Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006 printable pdf download

Arizona Form

2006 Nonresident Personal Income Tax Return

140NR

•

Leave the Paper Behind - e-File!

You are an enrolled member of an Indian tribe.

•

You live on the reservation established for that tribe.

Quick Refunds

•

You earned all of your income on that reservation.

Accurate

•

Proof of Acceptance

To find out more, see Arizona Department of Revenue

•

Free **

Income Tax Ruling ITR 96-4.

No more paper, math errors, or mailing delays when

Do You Have to File if you Are a Non-Indian

you e-file!

or Non-Enrolled Indian Married to an

American Indian?

Refunds in as little as 5 days with direct deposit option.

e-file today, pay by April 16, 2007, to avoid penalties

You must file if you meet the Arizona filing requirements.

and interest.

For details on how to figure what income to report, see

Arizona Department of Revenue Income Tax Ruling ITR 96-4.

e-file through an Authorized IRS/DOR e-file provider or

by using your Personal Computer and the Internet. Visit

Do You Have to File if You Are in The

our web site at for a listing of approved e-

Military?

file providers and on-line filing sources.

You must file if you meet the Arizona filing requirements

** For free e-file requirements, check out our web site at

unless all the following apply to you.

•

You are an active duty member of the United States

armed forces.

Are You Subject to Tax in Arizona?

•

Your only income for the taxable year is compensation

You are subject to Arizona income tax on all income derived

received for active duty military service.

•

from Arizona sources. If you are in this state for a temporary

There was no Arizona tax withheld from your active

duty military pay.

or transitory purpose or did not live in Arizona but received

income from sources within Arizona during 2006, you are

If Arizona tax was withheld from your active duty military

subject to Arizona tax. Income from Arizona sources

pay, you must file an Arizona income tax return to claim any

includes wages, rental income, business income, the sale of

refund you may be due from that withholding.

Arizona real estate, interest and dividends having a taxable

You must also file an Arizona income tax return if you have

or business situs in this state, or any other income from an

any other income besides compensation received for active

Arizona source.

duty military pay.

Do You Have to File?

If you are an Arizona resident and you have to file an

Arizona Filing Requirements

Arizona return, you should file using Form 140. If you were

These rules apply to all Arizona taxpayers.

an Arizona resident when you entered the service, you

You must file if

AND your

OR your gross

remain an Arizona resident, no matter where stationed, until

you are:

Arizona adjusted

income is at

you establish a new domicile. As an Arizona resident, you

gross income is

least:

must report all of your income, no matter where stationed.

at least:

You must include your military pay, but using Form 140,

•

Single

$ 5,500

$15,000

you may subtract all compensation received for active duty

•

Married

$11,000

$15,000

military service, to the extent such income is included in

filing jointly

•

your federal adjusted gross income.

Married

$ 5,500

$15,000

filing

If you are not an Arizona resident, but stationed in Arizona,

separately

the following applies to you.

•

Head of

$ 5,500

$15,000

•

You are not subject to Arizona income tax on your

household

military pay.

If you are a nonresident, you must report income

derived from Arizona sources.

•

You must report any other income you earn in Arizona.

To see if you have to file, figure your gross income the

Use Form 140NR, Nonresident Personal Income Tax

same as you would figure your gross income for federal

Return, to report this income.

income tax purposes. Then you should exclude income

To find out more, see Arizona Department of Revenue

Arizona law does not tax.

brochure, Pub 704, Taxpayers in the Military.

You can find your Arizona adjusted gross income on

line 19 of Arizona Form 140NR.

If You Included Your Child's Unearned

Income on Your Federal Return, Does Your

NOTE: Even if you do not have to file, you must still file a

Child Have to File an Arizona Return?

return to get a refund of any Arizona income tax withheld.

In this case, the child should not file an Arizona return. The

Do You Have to File if You Are an American

parent must include that same income in his or her Arizona

Indian?

taxable income.

You must file if you meet the Arizona filing requirements

unless all the following apply to you.

Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006

Related Articles

Related forms

Related Categories