Tax Compass2025 TAX ESTIMATE — FEDERAL AND ARIZONA
Your estimated original income tax bill is approximately $6,181: $5,075 federal and $1,106 Arizona. With no withholding or estimated payments, that amount would be due, before any penalties and interest.
You said you do not have money to pay. You can file without paying the full balance. If you have not filed, filing promptly generally prevents additional late-filing penalties. You may also qualify for a payment plan or temporary suspension of IRS collection because of financial hardship.
This is an estimate, not a tax return or professional tax advice. Nothing has been filed or paid.
TAX YEAR, DATE AND ASSUMPTIONS
This report covers tax year 2025. It uses October 19, 2026—the current date supplied in your information—to discuss deadlines and possible late charges.
I assume:
- You were single, age 50, with no dependents and a full-year Arizona resident.
- Your $60,000 income equals your W-2 Box 1 wages.
- You had no other income, adjustments to income, estimated payments, or federal or Arizona income tax withholding.
- You cannot be claimed as someone else’s dependent.
- You qualify for the standard deduction, are not blind, and have no additional deductions or credits.
- Your wages contain no qualifying tips or overtime eligible for a separate 2025 deduction.
I cannot verify live IRS or Arizona updates here. In particular, the Arizona standard deduction and conformity rules should be checked against the final 2025 Form 140 instructions. An alternative calculation is provided below.
INCOME, AGI AND DEDUCTIONS
W-2 wages: $60,000 Other income: $0 Total income: $60,000 Above-the-line adjustments: $0
Federal adjusted gross income (AGI): $60,000 − $0 = $60,000
2025 federal standard deduction, single: $15,750 Federal taxable income: $60,000 − $15,750 = $44,250
The federal deduction reflects the increased 2025 amount under the law enacted in 2025. No age-based additional deduction applies at age 50.
FEDERAL INCOME TAX
Using the 2025 single-filer brackets:
First $11,925 × 10% = $1,192.50 Remaining $32,325 × 12% = $3,879.00 Bracket calculation: $5,071.50
Because taxable income is below $100,000, the ordinary Form 1040 calculation generally uses the IRS Tax Table. The $44,250–$44,300 row produces an estimated federal tax of $5,075.
Estimated credits: $0. With $60,000 of wages and no qualifying children, you are above the income limit for the earned income tax credit. No other credit is established by the information supplied.
Federal income tax after credits: $5,075 Federal withholding: $0 Federal estimated payments: $0 Estimated original federal balance due: $5,075
Self-employment tax: $0. W-2 wages do not create self-employment tax. Social Security and Medicare payroll taxes are separate from federal income tax withholding and are not included in this balance.
ARIZONA AND LOCAL INCOME TAX
Assuming no Arizona additions or subtractions and a $15,750 Arizona standard deduction:
Arizona starting AGI: $60,000 Arizona adjustments: $0 Arizona standard deduction: $15,750 Arizona taxable income: $44,250 Tax at 2.5%: $44,250 × 0.025 = $1,106.25 Estimated Arizona tax, rounded: $1,106
Arizona credits: $0 assumed Arizona withholding and estimated payments: $0 Estimated original Arizona balance due: $1,106
If the applicable Arizona deduction is instead $15,000, taxable income would be $45,000 and state tax would be $1,125. That would increase the combined original balance to $6,200. Verify the final 2025 Arizona instructions before relying on either figure.
No Arizona local individual wage income tax is expected. I cannot verify current state or local rules live.
TOTAL BALANCE AND LATE CHARGES
Federal: approximately $5,075 Arizona: approximately $1,106 Combined original balance: approximately $6,181 Expected refund: $0
This excludes late-filing penalties, late-payment penalties, interest, and any estimated-tax underpayment penalty.
The ordinary 2025 filing and payment deadline was April 15, 2026. A valid filing extension generally moved the filing deadline to October 15, 2026, but did not extend the payment deadline. Both dates have passed as of the supplied date, unless special relief applies.
If you have not filed or paid and had no extension or other relief, federal late-filing and late-payment penalties alone could be roughly 26% of the unpaid federal tax by October 19—about $1,320—before interest and any estimated-tax penalty. Actual charges depend on filing dates, relief eligibility, and IRS calculations.
Having no withholding can also cause an underpayment penalty. Your 2024 tax liability and payment history are missing, so that penalty cannot be estimated reliably. Prior-year safe-harbor rules or having no prior-year tax liability may change the result. Arizona may impose separate charges, which are not calculated here.
WHAT TO DO IF YOU CANNOT PAY
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File both returns promptly if they have not already been filed. If you already filed, use the balances on those returns and subsequent notices instead of submitting duplicate returns.
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Pay what you reasonably can while protecting essential living expenses. Even a partial payment reduces the balance on which future charges accrue.
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Request an IRS payment arrangement. A short-term plan may provide up to 180 days; a monthly installment agreement spreads payments over longer periods. Eligibility and fees vary, and interest and applicable penalties generally continue.
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If paying would prevent you from covering basic living expenses, ask the IRS about “currently not collectible” hardship status. It can temporarily suspend collection, but does not erase the debt or generally stop interest and penalties. An offer in compromise is another possible option, subject to financial eligibility.
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Ask about penalty relief, including first-time abatement or reasonable-cause relief. Lack of money alone generally does not excuse late filing, but your circumstances may support other relief.
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Arrange Arizona payments separately with the Arizona Department of Revenue. An IRS plan does not cover state debt.
Also update your federal Form W-4 and Arizona Form A-4 for ongoing wages. Increasing withholding cannot fix 2025, but can help prevent another unpaid balance.
FORMS AND FILING STEPS
Likely forms:
- Federal Form 1040 and your W-2.
- Arizona Form 140 for full-year residents.
- Federal Form 2210 and Arizona Form 221, if needed for underpayment calculations or exceptions.
- Federal Form 9465, if requesting an installment agreement through that form instead of online.
- Federal Form 433-F or another IRS financial statement, if requested for hardship review.
Check the actual W-2 Boxes 1, 2, and 17, prepare both returns using final 2025 instructions, and submit them through an available authorized electronic filing service or by mail. Keep submission and payment confirmations.
OFFICIAL SOURCES AND PAYMENT OPTIONS
IRS 2025 Form 1040 instructions and tax tables: ***
Arizona individual income tax forms—select tax year 2025: ***
IRS payment methods, including Direct Pay: ***
IRS online payment agreements: ***
IRS temporary collection delay for hardship: ***
IRS penalty relief: ***
Arizona payment arrangements: ***
Arizona online tax payments: ***