Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006 (Page 3 of 20) in pdf

Form 140NR

Late Filing Penalty

If you choose option 2, mail the federal notice and any other

documents to:

If you file late, the department will charge you a late filing

Arizona Department of Revenue

penalty. This penalty is 4½ percent of the tax required to be

1600 W. Monroe, Attention: Individual Income Audit

shown on the return for each month or fraction of a month

Phoenix, AZ 85007-2650

the return is late. This penalty cannot exceed 25 percent of

You

Need

Make

Estimated

the tax found to be remaining due.

Payments in 2007?

Late Payment Penalty

You must make Arizona estimated income tax payments

If you pay your tax late, the department will charge you a

during 2007 if:

late payment penalty. This penalty is ½ of 1 percent (.005)

Your filing status is:

AND

of the amount shown as tax for each month or fraction of a

Your Arizona gross

month for which the failure continues. This penalty cannot

income for 2006

income for 2007

exceed a total of 10 percent.

was greater than:

exceeds:

Extension Underpayment Penalty

Married Filing Joint

$150,000

Single

$75,000

If you file your return under an extension, you must pay 90

Head of Household

$75,000

percent of the tax shown on your return by the return's

Married Filing

$75,000

original due date. If you do not pay this amount, the

Separately

department will charge you a penalty. This penalty is ½ of 1

percent (.005) of the tax not paid for each 30 day period or

If you met the income threshold for 2006, you must make

fraction of a 30 day period. The department charges this

estimated payments during 2007 unless you are sure you

penalty from the original due date of the return until the date

will not meet the threshold for 2007.

you pay the tax. This penalty cannot exceed 25 percent of

As a nonresident, your Arizona gross income is that part of

the unpaid tax.

your federal adjusted gross income derived from Arizona

NOTE: If you are subject to two or more of the above

sources. Your Arizona gross income is on line 15 of the

penalties, the total cannot exceed 25 percent.

2006 Arizona Form 140NR.

See the worksheet for Form 140ES to figure how much your

Interest

payments should be.

The department charges interest on any tax not paid by the due

What if You Make Your Estimated Payments

date. The department will charge you interest even if you

have an extension. If you have an extension, the department

Late?

will charge you interest from the original due date until the

The department will charge you a penalty if you fail to make

date you pay the tax. The Arizona interest rate is the same as

any required payments. The department will charge you a

the federal rate.

penalty if you make any of your required payments late.

When Should You Amend a Return?

For details, see Arizona Form 221.

If you need to make changes to your return once you have

filed, you should file Form 140X, Individual Amended

Can You Make Estimated Payments if You

Return. Do not file a new return for the year you are

Do Not Have to?

correcting. Generally, you have four years to amend a return

to claim a refund.

If you do not have to make Arizona estimated income tax

payments, you may still choose to make them.

If you amend your federal return for any year, you must also

file an Arizona Form 140X for that year. You must file the

For details, see Arizona Form 140ES.

Form 140X within 90 days of amending your federal return.

Line-by-Line Instructions

If the IRS makes a change to your federal taxable income for

any year, you must report that change to Arizona. You may

Tips for Preparing Your Return:

use one of the following two options to report this change.

•

Make sure that you write your social security number

Option 1

on your return.

You may file a Form 140X for that year. If you choose this

•

Complete your return using black ink.

option, you must amend your Arizona return within 90 days

•

of the change. Attach a complete copy of the federal notice

You must round dollar amounts to the nearest whole

to your Form 140X.

dollar. If 50 cents or more, round up to the next dollar.

If less than 50 cents, round down. Do not enter cents.

Option 2

•

You may file a copy of the final federal notice with the

When asked to provide your own schedule, attach a

department within 90 days. If you choose this option, you

separate sheet with your name and SSN at the top.

must include a statement in which you must:

Attach your own schedules to the back of your return.

1. Request that the department recompute your tax; and

•

You must complete your federal return before you can

2. Indicate if you agree or disagree with the federal notice.

start your Arizona return.

If you do not agree with the federal notice, you must also

•

Make sure you include your home telephone number. If

include any documents that show why you do not agree.

Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006 Page 3

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