Moved from Arizona to Washington Mid-Year: Which State Tax Returns Do You File?
Answer
Washington asks for nothing. Your last state return is the Arizona part-year return covering the months before you moved; after that date Arizona has no claim on income from outside the state, and Washington has no personal income tax to impose.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. Arizona taxes everything you received while you still lived there.
What you file
- 1Part-year return · ArizonaForm 140PY
File a Arizona part-year return covering the months you lived in Arizona. Washington has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Arizona | Washington | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 140NR | Not applicable |
| Part-year return | Form 140PY | Not applicable |
| Credit for other-state tax | Form 309 | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Arizona Department of Revenue | Washington State Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Washington and working in Arizona gives:One part-year return — the state you moved to.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Arizona → WashingtonHome state only
- Remote worker: Arizona → WashingtonHome state only
- 1099 contractor: Arizona → WashingtonHome state only — estimated payments
Other Arizona pairs
Questions people actually ask
I moved from Arizona to Washington mid-year. Do I have to file in both states?
Washington asks for nothing. Your last state return is the Arizona part-year return covering the months before you moved; after that date Arizona has no claim on income from outside the state, and Washington has no personal income tax to impose.
How do I split my income between Arizona and Washington?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Arizona resident belongs on the Arizona return and income received afterwards on the Washington return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Arizona and Washington rules on this page were last checked against Arizona Department of Revenue and Washington State Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Arizona Department of Revenue — individual income taxaccessed 2026-08-07
- Washington State Department of Revenue — individual income taxaccessed 2026-08-07