1998
Itemized Deductions
ARIZONA SCHEDULE
A(NR)
For Nonresidents
Attach to your return
Name(s) as shown on Form 140NR
Your social security number
Spouse's social security number
Adjustment
to Medical
1 Medical and dental expenses .................................................................................................
1
00
and Dental
2 Amount of MSA distributions used to pay qualified medical expenses included on line 1
2
00
Expenses
3
3 Medical expenses allowed to be taken as a federal itemized deduction ...............................
00
4
4 Add line 2 and line 3. Enter the result .....................................................................................
00
00
5 If line 1 is the same as or more than line 4, subtract line 4 from line 1. Otherwise, go to line 6 ............................................
5
6 If line 4 is more than line 1, subtract line 1 from line 4 ...........................................................................................................
6
00
00
7 Wagering losses allowed as a federal itemized deduction .....................................................
7
Adjustment
8
00
8 Total gambling winnings included in your federal adjusted gross income .............................
to Gambling
00
9 Authorized Arizona lottery subtraction from Form 140NR, page 2, line D26 .........................
9
Losses
10 Maximum allowable gambling loss deduction. Subtract line 9 from line 8 .............................
10
00
11 If line 10 is less than line 7, subtract line 10 from line 7; otherwise enter zero .......................................................................
11
00
Adjustment
12 If you are claiming the credit for property taxes paid by a qualified defense contractor,
to Property
enter the amount of property taxes allowed as a federal itemized deduction for which a
Taxes
credit is claimed ......................................................................................................................................................................
12
00
Adjustment
to Charitable
Contributions 13 Amount of charitable contributions for which you are taking a credit under Arizona law ........................................................
13
00
00
14
14 Add the amounts on lines 6, 11, 12, and 13 ...........................................................................................................................
00
15
15 Total federal itemized deductions allowed to be taken on federal return ...............................
Adjusted
16
00
16 Enter line 5 above ...................................................................................................................
Itemized
00
17 Add lines 15 and 16 ................................................................................................................
17
Deductions
18 Enter line 14 above .................................................................................................................
18
00
19
00
19 Adjusted itemized deductions. Subtract line 18 from line 17 ..................................................
20 Enter your Arizona percentage from Form 140NR, page 2, line B16 .....................................
20
%
21 Arizona itemized deductions. Multiply line 19 by the percentage
on line 20. Enter the result here and on Form 140NR, line 23 ...............................................................................................
21
00
NOTE: You must attach a copy of federal Form 1040, Schedule A to your return if you itemize your deductions.
If you telefile your federal Form 1040, you must attach your telefile worksheet for 1040 filers.
ADOR 06-0014 (98)