Arizona Form 140x - 6 Individual Amended Income Tax Return - 2016

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Arizona Form
2016 Individual Amended Income Tax Return
140X
• Instructions for the return you are amending. If you have
For information or help, call one of the numbers listed:
any questions about income items, deductions, or
Phoenix
(602) 255-3381
exemptions, you should refer to the 2016 instructions for
From area codes 520 and 928, toll-free
(800) 352-4090
your original return. If you do not have the instructions for
Tax forms, instructions, and other tax information
the form you are amending, you can find them online at
If you need tax forms, instructions, and other tax information,
our website.
go to the department’s website at
• If you are filing an amended return for a previously filed
Income Tax Procedures and Rulings
Composite Nonresident Income Tax Return, see the
These instructions may refer to the department’s income tax
instructions for Form 140NR and the department’s ruling,
procedures and rulings for more information. To view or print
ITR 16-2, Composite Individual Income Tax Returns, for
these, go to our website and click on Legal Research then
guidance on how to report income items, deductions, and
click on Procedures or Rulings and select a tax type from the
exemptions.
drop down menu.
Allow 8 to 12 weeks for your Form 140X to process.
Publications
When Should I File an Amended Return?
To view or print the department’s publications, go to our
You can file Form 140X only after filing an original return.
website and click on Publications.
You should file your amended return after your original return
Who Should Use Form 140X?
has processed. If you are filing Form 140X for a refund, you
must generally file within four years from the date you filed
Use the 2016 Arizona Form 140X to correct an individual
the original return.
income tax return (Arizona Form 140, 140A, 140EZ, 140PY,
If you amend your federal return for 2016, you must also file
or 140NR) for taxable year 2016, only.
an Arizona Form 140X for 2016.
If you are amending a return for any other tax year, you should
If the IRS makes a change to your federal taxable income for
use the amended return (Form 140X) that is available for that
2016, you must report that change to Arizona. You must file
specific tax year. For example, if you are amending your
the Form 140X within 90 days of the final determination of
return for tax year 2014, use the 2014 Arizona Form 140X.
the IRS. You may use one of the following two options to
The department will compute the interest and either include it
report this change.
in your refund or bill you for the amount due.
Option 1
Form 140X will be your new tax return. This return will
You may file a Form 140X. If you choose this option, you
change your original return to include the new information.
must amend your Arizona return within 90 days of the final
The entries you make on Form 140X are the entries you would
determination of the IRS. Include a complete copy of the
have made on your original return had it been done correctly.
federal notice with your Form 140X.
NOTE: Do not use Form 140X to change an earlier filed
Option 2
Arizona Form 140PTC. To change an earlier filed Form
You may file a copy of the final federal notice with the
140PTC, use the Form 140PTC for the year you are changing.
department within 90 days of the final determination of the
Do not use Form 140X to change an earlier filed Arizona
IRS. If you choose this option, you must include a statement
Form 140ET. To change an earlier filed Form 140ET, use the
in which you must:
Form 140ET for the year you are changing.
1.
request that the department recompute your tax, and
2.
indicate if you agree or disagree with the federal notice.
You cannot amend an estimated income tax payment
If you do not agree with the federal notice, you must also
penalty when you reduce your tax on an amended return,
include any documents that show why you do not agree.
unless you file your amended return after filing your
original return, and before the due date of that original
If you choose option 2, mail the federal notice and any other
return.
documents to:
Attention: Individual Income Audit
For more information on this topic, see the department’s
Arizona Department of Revenue
ruling, ITR 02-4, Amended Return's Effect on the Estimated
PO Box 29084
Tax Payment Underpayment Penalty, at
Phoenix, AZ 85038-9084
What Will I Need To Complete Form 140X?
When Should I Pay any Tax Owed?
To complete Form 140X, you will need the following:
Payment is due in full at the time you file your amended
• A copy of the 2016 tax return you are amending, including
return. If paying by check, please make your check payable to
supporting forms, schedules and worksheets.
Arizona Department of Revenue. Be sure to enter your SSN
• Any notices you received from the Internal Revenue
and tax year on the front of your check.
To make an
Service (IRS) or the department for the tax year you are
electronic payment, visit
amending.

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