Arizona Form 140x - 6 Individual Amended Income Tax Return

Arizona Form 140X

What if a Taxpayer Died?

these instructions. If you still need some help, call one of the

numbers listed on page 1.

If you are a surviving spouse amending a joint return, enter the

For

specific

information

about

tax

rates,

additions,

word "Deceased" after the decedent's name. Also enter the

subtractions, exemptions or deductions, see the form

date of death after the decedent's name. Sign your name. Enter

instructions for the year you are amending.

"Filing as Surviving Spouse" in the area for the deceased

Tax Year

spouse's signature. (If someone else serves as personal

representative for your spouse's estate, he or she must also

File this form to amend only a 2016 tax return. If you are

sign the return.)

amending a return for a fiscal year, enter the beginning and

If a refund is due, complete Arizona Form 131, Claim for

ending dates of the fiscal tax year.

Refund on Behalf of Deceased Taxpayer. Include this form on

Entering Your Name, Address, and Social

top of your amended return.

Security Number (SSN)

Penalties

Enter your name, SSN, and current address. If you are filing a

joint amended return, enter your SSNs in the same order as

We will impose a late payment penalty on your amended

your first names and in the same order as shown on your

return if all of the following apply:

original return.

If your name appears first on the return,

• you file your amended return after the due date of your

make sure your SSN is the first number listed.

original return,

• there is tax due on your amended return, and

If you are changing your filing status from married filing

• you do not pay that tax when you file the amended return.

separate to married filing joint and your spouse did not file an

Even if you do pay the tax due when you file your amended

original return, enter your name and SSN first.

return, we may impose a late payment penalty if any of the

If you are changing your filing status from married filing

following apply:

separate to married filing joint, you must include your spouse's

• you are under audit by the department,

name and SSN on the second line 1.

• the department has requested or demanded that you file an

Make sure that you put your SSN on every return, statement,

amended income tax return, or

or document that you file with the department. Make sure that

• the total additional tax you owe is a substantial

all SSNs are clear and correct.

underpayment. You have a substantial underpayment if the

amount due is at least 10% of the actual tax liability for the

tax year or $2,000.

You may be subject to a penalty if you fail to include your

SSN. It may take longer to process your return if SSNs are

We will also impose a late filing penalty if you did not file

missing, incorrect, or unclear.

your original return on time. These penalties apply to taxes

Foreign Addresses

due and remaining unpaid after the due date of the original

return. Combined late filing and late payment penalties can go

If you have a foreign address, enter the information in the

up to 25% of the unpaid tax.

following order: city, province or state, and country. Follow

the country’s practice for entering the postal code.

Do not

Interest

abbreviate the country name.

We charge interest on any tax not paid by the due date even if

Last Names Used in Prior Years

you have an extension. We charge interest from the original

If the last name that you or your spouse are using on this

due date to the date of payment. The Arizona rate of interest is

return is not the same as the last name you or your spouse used

the same as the federal rate. Contact one of the phone numbers

on returns filed for the last 4 years, enter any other last

listed on page 1 for the current interest rate.

name(s) that you or your spouse used when filing your return

General Instructions

during the last 4 years.

ID Numbers for Paid Preparers

NOTE: You must round dollar amounts to the nearest whole

If you pay someone to prepare your return, that person must

dollar. If 50 cents or more, round up to the next dollar. If less

also include an ID number where requested.

than 50 cents, round down.

A paid preparer may use any of the following:

The line numbers on the Arizona Form 140X do not match the

• his or her PTIN;

line numbers on Arizona's individual income tax forms. The

• his or her SSN; or

proper line on which to enter your change(s) will depend on

the nature of the change.

• the EIN for the business.

To decide where to enter your changes, use the line

A paid preparer who fails to include the proper numbers may

descriptions from your original return. To help you, we

also be subject to a penalty.

have included some examples, starting on page 10 of

Arizona Form 140x - 6 Individual Amended Income Tax Return - 2016 Page 2

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