Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006 (Page 15 of 20) in pdf

Form 140NR

Complete the following worksheet to figure your credit.

Arizona’s claim of right provisions.

Worksheet for Calculating the 2006 Clean Elections

1. Write “ARS § 43-1029" and the amount of the prior

Fund Tax Credit

year tax reduction in the space to the left of your total

1. Enter the amount donated directly to

payment amount.

the fund during 2006.

2. Include the credit for the prior year tax reduction in the

2. Enter the amount donated to the fund

total entered on line 36.

with your 2005 tax form.

3. Attach a schedule explaining the amounts repaid and the

3. Add line 1 and line 2. Enter the total.

computation of the prior year tax reduction.

Enter the amount from Form 140NR,

page 1, line 28.

For more information on Arizona’s claim of right provisions,

Enter the amount from Form 140NR,

see Arizona Department of Revenue Individual Income Tax

page 1, line 29.

Procedure ITP 95-1.

6. Subtract line 5 from line 4.

Figuring Your Overpayment or Tax Due

7. Multiply line 6 by 20% (.20).

8. Enter $580 if single, head of household,

Line 37 - Tax Due

or married filing separately. Enter

$1,160 if married filing joint.

If line 32 is more than line 36, you have tax due. Subtract

9. Enter the larger of line 7 or line 8.

line 36 from line 32. Skip lines 38, 39 and 40.

10. Enter the smaller of line 3, line 6, or

Line 38 - Overpayment

line 9 here and also on Form 140NR,

page 1, line 31.

If line 36 is more than line 32, subtract line 32 from line 36.

NOTE: This credit will only reduce your tax and cannot be

Complete lines 39 and 40.

refunded. You may not carry forward any amount of unused

credit.

Line 39 - Amount of Line 38 to Apply to

2007 Tax

Line 32 - Balance of Tax

Subtract lines 29 and 31 from line 28. If the sum of lines 29

If you want all or part of your refund applied to next year’s

and 31 is more than line 28, enter zero on line 32.

Arizona estimated taxes, enter that amount.

Totaling Payments

NOTE: If you apply any of the amount shown on line 38 to

2007, you cannot use that amount to pay any tax that is later

Line 33 - Arizona Income Tax Withheld

found to be due for 2006. You also may not claim a refund

for that amount until you file your 2007 return.

Enter the Arizona income tax withheld shown on the

Form(s) W-2 from your employer. Do not include income

Line 40 - Balance of Overpayment

taxes withheld by any other state. Attach the Form(s) W-2 to

the back of the last page of your return.

Subtract line 39 from line 38 to determine your overpayment

balance before voluntary gifts and any estimated payment penalty.

Line 34 - Arizona Estimated Tax Payments

for 2006 and Amount Applied From 2005

Making Voluntary Gifts

Return

You can make voluntary gifts to each of the funds shown

Use this line if you did one of the following:

below. A gift will reduce your refund or increase the amount

Made estimated income tax payments to Arizona for 2006.

due with your return.

2. Applied any of your refund from your 2005 Arizona

NOTE: If you make a gift, you cannot change the amount of

return to 2006 estimated taxes for Arizona.

that gift later on an amended return.

Enter the total amount paid and/or applied to 2006 taxes.

Line 41 - Aid for Education Fund

NOTE: If you made joint Arizona estimated payments for

Gifts go to the Arizona Assistance for Education Fund. The

2006, but are filing separate 2006 Arizona income tax

Arizona Board of Education will distribute money in this

returns, see Arizona Department of Revenue Income Tax

fund to school districts.

Ruling ITR 02-3.

CAUTION: If you make a contribution to this fund, you

Line 35 - Amount Paid With 2006 Extension

must contribute your entire refund. You may not give more

Request (Form 204)

than your entire refund.

Use this line to report the payment you sent with your

Line 42 - Arizona Wildlife Fund

extension request.

You may give some or all of your refund to the Arizona

Line 36 - Total Payments/Refundable Credits

Wildlife Fund. You may also give more than your entire

Add lines 33 through 35. Enter the total.

refund.

Also, do the following if you computed your 2006 tax under

Gifts go to the Arizona Game, Nongame, Fish and

Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006 Page 15

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