Instructions For Form 140x - Individual Amended Return (Page 3 of 8) in pdf

Form 140X

Line 21 - Subtractions From Income

In column (a), enter your federal adjusted gross income

reported on your original (or most recently amended) return

NOTE: You may only subtract those items for which

for the tax year you are amending.

statutory authority exists. Without such authority you cannot

In column (b), enter the change amount or zero.

take a subtraction. If you have any questions concerning

subtractions from income, call one of the numbers listed on

In column (c), enter the corrected amount or, if column (b)

page 1 of these instructions.

amount is zero, enter the column (a) amount.

If you are claiming age 65 or over, blind, dependent, or

NOTE: If filing Form 140PY or Form 140NR, you must

qualifying parent or ancestor exemptions, include the

enter your federal adjusted gross income on line 17, then

amounts for these exemptions on line 21.

enter your Arizona gross income on line 18.

If you are claiming dependent exemptions, complete Part I

Line 18 - Arizona Gross Income – Form

on page 2. If you are claiming qualifying parent or ancestor

140NR or Form 140PY Filers Only

exemptions, complete Part II on page 2.

If you are filing Form 140NR or 140PY, you must complete

You must enter an amount in columns (a), (b), and (c).

line 18. If you are filing Form 140, 140A, or 140EZ, skip

If you filed Form 140EZ, or if you have no subtractions or

line 18.

exemptions for age 65 or over, blind, dependents, and

If required to complete line 18, you must enter an amount in

qualifying parents or ancestors, enter zero in all three

columns (a), (b), and (c).

columns.

In column (a), enter your Arizona gross income reported on

In column (a), enter any subtractions from income and

your original (or most recently amended) return for the tax

exemption amounts for age 65 or over, blind, dependents, and

year you are amending.

qualifying parents or ancestors taken on your original (or most

recent amended) return for the tax year you are amending.

In column (b), enter the change amount or zero.

NOTE: If the department changed amounts on your original

In column (c), enter the corrected amount or, if column (b)

return, use the changed amounts. If the department changed

amount is zero, enter the column (a) amount.

amounts on an earlier filed amended return, use those

For information about how to figure your Arizona gross

amounts.

income, see Form 140PY or Form 140NR for the year you

In column (b), enter the change amount or zero.

are amending.

In column (c), enter the corrected amount or, if column (b)

NOTE: Be sure to enter your corrected ARIZONA

amount is zero, enter the column (a) amount.

percentage in the space provided next to Box 86.

Line 22 - Arizona Adjusted Gross Income

Line 19 - Additions to Income

Subtract line 21 from line 20. You must enter an amount in

You must enter an amount in columns (a), (b), and (c).

columns (a), (b), and (c).

If you filed Form 140A, or 140EZ, or if you have no

Lines 23, 24, and 25 -

additions, enter zero in all three columns.

You must enter an amount in columns (a), (b), and (c).

In column (a), enter any additions to income reported on

your original (or most recent amended) return for the tax

Line 23 - Deductions

year you are amending.

Form 140A

NOTE: If the department changed amounts on your original

If amending a 140A, in column (a) enter your standard

return, use the changed amounts. If the department changed

deduction as reported on your original (or most recent

amounts on an earlier filed amended return, use those

amended) return.

amounts.

Form 140EZ

In column (b), enter the change amount or zero.

If amending a 140EZ, in column (a) enter your standard

In column (c), enter the corrected amount or, if column (b)

deduction and personal exemption amount as reported on

amount is zero, enter the column (a) amount.

your original (or most recent amended) return.

Line 20 - Subtotal

All Other Forms

Form 140, 140A, or 140EZ Filers

If amending other than a 140A, or 140EZ, in column (a)

If you filed Form 140, 140A, or 140EZ, add line 17 and line

enter your standard or itemized deductions as reported on

19. Enter the total.

your original (or most recent amended) return for the tax

Form 140NR or 140PY Filers

year you are amending.

If you filed Form 140NR or 140PY add line 18 and line 19.

NOTE: If the department changed amounts on your original

Enter the total.

return, use the changed amounts. If the department changed

amounts on an earlier filed amended return, use those

amounts.

In column (b), enter the change amount or zero.

Instructions For Form 140x - Individual Amended Return Page 3

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