Arizona Form 140x - 6 Individual Amended Income Tax Return

Arizona Form 140X

If you are filing this

Check

See the following

Filing Status

amended return as a:

Box

form instructions for

If you qualify as married for federal purposes, you qualify as

the return you are

married for Arizona purposes and must file using the status of

amending:

either married filing joint or married filing separate.

Full year resident

Form 140

If you are single you must file as single or if qualified you

Nonresident

Form 140NR

may file as head of household (see the instructions for the

Composite Nonresident

Form 140NR

original form you are amending).

Nonresident Active

Check the box for the filing status you are using on this

Military

Form 140NR

amended return.

Part-Year Resident

Form 140PY

Changing from a joint return to a separate return

Part-Year Resident Active

If you have an amount due from the joint return that you want

Military

Form 140PY

to amend, you must pay that amount before you can change

your filing status to married filing separate. If we have issued

Exemptions

a proposed assessment for that joint return, you must also pay

Enter the number of exemptions you are claiming in boxes 13,

that amount before you can change your filing status.

14, 15, and 16. Do not put a checkmark.

Changing from a separate return to a joint return

Include the exemption amounts with your subtractions

If you or your spouse have an amount due from a separate

from income reported on line 21. For exemption amounts,

return that you want to amend, you must pay that amount

see the instructions for the form you are amending.

before you can change your filing status to married filing joint.

Box 13 -

If we have issued a proposed assessment for either separate

return, you must also pay that amount before you can change

In box 13, enter the number of age 65 or over exemptions you

your filing status.

are claiming on this amended return.

If you and your spouse are changing from separate returns to a

Box 14 -

joint return, begin by combining the amounts from your return

In box 14, enter the number of blind exemptions you are

as originally filed or as previously adjusted (either by you or

claiming on this amended return.

the department) and the amounts from your spouse’s return as

Box 15 -

originally filed or adjusted. Then make your changes to the

In box 15, enter the total number of dependent exemptions

combined amounts.

you are claiming on this amended return.

If your spouse did not file an original return, include your

You must also complete Part 1 on page 2, of Form 140X.

spouse’s income, deductions, credits, etc., to determine the

Enter the information for each dependent claimed in box 15.

amounts to enter on the appropriate lines of this form.

If you need additional space, complete page 3, Dependent

Generally, if you file a joint return, both you and your spouse

Information – Continuation Sheet and include it with the

have joint and several liability. This means both of you are

return.

responsible for the tax and any interest or penalties due on the

return, as well as any amount that may become due later. If

NOTE: Do not include yourself or your spouse as dependents

in box 15.

one spouse does not pay the tax due, the other may have to.

If filing an amended joint tax return, both of you must sign

Box 16 - Arizona Residents Only

and date Form 140X.

In box 16, enter the total number of qualifying parent or

grandparent exemptions you are claiming on this amended

Residency Status

return.

Check the box for the residency status you are using on this

You must also complete Part 1 on page 2, of Form 140X. Enter

amended return.

the information for each qualifying parent/grandparent

Check box 9b, if this is an amended composite return to be

claimed in box 16. If you need additional space, complete

filed by one of the following:

page 3, Dependent Information – Continuation Sheet and

include it with the return

A partnership filing on behalf of its nonresident partners.

An S corporation filing on behalf of its nonresident

To see who is a qualifying parent or grandparent, see the

shareholders.

instructions for the form you are amending.

For information on filing an Arizona nonresident composite

Line-by-Line Instructions

income tax return, see the department’s ruling, ITR 16-2,

Composite Individual Income Tax Returns.

Line 17 - Federal Adjusted Gross Income

Enter your correct federal adjusted gross income.

Arizona Form 140x - 6 Individual Amended Income Tax Return - 2016 Page 3

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