You would have to make estimated taxes unless:
- Your 2025 Arizona tax liability is less than $1,000. This is the amount of tax shown on your return reduced by any
Arizona income tax withheld during the taxable year and any allowable tax credits that you are claiming. - The Arizona tax withheld from your wages or withheld from other payments during 2025 is equal to, or is more
than, your required annual payment.
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