81 PM 80 RCVD 88 REVENUE USE ONLY. DO NOT MARK IN THIS AREA. EXEMPTIONS FILING STATUS ADOR 10413 (25) AZ Form 140 (2025) Page 1 of 6

4  Married filing joint return 4a  Injured Spouse Protection of Joint Overpayment

5  Head of household. Enter name of qualifying child or dependent on next line.

6  Married filing separate return. Enter spouse’s name and Social Security Number above.

7  Single

 Enter the number claimed. Do not put a check mark. Place any required federal and AZ schedules or other documents after Form 140.  DO NOT STAPLE ANY ITEMS TO THE RETURN. Your First Name and Middle Initial Last Name Your Social Security Number Spouse’s First Name and Middle Initial (if box 4 or 6 checked) Last Name Spouse’s Social Security No. Current Home Address - number and street, rural route Apt. No. Daytime Phone (with area code) City, Town or Post Office State ZIP Code Last Names Used in Last Four Prior Year(s) (if different) 1 1 2 94 3 97 Enter your SSN(s). Dependents Additions Subtractions 82F Check box 82F if filing under extension Arizona Form 140 Resident Personal Income Tax Return FOR CALENDAR YEAR 2025 OR FISCAL YEAR BEGINNING M M D D 2 0 2 5 AND ENDING M M D D 2 0 Y Y . 66F

8 Age 65 or over (you and/or spouse)

9 Blind (you and/or spouse)

10a Dependents: Under age of 17. 10b Dependents: Age 17 and over.

11a Qualifying parents and grandparents If completing lines 8, 9, and 11a, also complete lines 38, 39, and 41. For lines 10a and 10b, also complete line 49. Qualifying Parentsand Grandparents (Box 10a and 10b): Dependent Information. See instructions. For more space, check the box  and complete page 4, Part 1. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) SOCIAL SECURITY NUMBER (c) RELATIONSHIP (d) NO. OF MONTHS LIVED IN YOUR HOME IN 2025 (e) Dependent Age included in: 1 2

(Box 10a) (Box 10b) (f)  if you did not claim this person on your federal return due to educational credits 10c    10d    10e    (Box 11a): Qualifying parents and grandparents. See instructions. For more space, check the box  and complete page 4, Part 2. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) SOCIAL SECURITY NUMBER (c) RELATIONSHIP (d) NO. OF MONTHS LIVED IN YOUR HOME IN 2025 (e) IF AGE 65 OR OVER (f)  IF DIED IN 2025 11b   11c   12 Federal adjusted gross income (from your federal return).................................................................................... 12 00 13 Small Business Income: 13S check the box if you are filing Arizona Form 140-SBI and enter the amount from Form 140-SBI, line 10.. 13 00 14 Modified federal adjusted gross income. Subtract line 13 from line 12...................................................................... 14 00 15 Non-Arizona municipal interest.................................................................................................................................... 15 00 16 Partnership Income adjustment. See instructions.......................................................................................................... 16 00 17 Total federal depreciation............................................................................................................................................. 17 00 18 Other Additions to Income: Complete Other Additions to Arizona Gross Income schedule on page 5...................... 18 00 19 Subtotal: Add lines 14 through 18 and enter the total........................................................................................................ 19 00 20 Total net capital gain or (loss). See instructions...................................................................... 20 00 21 Total net short-term capital gain or (loss). See instructions..................................................... 21 00 22 Total net long-term capital gain or (loss). See instructions....................................................... 22 00 23 Net long-term capital gain from assets acquired after December 31, 2011. See instructions. 23 00 24 Multiply line 23 by 25% (.25) and enter the result........................................................................................................ 24 00 25 Net capital gain derived from investment in qualified small business.......................................................................... 25 00 26 Recalculated Arizona depreciation............................................................................................................................... 26 00 27 Partnership Income adjustment. See instructions.......................................................................................................... 27 00 28 Interest on U.S. obligations such as U.S. savings bonds and treasury bills................................................................ 28 00 29a Exclusion for federal, Arizona state or local government pensions (up to $2,500 per taxpayer).................................29a 00 29bExclusion for benefits, annuities and pensions for retired/retainer pay of the uniformed services.............................. 29b 00 30 U.S. Social Security or Railroad Retirement Act benefits included as income on your federal return (taxable amount) 30 00 31 Certain wages of American Indians.............................................................................................................................. 31 00 32 Pay received for active service as a member of the reserves, national guard or the U.S. armed forces.................... 32 00 33 Net operating loss adjustment. See instructions............................................................................................................ 33 00 34 Contributions to: 34a 529 College Savings Plans 34b 529A (ABLE accounts) add 34a and 34b 34c 00 35 Subtract lines 24 through 34c from line 19. Enter the difference................................................................................ 35 00 00 00

ADOR 10413 (25)

AZ Form 140 (2025) Page 2 of 6 Your Name (as shown on page 1) Your Social Security Number Exemptions Balance of Tax Refund or Amount Owed Total Payments and Refundable Credits Tax Due or Overpayment Voluntary Gifts Penalty Under penalties of perjury, I declare that I have read this return and any documents with it, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

YOUR SIGNATURE

DATE

OCCUPATION

SPOUSE’S SIGNATURE

DATE

SPOUSE’S OCCUPATION

PAID PREPARER’S SIGNATURE

DATE

FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED)

PAID PREPARER’S STREET ADDRESS

PAID PREPARER’S TIN

( ) PAID PREPARER’S CITY STATE ZIP CODE

PAID PREPARER’S PHONE NUMBER   PLEASE SIGN HERE 36 Other Subtractions from Income. Complete Other Subtraction from Arizona Gross Income schedule on page 6........ 36 00 37 Subtract line 36 from line 35. Enter the difference......................................................................................................... 37 00 38 Age 65 or over: Multiply the number in box 8 by $2,100....................................................................................................... 38 00 39 Blind: Multiply the number in box 9 by $1,500....................................................................................................................... 39 00 40 Other Exemptions. See instructions......40E Multiply the number in box 40E by $2,300............................................. 40 00 41 Qualifying parents and grandparents: Multiply the number in box 11a by $10,000........................................................................ 41 00 42 Arizona adjusted gross income: Subtract lines 38 through 41 from line 37. If less than zero, enter “0”................................ 42 00 43 Deductions: Check box and enter amount. See instructions......................... 43I ITEMIZED...43S STANDARD 43 00 44 If you checked box 43S and claim charitable contributions, check 44C  Complete page 3. See instructions................... 44 00 45 Arizona taxable income: Subtract lines 43 and 44 from line 42. If less than zero, enter “0”..................................................... 45 00 46 Tax: Multiply line 45 by 2.5% (.025). Enter the result............................................................................................................. 46 00 47 Tax from recapture of credits from Arizona Form 301, Part 2, line 30............................................................................. 47 00 48 Subtotal of tax: Add lines 46 and 47. Enter the total............................................................................................................ 48 00 49 Dependent Tax Credit. See instructions......................................................................................................................... 49 00 50 Family income tax credit (from the worksheet - see instructions)........................................................................................... 50 00 51 Nonrefundable Credits from Arizona Form 301, Part 2, line 60...................................................................................... 51 00 52 Balance of tax: Subtract lines 49, 50 and 51 from line 48. If the sum of lines 49, 50 and 51 is greater than line 48, enter “0”........ 52 00 53 2025 AZ income tax withheld.......................................................................................................................................... 53 00 54 2025 AZ estimated tax payments..54a 00 Claim of Right.54b 00 Add 54a and 54b. 54c 00 55 2025 AZ extension payment (Form 204)......................................................................................................................... 55 00 56 Increased Excise Tax Credit (from the worksheet - see instructions)..................................................................................... 56 00 57 Property Tax Credit from Arizona Form 140PTC............................................................................................................. 57 00 58 Other refundable credits: Check the box(es) and enter the total amount......................581308-I 582334 583349 58 00 59 Total payments and refundable credits: Add lines 53 through 58. Enter the total....................................................... 59 00 60 TAX DUE: If line 52 is larger than line 59, subtract line 59 from line 52. Enter amount of tax due. Skip lines 61, 62 and 63............ 60 00 61 OVERPAYMENT: If line 59 is larger than line 52, subtract line 52 from line 59. Enter amount of overpayment............................ 61 00 62 Amount of line 61 to be applied to 2026 estimated tax................................................................................................... 62 00 63 Balance of overpayment: Subtract line 62 from line 61. Enter the difference......................................................................... 63 00 64 - 74 Voluntary Gifts to: Solutions Teams Assigned to Schools............64 00 Arizona Wildlife............... 65 00 Child Abuse Prevention............ 66 00 Domestic Violence Services.67 00 Political Gift..................... 68 00 Neighbors Helping Neighbors.. 69 00 Special Olympics.................70 00 Veterans’ Donations Fund.71 00 I Didn’t Pay Enough Fund........ 72 00 Sustainable State Parks and Road Fund...................73 00 Spay/Neuter of Animals... 74 00 75 Political Party (if amount is entered on line 68 - check only one): 751Democratic 752Libertarian 753Republican 76 Estimated payment penalty............................................................................................................................................. 76 00 77 771Annualized/Other 772Farmer or Fisherman 773Form 221 included 78 Add lines 64 through 74 and 76; enter the total.............................................................................................................. 78 00 79 REFUND: Subtract line 78 from line 63. If less than zero, enter amount owed on line 80........................................................... 79 00 98 C  Checking or S  Savings Direct Deposit of Refund: Check box 79A if your deposit will be ultimately placed in a foreign account; see instructions. 79A

ROUTING NUMBER ACCOUNT NUMBER 80 AMOUNT OWED: Add lines 60 and 78. Make check payable to Arizona Department of Revenue; write your SSN on payment; and include with your return................................................................................................................................................. 80 00 If you are sending a payment with this return, mail to Arizona Department of Revenue, PO Box 52016, Phoenix, AZ 85072-2016. Include the payment with Form 140. If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138. Print Form

ADOR 10413 (25) AZ Form 140 (2025) Page 3 of 6 Your Name (as shown on page 1) Your Social Security Number 2025 Form 140 - Standard Deduction Increase for Charitable Contributions You must complete this worksheet if you are taking an increased standard deduction for charitable contributions. Include the completed worksheet with your tax return, when filed. If you do not include the completed worksheet, your standard deduction will not be increased. Taxpayers electing to take the Standard Deduction on their Arizona tax return may increase the standard deduction amount by 34% (.34) of the total amount of the taxpayer’s charitable deductions that would have been allowed if the taxpayer elected to claim itemized deductions on the Arizona tax return. Charitable contributions (lines 1C, 2C, and 3C) are those gifts allowed on federal 1040 Schedule A (Gifts to Charity) that you would have claimed had you elected to take itemized deductions on your federal return. NOTE 1: You must reduce your contribution amount by the total charitable contributions you made during January 1, 2025 through December 31, 2025 for which you are claiming an Arizona tax credit under Arizona law for the current tax year return or claimed on the prior tax year return. Enter this amount on 5C. NOTE 2: If you itemized deductions on your federal return (1040 Schedule A) and were required to adjust the amount of your allowable contributions on your federal 1040 Schedule A for the amount claimed as a tax credit on your Arizona income tax return, include the amount of the federal contribution adjustment to line 1C and enter the amount of the Arizona tax credit on line 5C. Complete the worksheet to determine your allowable increased standard deduction for charitable contributions. 1C 2025 Gifts by cash or check. ....................................................................................................... 1C 00 2C 2025 Other than by cash or check. ........................................................................................ 2C 00 3C Carryover from prior year. .......................................................................................................... 3C 00 4C Add lines 1C through 3C and enter the total. .................................................................... 4C 00 5C Total charitable contributions made in 2025 for which you are claiming a credit under Arizona law for the current (2025) or prior (2024) tax year. ............. 5C 00 6C Subtract line 5C from line 4C and enter the difference. If less than zero, enter “0”. ............................................................................................................................................. 6C 00 7C Multiply line 6C by 34% (.34) and enter the result. ........................................................ 7C 00 • Enter the amount shown on line 7C on page 2, line 44. • Be sure to check box 43S for Standard Deduction on line 43. • Check box 44C for charitable contributions on line 44. If you do not check this box, you may be denied the increased standard deduction.

Your Name (as shown on page 1) Your Social Security Number 2025 Form 140 Dependent and Other Exemption Information Include page 4 with your return if: • You are listing additional dependents (for box 10a and 10b) from page 1. • You are listing additional qualifying parents and grandparents (for box 11a) from page 1. • You are claiming Other Exemptions on page 2, line 40. Part 1: Dependents (Box 10a and 10b) continued from page 1 Information used to compute your allowable Dependent Tax Credit on page 2, line 49. NOTE: If you have more than three qualifying dependents, you must complete Part 1 and the worksheet in the instructions to compute your Dependent Tax Credit on line 49. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) SOCIAL SECURITY NUMBER (c) RELATIONSHIP (d) NO. OF MONTHS LIVED IN YOUR HOME IN 2025 (e) Dependent Age included in: 1 2 (Box 10a) (Box 10b) (f) IF YOU DID NOT CLAIM THIS PERSON ON YOUR FEDERAL RETURN DUE TO EDUCATIONAL CREDITS 10f    10g    10h    10i    10j    10k    10l    10m    10n    10o    10p    Part 2: Qualifying parents and grandparents (Box 11a) continued from page 1 Additional qualifying parents and grandparents information used to compute your allowable exemption on page 2, line 41. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) SOCIAL SECURITY NUMBER (c) RELATIONSHIP (d) NO. OF MONTHS LIVED IN YOUR HOME IN 2025 (e)  IF AGE 65 OR OVER (f)  IF DIED IN 2025 11d   11e   11f   11g   11h   11i   Part 3: Other Exemptions Information used to compute your allowable Other Exemptions on page 2, line 40. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) SOCIAL SECURITY NUMBER (c) AGE 65 OR OVER (see instructions) C1 C2 (d) STILLBORN CHILD IN 2025 1    2    3    4    5    6    7    8    9    10    Enter the total number of individuals listed in Part 3 in box 40E on page 2, line 40. ADOR 10413 (25) AZ Form 140 (2025) Page 4 of 6

Your Name (as shown on page 1) Your Social Security Number ADOR 10413 (25) AZ Form 140 (2025) Page 5 of 6 2025 Form 140 - Other Additions to Arizona Gross Income Complete and include this schedule with your tax return only if you are making any adjustments increasing your Arizona Gross Income. Note: If you are making any adjustments reducing your Arizona Gross Income complete page 6. Other Additions to Arizona Gross Income - Line 18 (see instructions for more information) A Married Persons Filing Separate Returns. ........................................................................................................... A 00 B Arizona Form 141AZ Schedule K-1 - Fiduciary Adjustment. ........................................................................... B 00 C Ordinary Income Portion of Lump-Sum Distributions Excluded on Your Federal Return. ............................. C 00 D Items Previously Deducted for Arizona Purposes. ........................................................................................... D 00 E Claim of Right Adjustment for Amounts Repaid in 2025. ................................................................................. E 00 F(a) Claim of Right Adjustment for Amounts Repaid in Prior Taxable years. ......................................................... F(a) 00 F(b) Adjustment for Net Operating Loss due to Claim of Right. .............................................................................. F(b) 00 G(a) Amount of Agricultural Water Conservation Expenses deducted under IRC for which a credit is claimed on Form 312. ......................................................................................................................................... G(a) 00 G(b) Addition to S Corporation income due to claiming Pass Through Credit for Agricultural Water Conservation System (Credit 312). See instructions. ..................................................................................... G(b) 00 H(a) Adjusted basis computed under IRC for property for which a credit was claimed on Form 338 and that is sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions. ................................................................................................................................................. H(a) 00 H(b) Adjusted basis computed under IRC for Agricultural Pollution Control Equipment for which a credit was taken (Form 325) before taxable year 2025 that was sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions. .................................................. H(b) 00 H(c) Adjusted basis computed under IRC for Pollution Control Equipment for which a credit was taken (Form 315) before taxable year 2025 that was sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions. ....................................................................... H(c) 00 I Nonqualified Withdrawals from 529 College Savings Plans. ........................................................................... I 00 J Sole Proprietorship Loss of an Arizona Nonprofit Medical Marijuana Dispensary included in Federal Adjusted Gross Income. Sole Proprietorship loss of an Arizona dual licensee that has not elected to operate on a for profit-basis must also add back the portion of their loss that is from the medical marijuana portion of the business that is included in the federal adjusted gross income. ............................ J 00 K Federal Net Operating Loss (NOL) Carryforward from Non-Arizona Sources Accrued While a Nonresident. ..... K 00 L Federal Capital Loss Carryforward Deduction Incurred from Non-Arizona Sources Prior to Arizona Residency. ............................................................................................................................................. L 00 M Americans with Disabilities Act - Access Expenditures. ................................................................................... M 00 N Amortization or Depreciation for Child Care Facility before 1990. .................................................................. N 00 O Net Capital Loss Derived From the Exchange of One Kind of Legal Tender for Another Kind of Legal Tender: See instructions. .................................................................................................................................... O 00 P Entity-level Income Tax Payment. See instructions. ....................................................................................... P 00 Q Motion Picture Productions Costs. See instructions. ...................................................................................... Q 00 R Other Adjustments Related to Tax Credits. See instructions. ......................................................................... R 00 S Other Adjustments. See instructions. ............................................................................................................... S 00 T Total Other Additions: Add all amounts and enter the total here and on page 1, line 18. ......................... T 00

Your Name (as shown on page 1) Your Social Security Number ADOR 10413 (25) AZ Form 140 (2025) Page 6 of 6 2025 Form 140 - Other Subtractions from Arizona Gross Income Complete and include this schedule with your tax return only if you are making any adjustments decreasing your Arizona Gross Income. Note: If you are making any adjustments increasing your Arizona Gross Income complete page 5. Other Subtractions from Arizona Gross Income - Line 36 (see instructions for more information) A Married Persons Filing Separate Returns. ........................................................................................................... A 00 B Arizona Form 141AZ Schedule K-1 - Fiduciary Adjustent. .................................................................................. B 00 C Federally Taxable Arizona Municipal Interest as Evidenced by Bonds. ......................................................... C 00 D Adoption Expense. ............................................................................................................................................. D 00 E Qualified Wood Stove, Wood Fireplace or Gas-Fired Fireplace. .................................................................... E 00 F Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years. ........................................................ F 00 G Certain Expenses Not Allowed for Federal Purposes (due to claiming federal tax credits). ......................... G 00 H Qualified State Tuition Distributions. ................................................................................................................. H 00 I Installment Sale Income from Another State Taxed by the Other State In a Prior Taxable Year. ................. I 00 J Agricultural Crops Given to Arizona Charitable Organizations. ................................................................... J 00 K Basis Adjustment for Property Sold or Otherwise Disposed of During the Taxable Year. ............................. K 00 L Sole Proprietorship Income of an Arizona Nonprofit Medical Marijuana Dispensary Included in Federal Adjusted Gross Income. In addition, Sole Proprietorship income of an Arizona dual licensee that has not elected to operate on a for-profit basis may subtract the portion of their federal taxable income that is from the medical marijuana portion of the business. .................... L 00 M Long-Term Care Insurance Premiums. ............................................................................................................. M 00 N Americans with Disabilities Act - Access Expenditures. .................................................................................. N 00 O Exploration Expenses Deferred before January 1, 1990. ............................................................................... O 00 P Sole Proprietorship of an Arizona Marijuana Establishment, Marijuana Testing Facilities and dual licensees that operate on a for-profit basis: enter the total amount of ordinary and necessary expenses related to the sales of recreational use products reported on Schedule DFE (line 16). An LLC that has elected to be treated as a disregarded entity for federal purposes, and also elected to operate on a for-profit basis may subtract the total amount of ordinary and necessary expenses related to the sales of recreational use products reported on Schedule DFE (line 16). ...................................................................... P 00 Q S Corporation shareholders of an Arizona Marijuana Establishment, Marijuana Testing Facilities and dual licensees that operate on a for-profit basis: enter the amount of your pro-rata share of ordinary and necessary expenses related to the sales of recreational use products as shown on your Form 120S Schedule K-1, line 7. ............................................................................................................ Q 00 R Net Capital Gain Derived From the Exchange of One Kind of Legal Tender for Another Kind of Legal Tender: See instructions. ...................................................................................................................................... R 00 S Value of Virtual Currency and Non-Fungible Tokens Recieved at the Time of the Airdrop. See instructions. ................................................................................................................................................. S 00 T Gas Fees Not Included in Virtual Currency or Non-Fungible Token Basis. See instructions. ...................... T 00 U Arizona Families Tax Rebate. See instructions. .............................................................................................. U 00 V Other Adjustments .See instructions and MCTCP worksheet. ........................................................................ V 00 W Total Other Subtractions: Add all amounts and enter the total here and on page 2, line 36. ................................................................................................................................................................. W 00