mail the amended return to:

Arizona Department of Revenue, PO Box 52016, Phoenix AZ 85072-2016

If you are expecting a refund, or owe no tax, or owe tax but are not sending a payment, mail your amended return to:

 Arizona Department of Revenue, PO Box 52138, Phoenix AZ 85072-2138