Instruction For Form 140 Schedule A Itemized Deduction Adjustments Page 2

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Form 140 Schedule A Itemized Deduction Adjustments
charitable contribution.
You cannot claim both a deduction and a
credit
for
the
same
charitable
contributions.
Enter
the
amount
of
charitable contributions for which you are
taking a credit.
Line 15
Complete line 15 if any amounts allowed as
a
federal
itemized
deduction
are
for
expenses allocable to income not subject
to Arizona income tax. You must reduce
your Arizona itemized deductions by such
amounts.
Expenses allocable to income excluded from
your Arizona taxable income would include:
1. Interest
or
other
related
expenses
incurred
to
purchase
or
carry
U.S.
obligations, the income from which is
exempt from Arizona income tax.
2. State taxes paid to other states for
prior years if you were not an Arizona
resident for that prior year.
3. Employee business expenses attributable
to income excluded from your Arizona
taxable income.
This list is not all inclusive.
There may
be other items for which you cannot take a
deduction.
Enter the amount of expenses deductible on
federal Schedule A that are allocable to
income not subject to Arizona income tax.
Lines 16 through 22
Complete lines 16 through 22 as instructed
on the form.
2

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