Arizona Form 140 - Resident Personal Income Tax Return

Form 140

Line D31 - Last Name(s) Used in Prior

Your Itemized Deductions

Years

You may claim itemized deductions on your Arizona return

even if you take a standard deduction on your federal return.

Use line D31 if the last name that you are using on this

For the most part, you may claim those deductions allowable

return is not the same as the last name you used on returns

as itemized deductions under the Internal Revenue Code. In

filed for the last 4 years. On line D31, enter any other last

some cases, the amount allowed for some deductions may not

name(s) that you used when filing your return during the

be the same as the amount allowable for federal purposes.

last 4 years.

You may have to adjust the amounts shown on your

completed federal Form 1040, Schedule A. See Form 140

Totaling Your Income

Schedule A, Itemized Deduction Adjustments to figure if you

have to make any adjustments.

Line 12 - Federal Adjusted Gross Income

To figure your itemized deductions, you must complete a

federal Form 1040, Schedule A. Then, if required, complete

You must complete your federal return before you enter an

Form 140 Schedule A, Itemized Deduction Adjustments. If you do

amount on line 12. You must complete a 2010 federal return

not have to complete Form 140 Schedule A, Itemized Deduction

to determine your federal adjusted gross income even if not

Adjustments, enter the amount from federal Form 1040,

filing a federal return.

Schedule A, on Form 140, line 17.

Arizona uses federal adjusted gross income as a starting

point to determine Arizona taxable income. Your federal

NOTE: If you itemize, you must attach a copy of the

adjusted gross income is your Arizona gross income.

completed federal Schedule A to your Arizona return. If

itemizing, check box

NOTE: Be sure to use your federal adjusted gross income

and not your federal taxable income.

Line 18 - Personal Exemptions

If the amount on line 12 is more than $75,000 ($150,000 if filing a

The amount you may claim as a personal exemption depends

joint return), you may need to make estimated payments. See "Do

on your filing status. If married, the amount you may claim as a

You Need to Make Estimated Payments" instructions on page 4.

personal exemption also depends on whether you or your

spouse claim dependents. You may use the chart below to

Line 13 - Additions to Income

figure your personal exemption. If married, you may also use

Enter the amount from line B12, page 2, of your return.

Form 202 to figure your personal exemption.

Line 15 - Subtractions From Income

Personal Exemption Chart

If you checked filing status:

Enter:

Enter the amount from page 2, line C17 or line C30.

 Single (Box 7)

$2,100

Arizona E-File

 Married filing joint return (Box 4)

$4,200

and claiming no dependents

(Box 10)

For Yourself

 Married filing joint return (Box 4)

$6,300

For Your Family

and

claiming

least

one

For Peace of Mind...

dependent (Box 10 excluding

persons listed on Page 2, line A3a)

 Head of household and you are

$4,200

not married (Box 5)

Figuring Your Tax

 Head of household and you are a

$3,150, Or

Line 17 - Itemized or Standard Deductions

married person who qualifies to

Complete Form 202

file as head of household (Box 5)

Personal Exemption

You must decide whether to take the standard deduction or

Allocation Election.

to itemize your deductions. Your Arizona income tax will be

 Married filing separately (Box 6)

$2,100, Or

less if you take the larger of your standard deduction or your

with neither spouse claiming any

Complete Form 202

itemized deductions.

dependents (Box 10)

Personal Exemption

Allocation Election.

When you e-File, the software completes

 Married filing separately (Box 6)

$3,150, Or

the math for you.

with one spouse claiming at least

Complete Form 202

one dependent (Box 10 excluding

Personal Exemption

Your Standard Deduction

persons listed on Page 2, line A3a)

Allocation Election.

If you take the standard deduction, check box

A married couple who does not claim any dependents may take

If your filing status is:

Your standard deduction is:

one personal exemption of $4,200. If the husband and wife file

 Single

$4,677

separate returns, either spouse may take the entire $4,200

 Married filing separately

$4,677

exemption, or the spouses may divide the $4,200 between them.

 Married filing jointly

$9,354

You and your spouse must complete Form 202 if either you or

 Head of household

$9,354

your spouse claim a personal exemption of more than $2,100. If

you and your spouse do not complete Form 202, you may take

an exemption of only $2,100 (one-half of the total $4,200).

Arizona Form 140 - Resident Personal Income Tax Return - 2010 Page 15

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