Do I need to send to AZ state my AZ Form 140X if the amended income doesn't change my refund?

[LeeM · Accepted solution]

I would just to be safe. The AZ Department of Revenue bases your tax off of your federal taxable income. 

So, if you changed your Federal return, when they go to compare, they will notice a difference and then you would have to explain why/submit the amendment then anyway.