Form 140 - Schedule A - Itemized Deduction Adjustments
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1Form 140 Schedule A Itemized Deduction Adjustments
gross income. The medical and dental expenses for Arizona
Who Should Complete This Form?
purposes are the same as for federal purposes.
Generally, the itemized deductions allowed for Arizona are those
Line 2
itemized deductions allowable under the Internal Revenue Code.
Enter any amount of medical and dental expenses included on
In some cases, the itemized deductions allowed for Arizona will
line 1 that were paid from your MSA.
be different from the amount allowable under the Internal
Complete lines 3 through 6 as instructed on the form.
Revenue Code.
Line 7
NOTE: You should complete this form only if the itemized
NOTE: Skip line 7 if you are not claiming a federal credit for
deductions allowed for Arizona differ from the itemized
.
interest paid on mortgage credit certificates
deductions allowed for federal purposes.
Starting with 1999, if you received a federal credit for interest
Complete Form 140 Schedule A, Itemized Deduction
paid on mortgage credit certificates (from federal Form 8396),
Adjustments only if any of the following items apply to you.
you may deduct the amount of mortgage interest you paid for
1.
You are deducting medical and dental expenses.
1999 that is equal to the amount of that federal credit.
2.
You are claiming a federal credit (from federal Form 8396)
Lines 8 through 12
for interest paid on mortgage credit certificates.
NOTE: Skip lines 8 through 12 if you are not deducting
3.
You are deducting gambling losses while claiming a
gambling losses.
subtraction for Arizona lottery winnings.
Wagering losses can be deducted only to the extent of wagering
4.
You are claiming the credit for property taxes paid by a
gains. If you have reduced the amount of wagering gains
qualified defense contractor.
included in your Arizona gross income by the subtraction
5.
Your deductions allowable under the Internal Revenue Code
allowed for Arizona lottery winnings, you may have to adjust
include items allocable to income excluded from your
your deduction for gambling losses.
Arizona taxable income.
Complete lines 8 through 12 as instructed on the form.
6.
You are claiming a credit for any amount allowed as a
Line 13
charitable contribution.
NOTE: Skip line 13 if you are not claiming the credit for
If any of the above items apply to you, complete a federal Form
property taxes paid by a qualified defense contractor.
1040 Schedule A and then complete Form 140 Schedule A,
If you are a qualified defense contractor, you cannot claim both a
Itemized Deduction Adjustments as instructed below. If you
deduction and a credit with respect to the same property taxes
telefile your federal Form 1040, you do not need to complete
paid.
federal Form 1040, Schedule A. Instead, use the information on
your telefile worksheet for 1040 filers to complete Form 140
Line 14
Schedule A, Itemized Deduction Adjustments.
NOTE: Skip line 14 if you are not taking any credit for an
Do not complete Form 140 Schedule A, Itemized Deduction
amount allowed as a charitable contribution.
Adjustments if the above items do not apply to you. If you do
You cannot claim both a deduction and a credit for the same
not have to complete Form 140 Schedule A, Itemized Deduction
charitable contributions.
Enter the amount of charitable
Adjustments, enter the amount from federal Form 1040, Schedule
contributions for which you are taking a credit.
A, or your telefile worksheet for 1040 filers on Form 140, line 19.
Line 15
Line-by-Line Instructions
Complete line 15 if any amounts allowed as a federal itemized
Lines 1 through 6
deduction are for expenses allocable to income not subject to
Arizona income tax. You must reduce your Arizona itemized
NOTE: Skip lines 1 through 6 if you are not deducting medical
deductions by such amounts.
and dental expenses.
Expenses allocable to income excluded from your Arizona
In most cases, the deduction allowed on the Arizona return will
taxable income would include:
be larger than the deduction allowed on the federal return. On
your Arizona return, you do not have to reduce your medical
1.
Interest or other related expenses incurred to purchase or
expenses by a percentage of your adjusted gross income.
carry U.S. obligations, the income from which is exempt
from Arizona income tax.
Line 1
2.
State taxes paid to other states for prior years if you were not
Enter the total of your medical and dental expenses after you
an Arizona resident for that prior year.
reduce these expenses by any payments received from insurance
or other sources. Do not reduce the amount you enter on line 1
3.
Employee business expenses attributable to income
by amounts paid from an MSA. Do not include insurance
excluded from your Arizona taxable income.
premiums paid by an employer-sponsored health insurance plan
This list is not all inclusive. There may be other items for which
(cafeteria plan) unless your employer included the premiums in
you cannot take a deduction.
Box 1 of your Form(s) W-2. Also do not include any other
Enter the amount of expenses deductible on federal Schedule A
medical and dental expenses paid by the plan unless your
that are allocable to income not subject to Arizona income tax.
employer included the amount paid in Box 1 of your Form(s) W-
2. If self-employed, do not include any amount paid for health
Lines 16 through 22
insurance that you deducted in computing your federal adjusted
Complete lines 16 through 22 as instructed on the form.
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