Instruction For Form 140 Schedule A Itemized Deduction Adjustments
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2Form 140 Schedule A Itemized Deduction Adjustments
expenses after you reduce these expenses
Who Should Complete This Form?
by any payments received from insurance or
Generally, the itemized deductions allowed
other sources.
Do not reduce the amount
for Arizona are those itemized deductions
you enter on line 1 by amounts paid from
allowable under the Internal Revenue Code.
an MSA.
Do not include insurance premiums
In
some
cases,
the
itemized
deductions
paid
by
an
employer-sponsored
health
allowed for Arizona will be different from
insurance
plan
(cafeteria
plan)
unless
the amount allowable under the Internal
your employer included the premiums in Box
Revenue Code.
1
of
your
Form(s)
W-2.
Also
do
not
include
any
other
medical
and
dental
NOTE: You should complete this form only
expenses
paid
by
the
plan
unless
your
if
the
itemized
deductions
allowed
for
employer included the amount paid in Box 1
Arizona
differ
from
the
itemized
of your Form(s) W-2.
If self-employed, do
deductions allowed for federal purposes.
not include any amount paid for health
Complete
Form
140
Schedule
A,
Itemized
insurance that you deducted in computing
Deduction Adjustments only if any of the
your federal adjusted gross income.
The
following items apply to you.
medical and dental expenses for Arizona
1. You are deducting medical and dental
purposes
are
the
same
as
for
federal
expenses.
purposes.
Line 2
2. You are claiming a federal credit (from
federal Form 8396) for interest paid on
Enter any amount of medical and dental
mortgage credit certificates.
expenses included on line 1 that were paid
from your MSA.
3. You are deducting gambling losses while
claiming
a
subtraction
for
Arizona
Complete lines 3 through 6 as instructed
lottery winnings.
on the form.
4. You
are
claiming
the
credit
for
Line 7
property
taxes
paid
by
a
qualified
NOTE: Skip line 7 if you are not claiming
defense contractor.
a
federal
credit
for
interest
paid
on
5. Your
deductions
allowable
under
the
.
mortgage credit certificates
Internal
Revenue
Code
include
items
If
you
received
a
federal
credit
for
allocable to income excluded from your
interest
paid
on
mortgage
credit
Arizona taxable income.
certificates (from federal Form 8396), you
6. You
are
claiming
a
credit
for
any
may deduct the amount of mortgage interest
amount
allowed
as
a
charitable
you paid for 2000 that is equal to the
contribution.
amount of that federal credit.
If any of the above items apply to you,
Lines 8 through 12
complete a federal Form 1040 Schedule A
NOTE: Skip lines 8 through 12 if you are
and then complete Form 140 Schedule A,
not deducting gambling losses.
Itemized
Deduction
Adjustments
as
instructed below.
Wagering losses can be deducted only to
the extent of wagering gains. If you have
Do
not
complete
Form
140
Schedule
A,
reduced
the
amount
of
wagering
gains
Itemized
Deduction
Adjustments
if
the
included in your Arizona gross income by
above items do not apply to you.
If you
the
subtraction
allowed
for
Arizona
do not have to complete Form 140 Schedule
lottery winnings, you may have to adjust
A, Itemized Deduction Adjustments, enter
your deduction for gambling losses.
the
amount
from
federal
Form
1040,
Schedule A on Form 140, line 19.
Complete lines 8 through 12 as instructed
on the form.
Line-by-Line Instructions
Line 13
Lines 1 through 6
NOTE: Skip line 13 if you are not claiming
NOTE: Skip lines 1 through 6 if you are
the credit for property taxes paid by a
not deducting medical and dental expenses.
qualified defense contractor.
In most cases, the deduction allowed on
If you are a qualified defense contractor,
the Arizona return will be larger than the
you cannot claim both a deduction and a
deduction allowed on the federal return.
credit with respect to the same property
On your Arizona return, you do not have to
taxes paid.
reduce
your
medical
expenses
by
a
Line 14
percentage of your adjusted gross income.
NOTE: Skip line 14 if you are not taking
Line 1
any credit for an amount allowed as a
Enter the total of your medical and dental
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