Arizona does not tax Social Security benefits.
The Arizona instructions say
"Arizona does not tax the following:
• social security benefits received under Title II of the Social Security Act, or..." and
"If you included such social security or railroad retirement
benefits as income on your federal return, use line 31 to
subtract this income."
Please see page 13 in the 140 Instructions at https://azdor.gov/file/6960/download?token=Z2bCZLNp
