Arizona Form 140nr - Nonresident Personal Income Tax Return- 2016 (Page 8 of 26) in pdf

Arizona Form 140NR

Line 19 - Business Income or (Loss)

Examples:

Enter income or (loss) from Arizona businesses.

Arizona

Federal

Arizona income ratio

Gross Income

Adjusted Gross

Income earned by a nonresident, who is a sole owner of a

qualifying out-of-state business, from performing qualified

from line 26

Income from

line 25

disaster recovery work during a disaster period, is exempt

from Arizona income tax. Exclude this income from line 19

17,516

32,000 = .547375

in the Arizona column.

enter on line 27:

$ 17,516

$ 32,000

For the purpose of this exemption, a qualifying out-of-state

business is a business that is temporarily in Arizona to solely

perform qualified disaster recovery work during a disaster

25,650

92,100 = .278501

period.

For more information, see the department’s

enter on line 27:

$ 25,650

$ 92,100

publication, Pub. 720, Disaster Recovery Tax Relief.

Line 20 - Gains or (Losses)

10,000

9,000 = 1.11111

Enter gains or (losses) on sales of Arizona property.

enter on line 27:

Line 21 - Rents, etc.

$ 10,000

$ 9,000

Enter the following income on line 21.

•

Rent or royalty income earned on Arizona properties.

•

If Arizona gross income is positive (greater than zero),

•

Income from Form 141AZ, Schedule K-1(NR), line 2,

and federal adjusted gross income is equal to or less than

from estates or trusts.

zero (negative), enter 1.000 on line 27.

•

Income or (loss) from Schedule(s) K-1(NR) from Arizona

•

If Arizona gross income is equal to or less than zero

partnerships (Arizona Form 165), or small business

(negative), and federal adjusted gross income is positive,

corporations (Arizona Form 120S).

enter 0.000 on line 27.

Line 22 - Other Income Reported on Your Federal

•

If Arizona gross income is zero, and federal adjusted

Return

gross income is negative, enter 0.000 on line 27.

•

Enter other income from sources within Arizona. Do not

If Arizona gross income and federal adjusted gross

include pension income or social security taxed by the federal

income are both negative, divide the Arizona amount by

government.

the federal amount and enter the result on line 27. The

result cannot be more than 1.000.

Line 23 - Total Income

Add lines 15 through 22 and enter the total.

Additions to Income

Line 24 - Other Federal Adjustments

Line 28 - Total Depreciation Included in Arizona Gross

Include on line 24 any other federal adjustments included in

Income

your federal adjusted gross income that are attributable to the

Enter the amount of depreciation deducted on the federal

Arizona source income reported on your 2016 Arizona

return that is included in Arizona gross income. If you make

nonresident return.

an entry here, you should also take a subtraction on line 38 for

Line 25 - Federal Adjusted Gross Income

allowable depreciation attributable to assets used in your

Subtract line 24 from line 23 in the FEDERAL column.

Arizona business. See the instructions for line 38.

Line 26 - Arizona Gross Income

Line 29 - Partnership Income Adjustment (Positive)

Subtract line 24 from line 23 in the ARIZONA column.

Depending on your situation, you may either add (line 29) or

Line 27 - Arizona Income Ratio

subtract (line 40) this amount.

Divide line 26 by line 25 and enter the result on line 27. You

Use this adjustment if line 17, column (c) of your Arizona

must round your answer to three decimal places.

Form 165 Schedule K-1(NR), shows a difference between

federal and state distributable income.

Do not enter more than 1.000.

Do not include the percent

sign (%) with the amount entered on line 27.

If the difference reported on line 17, column (c) of your Arizona

Form 165 Schedule K-1(NR) is a positive number, enter that

This is your Arizona income ratio of your total income.

portion of the difference that is allocable to partnership income

taxable by Arizona as an addition on line 29.

NOTE: If the difference reported on line 17, column (c) of your

Arizona Form 165 Schedule K-1(NR), is a negative number,

enter that portion of the difference that is allocable to

partnership income taxable by Arizona as a subtraction on line 40.

Arizona Form 140nr - Nonresident Personal Income Tax Return- 2016 Page 8

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