Arizona Form 140x - 6 Individual Amended Income Tax Return - 2016 Page 10
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12Arizona Form 140X
Examples for Completing Form 140X
The following three examples show how to complete Parts 1, 2, 3 and 4 on page 2 of Form 140X. The examples also show how
amounts should be entered on the proper lines on page 1 of Form 140X.
Example 1
Sue, a full year resident, forgot to claim a dependent on her 2016 original return. Sue is filing this amended return to claim that
dependent. Sue’s son, Joe, was away at college and Sue did not claim him on her federal income tax return so that Joe could claim a
federal education credit.
Because Sue is adding a dependent exemption, Sue must complete Part 1 of page 2, line 15a. Sue would complete Part 1 as follows:
Part I
(a)
(b)
(c)
(d)
(e)
(f)
Name
SSN
No. of months
Check if this person did
Check if you did not claim
Relationship
lived in your
not qualify as a dependent
this person on your federal
home in 2016
on your federal return
return due to educational
credits
Joe Smith
111-11-1111
Son
12
X
Part 2
Sue would complete Part 2(A) as follows:
(a)
(b)
(c)
(d)
Item
Original Amount Reported
Amount to Add or Subtract
Corrected Amount
Dependent
0
$2,300
$2,300
Part 3
Sue would complete Part 3 as follows:
Line 21, Subtractions from Income, increased to reflect dependent not claimed on original return.
Form 140X, page 1
When Sue completes page 1 of Form 140X, Sue would include the additional exemption amount of $2,300 on line 21, “Subtractions
from Income”.
When Sue filed her original return she did not have any subtractions from income, so when she completes this Form 140X, Sue will
enter $2,300 (0 + $2,300) on Form 140X, page 1, line 21.
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