Article: 50140

Overview

Arizona is a community property state, which means that tax refunds from joint returns may be considered joint property. As a result, if one spouse owes a legally enforceable debt—such as unpaid child support, student loans, or state tax liabilities—the entire refund may be applied to satisfy that debt, even if the other spouse is not responsible for it.

Purpose of Arizona Form 203

Arizona Form 203 – Request for Injured Spouse Protection allows an individual to protect their portion of a joint state tax refund if their spouse has a separate debt. Filing this form ensures that the injured spouse’s share of the refund is not used to pay the other spouse’s past-due obligations.

• Use Form 203 when filing a joint Arizona tax return and you are not responsible for your spouse’s debt.
• It is applicable to state-level obligations only.
• This form helps separate the refund based on each spouse’s income and withholdings.

How to Report AZ Form 203

To add Arizona Form 203 to your return:

1. Go to the State taxes section.
2. Click on the Review tab on the left-hand side.
3. Select I’d like to see the forms I’ve filled out or search for a form.
4. In the drop list, select Arizona.
5. Select the Miscellaneous tab.
6. Click the Form 203 Request for Injured Spouse Protection screen to add and open the form.
7. Fill in the applicable information.
8. Click Save to apply changes.

Additional Information

For further guidance see AZ Form 203 instructions: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_203i.pdf