Instructions For Form 140x - Individual Amended Return Page 6
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8Form 140X
Also, do the following if you computed your tax under
NOTE: Use Form 140X to adjust a previously filed credit
Arizona's claim of right provisions.
only if you claimed the credit using Form 140 or Form
140A. Use Form 140PTC for the year you are amending if
1. Write "ARS § 43-1029" and the amount of the prior
you were not required to file an Arizona income tax return.
year tax reduction in the space to the left of your total
If you did not claim a credit on your original return, you
payment amount.
may not claim it on Form 140X, unless you file Form 140X
2. Include the credit for the prior year tax reduction in the
by the due date of your original return.
total entered on line 42.
Line 40 - Other Refundable Credits
3. Attach a schedule explaining the amounts repaid and the
computation of the prior year tax reduction.
If you claimed alternative fuel credit refund installments for
For more information on Arizona's claim of right provisions,
taxable years 2002 or 2003 from Forms 313, 326, or 327,
see Individual Income Tax Procedure ITP 95-1.
enter those amounts here.
Line 43 - Overpayment From Original
If you claimed an employer credit for technology training
Return
for taxable years 2002, 2003, 2004 or 2005, from Form 329,
enter that credit here.
If your original (or most recent amended) return for the tax
year you are amending, resulted in an overpayment of taxes,
If you claimed a credit for participating in an agricultural
enter the overpayment amount.
preservation district for taxable years 2002, 2003, 2004 or
2005, from Form 330, enter that credit here.
On your original return, you reported this amount on the
following lines.
In column (a), enter the amount claimed on your original
return. If this is the first time you are claiming these credits,
Form 140
enter zero in column (a). If this is the first time you are
Year
Line
claiming any of these credits for the taxable year, or if you are
2002, 2003 & 2004
40
making an adjustment to a credit, be sure to attach copies of
2005
39
your Form 329 or 330 to the amended return.
2006
38
If you have credits from more than one form, enter the total
from all forms here.
Form 140A
Year
Line
If you enter an amount on this line, be sure you check the
2002, 2003, 2004, 2005 &
box or boxes to show which credits you are claiming. Also
2006
36
be sure to attach the credit claim form (Form 313, 326, 327,
329 or 330) to your return when you file.
Form 140EZ
Year
Line
Lines 41 - 47
2002, 2003, 2004, 2005 &
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You may have to enter an amount on line 41. You must enter
2006
21
an amount on line 42, and either lines 45 and 46 or line 47.
Form 140PY
Line 41 - Payment With Original Return
Year
Line
(Plus All Additional Payments After It Was
2002, 2003 & 2004
42
2005
41
Filed)
2006
40
You may use the following worksheet to help you figure the
Form 140NR
amount of the payments that you should enter on line 41.
Year
Line
NOTE: Do not include payments reported on line 37.
2002, 2003 & 2004
40
2005
39
Payment Worksheet
2006
38
Payments
Date of Payment
Amount
(Other)
NOTE: If the department changed amounts on your
1. Payment
original return, use the changed amounts. If the department
with original
changed amounts on an earlier filed amended return, use
return
those amounts.
2. Payment
3. Payment
Your overpayment may have been distributed or applied by
one of the following means.
4. Payment
5. Total. Add lines 1 through 4.
1. You have received all or a portion of the overpayment
Enter the total here and also on
in the form of a refund.
Form 140X, page 1, line 41.
2. You may have applied all or a portion of the
Line 42 - Total Payments and Refundable
overpayment to your next year's estimated income taxes.
Credits
3. You may have applied all or a portion of the
overpayment to one of the voluntary gifts specified on
Add lines 37 through 41, column (c) amounts.
the Arizona income tax return.
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