Arizona Form U-2 is a state income tax return form used by individuals to file their Arizona state income taxes. It is issued by the Arizona Department of Revenue and is used to report income, deductions, and credits. There are two types of Arizona Form U-2: a long form and a short form. The long form is used by taxpayers who have more complicated tax situations and need to report multiple sources of income, deductions, and/or credits. The short form is used by most taxpayers who only need to report one or two sources of income.