Instructions For Form 140x - Individual Amended Return (Page 7 of 8) in pdf

Form 140X

4. All or a portion of your refund may have been paid to a

they are the same, write "SAME".)

government agency for an obligation owed to that

Instructions Before Mailing

agency (e.g., prior year taxes, child support, etc.).

Regardless of how the overpayment was distributed or

•

Sign your return and mail it to the address listed on this

applied, enter the overpayment amount.

page of the instructions. If you are filing a joint

Line 44 - Balance of Credits

amended return, both you and your spouse must sign.

•

Subtract line 43 from line 42. Enter the result.

Be sure you enter your home telephone number in the

space provided on the front of your return. If your

Line 45 - Refund or Credit Due

daytime telephone number is not the same as your home

number, also enter a daytime number.

If line 36 is less than line 44, subtract line 36 from line 44

and enter the result.

•

Check to make sure you have made entries in all three

columns where shown.

Line 46 - Amount To Be Applied to 2007

Estimated Taxes

•

Check to make sure that your math is correct. A math

error can cause delays in processing your return.

If you want all or part of the amount on line 45 applied to

•

your next year's estimated taxes, enter that amount. If you

Make sure your NAME is on the return.

want all of the amount on line 45 refunded, enter zero.

•

Write your social security number on the front of your

Line 47 - Amount Owed

check. Attach your check or money order to your return

where shown.

If line 36 is more than line 44, you owe additional tax.

•

Subtract line 44 from line 36 and enter the result. Make your

Check the boxes to make sure you filled in all required

check payable to Arizona Department Revenue. Write your

boxes.

social security number on the front of your check or money

•

Make certain you have attached all required documents

order. Enclose your check or money order with your return,

and/or schedules.

but do not attach it to the return. The department will bill

you for any interest and penalty due.

Filing Your Return

Line 48 - Net Operating Loss Carryback

Before you mail your return, make a copy of your return.

Question

Also make a copy of any schedules that you are sending in

with your return. Keep the copies for your records. Be sure

If you are filing this amended return as a result of a net

that you file the original and not a copy.

operating loss carryback, check the box on line 48. This may

speed up the processing of your refund.

The department cannot accept checks or money orders in

foreign currency. You must make payment in U.S. dollars.

Page 2 Instructions

Where Should I Mail My Amended Return?

Part I Dependent Exemptions

If you are sending a payment with this return, mail the

List your dependent(s)' names, relationship, social security

amended return to: Arizona Department of Revenue, PO

numbers, and the number of months lived in your home on

Box 52016, Phoenix AZ 85072-2016.

the lines provided. If you do not, you may lose the

If you are expecting a refund, or owe no tax, or owe tax but

exemption.

are not sending a payment, mail your amended return to:

Part II Qualifying Parent and Ancestors of

Arizona Department of Revenue, PO Box 52138, Phoenix

Your Parents Exemptions

AZ 85072-2138.

Make sure you put enough postage on your

Arizona Residents Only

envelope.

List

your

qualifying

parent’s

ancestor’s

name,

relationship, social security number, and the number of

How Long To Keep Your Return

months lived in your home on the lines provided. If you do

You must keep your records as long as they may be needed

not, you may lose the exemption.

for the administration of any provision of Arizona tax law.

Part III Income, Deductions, and Credits

Generally, this means you must keep records that support

items shown on your return until the period of limitations for

List the line reference from page 1 for which you are

that return runs out.

reporting a change. Give the reason for each change and

The period of limitations is the period of time in which you

attach any supporting document required.

can amend your return to claim a credit or refund or the

Part IV Name and Address on Original

department can assess additional tax.

A period of

Return

limitations is the limited time after which no legal action can

be brought. Usually, this is four years from the date the

Enter the name and address used on your original return. (If

return was due or filed.

Instructions For Form 140x - Individual Amended Return Page 7

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