Instructions For Form 140x - Individual Amended Return Page 4
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8Form 140X
In column (c), enter the corrected amount or, if column (b)
columns (a) and (c). Do not change the amount claimed on
amount is zero, enter the column (a) amount. If you are
your original return.
correcting itemized deductions or changing from standard to
Line 30 - Reduced Tax
itemized deductions, attach a copy of your corrected Schedule A.
Subtract line 29 from line 28 in column (c). Enter the result.
Line 24 - Personal Exemptions
Line 31 - Family Income Tax Credit
Do not enter amounts for dependents, blind, age 65 or over, or
qualifying parents or ancestors of your parents exemptions.
You must enter an amount in columns (a), (b), and (c).
You must enter these amounts on line 21.
If you are not eligible for the credit, enter zero in all three
Form 140EZ
columns.
If amending a 140EZ, enter zero in all three columns.
If you are eligible for the credit, in column (a) enter the
amount of family income tax credit you claimed on your
All Other Forms
original (or most recent amended) return. If this is the first
If amending other than a 140EZ, in column (a) enter your
time you are claiming this credit, enter zero.
personal exemptions as reported on your original (or most
In column (b), enter the change amount or zero.
recent amended) return for the tax year you are amending.
In column (c), enter the corrected amount or, if column (b)
NOTE: If the department changed amounts on your
amount is zero, enter the column (a) amount.
original return, use the changed amounts. If the
Line 32 - Nonrefundable Credits From
department changed amounts on an earlier filed amended
return, use those amounts.
Arizona Form 301 or Forms 310, 321, 322,
and 323 if Form 301 is not required
In column (b), enter the change amount or zero.
You must enter an amount in columns (a), (b), and (c).
In column (c), enter the corrected amount or, if column (b)
amount is zero, enter the column (a) amount.
If you are not claiming any credits, enter zero in all three
Line 25 - Arizona Taxable Income
columns.
In column (a), enter your credits from Form 301, or Forms 310,
You must enter an amount in columns (a), (b), and (c).
321, 322 or 323 reported on your original (or most recent
Subtract lines 23 and 24 from line 22.
amended) return for the tax year you are amending. Enter
Line 26 - Tax
zero if this is the first time you are claiming these credits. If
you claimed a credit using Form 310, 321, 322, or 323 and
Compute your tax. Use the appropriate tax rate table. Enter
were not required to complete Form 301, enter the credit(s)
the correct tax in column (c). You can find the tax rate tables
from those forms here.
in the instructions for the tax year you are amending. If you
do not have the correct tables, please contact one of the
In column (b), enter the change amount or zero.
numbers listed on page 1 of these instructions.
In column (c), enter the corrected amount or, if column (b)
Line 27 - Tax From Recapture of Credits
amount is zero, enter the column (a) amount.
From Form 301
Attach a copy of Form 301, if you are required to complete
Form 301, (and supporting documents) filed with your
You must enter an amount in columns (a), (b), and (c). If
original return. If this is the first time you are claiming the
you do not have tax from recapture of tax credits, enter zero
credits, you must complete an Arizona Form 301 if required.
in all three columns.
You must attach this form along with the required
If your original return showed a recapture tax, in column (a)
supporting documents to your amended return.
enter the amount of recapture tax from Form 301, Part II, as
Line 33 - Credit Type
reported on your original (or most recent amended) return
for the tax year you are amending.
If you entered an amount on line 32, write the form
number(s) of the credit(s) from Arizona Form 301, Part II.
In column (b), enter the change amount or zero.
If you are claiming:
Write
In column (c), enter the corrected amount or, if column (b)
form
amount is zero, enter the column (a) amount.
number:
1. Defense Contracting Credits
302
Attach a copy of your corrected Form 301.
2. Enterprise Zone Credit
304
Line 28 - Subtotal of Tax
3. Environmental Technology Facility
305
Credit
Add lines 26 and 27, column (c). Enter the result.
4. Military Reuse Zone Credit
306
Line 29 - Clean Elections Fund Tax
5. Recycling Equipment Credit
307
6.
Credit for Increased Research Activities
308
or
Reduction
308-I
Enter the amount of Clean Elections Fund tax reduction
7. Credit for Taxes Paid to Another State
309
claimed on your original return.
Enter this amount in
or Country
8. Solar Energy Credit
310
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