Arizona Form 140nr - Nonresident Personal Income Tax Return- 2016 printable pdf download

Arizona Form

2016 Nonresident Personal Income Tax Return

140NR

Do You Have to File?

For information or help, call one of the numbers listed:

Phoenix

(602) 255-3381

Arizona Filing Requirements

From area codes 520 and 928, toll-free

(800) 352-4090

These rules apply to all Arizona taxpayers.

Tax forms, instructions, and other tax information

You must file if

and your Arizona

or your gross

If you need tax forms, instructions, and other tax information,

you are:

adjusted gross

income is at

go to the department’s website at

income is at least:

least:

•

Income Tax Procedures and Rulings

Single

$ 5,500

$15,000

•

These instructions may refer to the department’s income tax

Married filing

$11,000

$15,000

procedures and rulings for more information. To view or print

joint

these, go to our website and click on Legal Research then

•

Married filing

$ 5,500

$15,000

click on Procedures or Rulings and select a tax type from the

separate

drop down menu.

•

Head of

$ 5,500

$15,000

Publications

household

To view or print the department’s publications, go to our

If you are a nonresident, you must report income derived

website and click on Publications.

from Arizona sources.

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

Leave the Paper Behind - e-file!

as you would figure your gross income for federal income

• Quick Refunds

tax purposes. Then you should exclude income Arizona law

• Accurate

does not tax.

• Proof of Acceptance

Income earned by a qualifying out-of-state employee, from

• Free **

performing qualified disaster recovery work during a disaster

period, is exempt from Arizona income tax.

For more

No more paper, math errors, or mailing delays! Get your

information, see the instructions for line 15.

refunds quicker with direct deposit option.

You can find your Arizona adjusted gross income on line 52

E-file today, pay by April 18, 2017, to avoid penalties and

of Arizona Form 140NR.

interest.

E-file through an Authorized IRS/DOR e-file provider or by

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

using your personal computer and the Internet.

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

Visit our website at for a listing of approved

Do You Have to File if You Are an American

e-file providers and on-line filing sources.

Indian?

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

You must file if you meet the Arizona filing requirements

unless all the following apply to you:

•

NOTE:

A nonresident composite return cannot be e-filed.

You are an enrolled member of an Indian tribe.

•

Partnerships and S corporations filing a composite return on

You live on the reservation established for that tribe.

•

behalf of its nonresident partners or shareholders must mail

You earned all of your income on that reservation.

Form 140NR.

For more information on the Arizona tax treatment of

American Indians, see the department’s ruling, ITR 96-4,

Are You Subject to Tax in Arizona?

Income Taxation of Indians and Spouses.

You are subject to Arizona income tax on all income derived

Do You Have to File if You Are The Spouse of

from Arizona sources. If you are in this state for a temporary

an American Indian and You Are Not an

or transitory purpose or did not live in Arizona but received

Enrolled Indian?

income from sources within Arizona during 2016, you are

You must file if you meet the Arizona filing requirements.

subject to Arizona tax. Income from Arizona sources includes

For more information on the tax treatment of spouses of

the following:

American Indians, see the department’s ruling, ITR 96-4,

•

wages,

Income Taxation of Indians and Spouses.

•

rental income,

Do You Have to File if You Are in the Military?

•

business income,

You must file if you meet the Arizona filing requirements

•

the sale of Arizona real estate,

unless all the following apply to you:

•

interest and dividends having a taxable or business situs,

•

in this state, and

You are an active duty member of the United States

•

any other income from an Arizona source.

armed forces.

•

Your only income for the taxable year is pay received for

active duty military service.

Arizona Form 140nr - Nonresident Personal Income Tax Return- 2016

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