Arizona Form 140nr - Nonresident Personal Income Tax Return- 2016 Page 5
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26Arizona Form 140NR
Last Names Used in Last 4 Prior Years
Box 6 - Married Filing Separate Return
If the last name that you or your spouse are using on this
If you are filing a separate return, check box 6 and enter your
return is not the same as the last name you or your spouse used
spouse's name and SSN on the second line 1.
on returns filed for the last 4 years, enter any other last
If you were married as of December 31, 2016, you may
name(s) that you or your spouse used when filing your return
choose to file a separate return. You may file a separate
during the last 4 years.
return, even if you and your spouse filed a joint federal return.
Identification Numbers for Paid Preparers
Arizona is a community property state. If you file a separate
If you pay someone else to prepare your return, that person
return, you must figure how much income to report using
must also include an identification number where requested.
community property laws. If one spouse is a resident and the
A paid preparer may use any of the following:
other spouse is not, special rules apply when filing a separate
•
return. For more information on how to report income in this
his or her PTIN,
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case, see the department’s ruling, ITR 93-20, Income
his or her SSN, or
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Reporting Requirements of Resident and Nonresident Spouses
the EIN for the business.
Who File Separate Arizona Individual Income Tax Returns.
A paid preparer who fails to include the proper identification
number may be subject to a penalty.
NOTE: In some cases, you may treat community income as
separate income. For more information on when you may
Determining Your Filing Status
treat community income as separate income, see the
department’s ruling, 93-22, When Community Income May
The filing status that you use on your Arizona return may be
different from that used on your federal return.
Be Treated as Separate Income.
Use this section to determine your filing status. Check the
Box 7 - Single Return
correct box (4 through 7) on the front of Form 140NR.
If you are filing as single, check box 7.
If you qualify as married for federal purposes, you qualify as
Use this filing status if you were single on December 31,
married for Arizona purposes and must file using the status of
2016. You are single if any of the following apply to you:
either married filing joint or married filing separate.
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You have never been married.
If you are single you must file as single or if qualified you
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You are legally separated under a decree of divorce or of
may file as head of household (see the instructions for box 5).
separate maintenance.
Box 4 - Married Filing Joint Return
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You were widowed before January 1, 2016, and you did
If you are married and filing a joint return, check box 4.
not remarry in 2016, and you do not qualify to file as a
qualifying widow or widower with dependent children on
You may file a joint return if you were married as of
your federal return.
December 31, 2016. It does not matter whether or not you
were living with your spouse. You may file a joint return, even
NOTE:
If you got divorced during the year, see the
if you and your spouse filed separate federal returns.
department’s ruling, ITR 14-2, Reporting Income, Deductions,
You may file a joint return if your spouse died during 2016
Exemptions, and Withholding for Divorced Individuals for the
and you did not remarry in 2016. See page 2 of these
Year of Divorce; and publication, Pub. 200, Income Tax
instructions for details.
Issues Affecting Married and Divorced Taxpayers.
If you are married to an Arizona full year resident, you may
Exemptions
file a joint return with your Arizona resident spouse. If filing
a joint return with your Arizona resident spouse, you must use
Enter the number of exemptions you are claiming in boxes 8,
Form 140NR.
9, and 10. Do not put a check mark. You may lose the
NOTE: For help on filing a joint return with your full-year
exemption if you put a checkmark in these boxes. You may
lose the dependent exemption if you do not complete the
resident spouse, see the department’s ruling, ITR 14-1, Filing a
Joint Tax Return When a Resident Spouse is Married to a
Dependent section on page 1.
Part-Year Resident or Nonresident.
Box 8 - Age 65 or Over
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Box 5 - Head of Household Return
If you are single or filing as head of household, enter "1"
in box 8 if you were 65 or older in 2016 and not claimed
If you are filing as a head of household, check box 5 and enter
as a dependent by another taxpayer.
the name of the qualifying child or dependent in the space
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provided. You may file as head of household on your Arizona
If you are married filing a joint return, enter "1" in box 8
return, only if one of the following applies:
if you were 65 or older and not claimed as a dependent by
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another taxpayer or your spouse was 65 or older in 2016
You qualify to file as head of household on your federal
and not claimed as a dependent by another taxpayer. Enter
return.
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"2" in box 8 if both you and your spouse were 65 or older
You qualify to file as a qualifying widow or widower on
in 2016 and neither of you are claimed as a dependent by
your federal return.
another taxpayer.
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