Arizona Form 140 - Resident Personal Income Tax Return

Arizona Form

2010 Resident Personal Income Tax Return

140



Your Arizona taxable income is $50,000 or more,

Special Notice for 2009 Returns

regardless of filing status.



Arizona did not fully conform to federal tax law changes for

You are making adjustments to income.

2009. This means that you may have to file an amended



You itemize deductions.

return for 2009. Look at items 1 through 5 below. See if any



You claim tax credits other than the family income tax

of those items apply to you. If any of those items apply to

credit, the credit for increased excise taxes, the property

you, this will affect your 2009 return. If you have already

tax credit, or the Clean Elections Fund tax credit.

filed your 2009 return, you must file an amended return to



You are claiming estimated payments.

properly report those items. If you were a full year resident

Do You Have to File?

during 2009 and you filed Form 140, 140A or 140EZ, you

may use Form 140X-NC to correct your 2009 return. If you

Arizona Filing Requirements

file Form 140X-NC and pay the entire tax due by October 17,

These rules apply to all Arizona taxpayers.

2011, we will not charge you any penalty or interest on that

You must file if

and your

or your gross

tax.

you are:

Arizona adjusted

income is at

gross income is

least:

The following is the list of items that affect your 2009 return.

at least:

You received unemployment income during 2009.



Single

$ 5,500

$15,000

You excluded up to $2,400 of that income on your



Married

$11,000

$15,000

2009 federal return.

filing jointly

You claimed an itemized deduction for both the sales



Married

$ 5,500

$15,000

tax on a new motor vehicle and state income taxes on

filing

your 2009 federal return.

separately

You made a cash gift during 2010 to aid Haiti



Head of

$ 5,500

$15,000

earthquake victims.

You claimed an itemized

household

deduction for that gift on your 2009 federal return.

If you are an Arizona resident, you must report income

You elected to exclude discharge of indebtedness

from all sources. This includes out-of-state income.

(DOI) income from the reacquisition of a business

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

debt instrument on your 2009 federal return.

same as you would figure your gross income for federal

You excluded original issue discount (OID) on a debt

income tax purposes. Then, you should exclude income

instrument described in number 4 above from income

Arizona law does not tax.

on your 2009 federal return.

Income Arizona law does not tax includes:

If any of items 1 through 5 above apply to you, you must



Interest from U.S. Government obligations

correct your 2009 Arizona return.



Social security retirement benefits received under

To get Form 140X-NC or for more news on this topic, visit

Title II of the Social Security Act

our web site at



Benefits received under the Railroad Retirement Act



Active duty military pay

Leave the Paper Behind - e-File!



Pay received for active service as a reservist or a



National Guard member

Quick Refunds



You can find your Arizona adjusted gross income on

Accurate



line 16 of Arizona Form 140.

Proof of Acceptance



Free **

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

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

No more paper, math errors, or mailing delays when

you e-File!

Do You Have to File if You are an American

Indian?

Refunds in as little as 7 to 10 days with direct deposit

option.

You must file if you meet the Arizona filing requirements

e-File today, pay by April 18, 2011, to avoid penalties

unless all the following apply to you.

and interest.



You are an enrolled member of an Indian tribe.



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

You live on the reservation established for that tribe.

by using your Personal Computer and the Internet. Visit



You earned all of your income on that reservation.

our web site at for a listing of approved

The department has issued a ruling on the Arizona tax

e-file providers and on-line filing sources.

treatment of American Indians. This ruling is ITR 96-4. To

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

see this ruling, visit our web site at and

click on legal research and then click on rulings.

Do You Have to File if You are the Spouse

Who Must Use Form 140?

of an American Indian and You are Not an

You (and your spouse if married filing a joint return) may

Enrolled Indian?

file Form 140 only if you are full year residents of Arizona.

You must file if you meet the Arizona filing requirements. The

You must use Form 140 rather than Form 140A or Form 140EZ

department has issued a ruling on the tax treatment of

to file for 2010 if any of the following apply to you.

Arizona Form 140 - Resident Personal Income Tax Return - 2010

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