Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006 (Page 5 of 20) in pdf

Form 140NR

Line 8 Box - Age 65 or Over

3. The dependent's relationship to you.

Write "1" in box 8 if you or your spouse were 65 or older in

4. The number of months the dependent lived in your

2006. Write "2" in box 8 if both you and your spouse were

home during 2006. If you are claiming an exemption for

65 or older in 2006.

a stillborn child, enter the date of birth resulting in the

stillbirth.

Line 9 Box - Blind

You may lose the exemption if you do not furnish this

Write "1" in box 9 if you or your spouse are totally or partially

information.

blind. Write "2" in box 9 if both you and your spouse are

totally or partially blind.

Line A2 - Total Dependents

If you or your spouse were partially blind as of December 31,

Enter the total number of persons listed on line(s) A1. Enter

2006, you must get a statement certified by your eye doctor

the same number on the front of the return in box 10.

or registered optometrist that:

Lines A3a and A3b - Persons You Did Not

1. You cannot see better than 20/200 in your better eye with

Take as Dependents on Your Federal Return

glasses or contact lenses or

2. Your field of vision is 20 degrees or less.

On line A3a, enter the following.

If your eye condition is not likely to improve beyond the

1. The names of any dependents age 65 or over listed on

conditions listed above, you can get a statement certified by

line(s) A1 that you cannot take as a dependent on your

your eye doctor or registered optometrist to that effect instead.

federal return.

2. The name of any stillborn child listed on line(s) A1, if

You must keep the statement for your records.

the stillborn child was named. If the stillborn child was

Line 10 Box - Dependents

not named, enter “stillborn child” on line A3a. Also enter

the date of birth resulting in the stillbirth.

You must complete Part A on page 2 of your return before

you can total your dependent exemptions.

On line A3b, enter the name of any student listed on line(s) A1,

that you did not claim as an exemption on your federal

You may claim only the following as a dependent.

return in order to allow that student to claim a federal

•

A person that qualifies as your dependent on your

education credit on the student’s federal return.

federal return.

Reporting Your Residency Status

NOTE: If you do not claim a dependent exemption for a

student on your federal return in order to allow the student

Check the appropriate box (11 through 13). Check only one box.

to claim a federal education credit on the student’s federal

return, you may still claim the exemption on your Arizona

Line 11 Box - Nonresident

return. For more information, see Arizona Individual

Check box 11 if you were not an Arizona resident during

Income Tax Ruling ITR 05-02.

2006 and were not on active military duty in Arizona.

•

A person who is age 65 or over (related to you or not)

Line 12 Box - Nonresident Active Military

that does not qualify as your dependent on your federal

return, but one of the following applies.

Check box 12 if you were a nonresident on active duty

military assignment in Arizona in 2006.

In 2006, you paid more than one-fourth of the cost of

keeping this person in an Arizona nursing care institution,

Line 13 Box - Composite Return

an Arizona residential care institution, or an Arizona

assisted living facility. Your cost must be more than $800.

Check box 13 if this is a composite return being filed by one

of the following.

2. In 2006, you paid more than $800 for either Arizona

home health care or other medical costs for the person.

1. A partnership filing on behalf of its nonresident partners.

•

A stillborn child if the following apply:

2. An S corporation filing on behalf of its nonresident

shareholders.

1. The stillbirth occurred in Arizona during 2006.

2. You received a certificate of birth resulting in stillbirth

For information on filing an Arizona nonresident composite

from the Arizona Department of Health Services.

income tax return, see Arizona Department of Revenue

3. The child would have otherwise been a member of your

Income Tax Ruling ITR 97-1.

household.

Determining Arizona Income

Completing Line(s) A1

Now complete Parts B, C, and D on page 2 of the return.

Enter the following on line(s) A1.

1. The dependent's name. If you are claiming an

Use Part B to determine what portion of your total income is

exemption for a stillborn child and the child was not

taxable by Arizona.

named, enter “stillborn child” in place of a name.

NOTE: If you are unable to determine the proper line to

2. The dependent's social security number. If you are

use, please call one of the numbers listed on the back cover.

claiming an exemption for a stillborn child enter the

certificate number from the certificate of birth resulting

in stillbirth.

Arizona Form 140nr - Nonresident Personal Income Tax Return Instructions 2006 Page 5

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