Arizona Form 140 - Resident Personal Income Tax Return

Form 140



Arizona Department of Revenue

If filing a fiscal year return, fill in the period covered in

1600 W. Monroe, Attention: Individual Income Audit

the space provided at the top of the form.

Phoenix, AZ 85007-2650

Do You Need to Make Estimated Payments

O YOU HAVE A

OMPLICATED RETURN

in 2011?

E-File Software Offers:

You must make Arizona estimated income tax payments

E-File makes filing



Easy step-by-step instructions

during 2011 if:

a complex return



Error detection before filing

Your filing status is:

AND

simple!



Easy form selection

Your Arizona gross



Maximum deductions

income for 2010

income for 2011 is

was greater than:

greater than:

For a list of

Married Filing Joint

$150,000

approved software

Single

$75,000

visit our website at

Head of Household

$75,000

Married Filing

$75,000

Separately

If you met the income threshold for 2010, you must make

Entering Your Name, Address, and SSN

estimated payments during 2011 unless you are sure you will

not meet the threshold for 2011.

Lines 1, 2, and 3 -

As a full year resident, your Arizona gross income is your

federal adjusted gross income. This amount is on line 12 of

NOTE: Make sure that you write your SSN on the

the 2010 Form 140.

appropriate line.

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

If your booklet has a peel-off label, use that label if all the

information is correct. If any of the information on the label

payments should be.

is incorrect, do not use the label. Attach the label after you

What

You

Make

Your

Estimated

finish your return. If you do not have a peel-off label, print

Payments Late?

or type your name, address, and SSN in the space provided.

We will charge you a penalty if you fail to make any

If you are filing a joint return, enter your SSNs in the same

required payments. We will charge you a penalty if you

order as your names. If your name appears first on the

make any of your required payments late.

return

make sure your SSN is the first number listed.

If you are married filing separately, enter your name and

For details, see Arizona Form 221.

SSN on the first line 1. Then enter your spouse’s name and

Can You Make Estimated Payments Even if

SSN on second line 1.

You Do Not Have To?

If you are a nonresident of the United States or a resident

If you do not have to make Arizona estimated income tax

alien who does not have an SSN use the identification

payments, you may still choose to make them.

number (ITIN) the IRS issued to you.

For details, see Arizona Form 140ES.

For a deceased taxpayer, see page 2 of these instructions.

Use your current home address. The department will send

Line-by-Line Instructions

your refund to or correspond with you at that address.

NOTE: Make sure your SSN is correct. If you are filing a

Tips for Preparing Your Return:

joint return, also make sure you list your SSNs in the same



order every year.

Make sure that you write your SSN on your return.



Complete your return using black ink.

Make sure that you enter your SSN on your return. Make sure

that all SSNs are clear and correct. You may be subject to a



You must round dollar amounts to the nearest whole

penalty if you fail to include your SSN. It will take longer to

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

process your return if SSNs are missing, incorrect, or unclear.

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



ID Numbers for Paid Preparers

When asked to provide your own schedule, attach a separate

sheet with your name and SSN at the top. Attach your own

If you pay someone else to prepare your return, that person

schedules to your return. Attach these schedules behind

must also include an ID number where requested.

page 2 of your return and behind your Schedules A if

A paid preparer may use any of the following.

itemizing.



his or her SSN



You must complete your federal return before you can



his or her PTIN

start your Arizona return.



the EIN for the business

Make sure you include your home telephone number. If

your daytime number is not the same as your home number,

A paid preparer who fails to include the proper numbers may

make sure you include a daytime telephone number.

also be subject to a penalty.

Arizona Form 140 - Resident Personal Income Tax Return - 2010 Page 4

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