Instructions For Form 140x - Individual Amended Return printable pdf download

Arizona Form

Individual Amended Return

140X

include any documents that show why you do not agree.

Phone Numbers

If you choose option 2, mail the federal notice and any other

If you have any questions about income items, deductions,

documents to:

or exemptions, refer to the instructions provided with your

Arizona Department of Revenue

original return.

1600 W. Monroe, Attention: Individual Income Audit

Phoenix, AZ 85007-2650

For further assistance, please contact one of the numbers

listed below.

When Should I Pay Any Tax Owed With My

Amended Return?

NOTE: If you are unable to decide the proper starting point

for your amended Arizona return, please call one of the

Payment is due in full at the time you file your return. Please

following numbers.

make your check payable to Arizona Department of

Revenue. Be sure to enter your social security number on

Phoenix

(602) 255-3381

the front of your check.

From area codes 520 & 928 toll-free

(800) 352-4090

What if a Taxpayer Died?

Form orders

(602) 542-4260

Recorded Tax Information

If you are a surviving spouse amending a joint return, enter

Phoenix

(602) 542-1991

the word "Deceased" after the decedent's name. Also enter

From area codes 520 & 928 toll-free

(800) 845-8192

the date of death after the decedent's name. Sign your name.

Hearing impaired TDD user

Write "Filing as Surviving Spouse" in the area for the

Phoenix

(602) 542-4021

deceased spouse's signature. (If someone else serves as

From area codes 520 & 928 toll-free

(800) 397-0256

personal representative for your spouse's estate, he or she

You may also visit our web site at:

must also sign the return.)

Who Should Use Form 140X?

If a refund is due, complete Arizona Form 131, Claim for

Refund on Behalf of Deceased Taxpayer. Attach this form to

Use Form 140X to correct an individual income tax return

the front of your amended return.

(Form 140, 140A, 140EZ, 140PY, or 140NR) filed within the

past four years. The department will compute the interest and

Penalties

either include it in your refund or bill you for the amount due.

The department may impose a late payment penalty on a

NOTE: Do not use Form 140X to change an earlier filed

voluntarily filed amended return if any of the following apply.

Form 140PTC. To change an earlier filed Form 140PTC,

1. You are under audit by the department.

use the Form 140PTC for the year you are changing. Do not

use Form 140X to change an earlier filed Form 140ET. To

2. The department has requested or demanded that you file

change an earlier filed Form 140ET, use the Form 140ETX

an amended income tax return.

for the year you are changing.

3. The total additional tax you owe is a substantial

underpayment. You have a substantial underpayment if

You cannot amend an estimated payment penalty.

the amount due is at least ten percent of the actual tax

When Should You File an Amended Return?

liability for the tax year or two thousand dollars.

You can file Form 140X only after filing an original return. If

The department will also impose a late filing penalty if you

you are filing Form 140X for a refund, you must generally file

did not file your original return on time. These penalties

within four years from the date you filed the original return.

apply to taxes due and remaining unpaid after the due date

If you amend your federal return for any year, you must also

of the original return. Combined late filing and late payment

file an Arizona Form 140X for that year. You must file the

penalties can go up to 25 percent of the unpaid tax.

Form 140X within 90 days of amending your federal return.

Interest

If the IRS makes a change to your federal taxable income for

any year, you must report that change to Arizona. You may

The department charges interest on any tax not paid by the

use one of the following two options to report this change.

due date even if you have an extension. The department

Option 1

charges interest from the original due date to the date of

payment. The Arizona rate of interest is the same as the

You may file a Form 140X for that year. If you choose this

option, you must amend your Arizona return within 90 days

federal rate. Contact one of the phone numbers listed on this

of the change. Attach a complete copy of the federal notice

page for the current interest rate.

to your Form 140X.

Line-by-Line Instructions

Option 2

You may file a copy of the final federal notice with the

NOTE: You must round dollar amounts to the nearest

department within 90 days. If you choose this option, you

whole dollar. If 50 cents or more, round up to the next

must include a statement in which you must:

dollar. If less than 50 cents, round down.

1. Request that the department recompute your tax; and

The line numbers on the Arizona Form 140X do not match

2. Indicate if you agree or disagree with the federal notice.

the line numbers on Arizona's individual income tax forms.

The proper line on which to enter your change(s) will

If you do not agree with the federal notice, you must also

depend on the nature of the change.

Instructions For Form 140x - Individual Amended Return

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