Arizona Form 140a - Resident Personal Income Tax Return (Short Form)

Form 140A

Step 1

Worksheet

You must complete Steps 1 through 3 before you

Enter the amount from Form 140A,

complete this Worksheet.

page 1, line 12.

1. Enter the number of dependents

Step 2

you entered on Form 140A, page 1,

box 10, excluding persons listed

Look at the following tables. Find your filing status.

on Page 2, line A3a.

Use Table I if married filing a joint return.

2. Number of personal exemptions.

Use Table II if head of household.

If you checked filing status 4,

Use Table III if single or married filing a separate return.

enter the number 2. If you

Step 3

checked filing status 5, 6, or 7,

enter the number 1.

Look at the column (a) labeled "number of dependents"

Add lines 1 and 2. Enter the result.

and find the number of dependents you are claiming

4. Multiply the amount on line 3 by

(Form 140A, page 1, box 10, excluding persons listed

$40. Enter the result.

on Page 2, line A3a).

If you checked filing status 4 or 5,

Find the maximum income [in column (b)] for the

enter $240 here. If you checked

number of dependents you are claiming.

filing status 6 or 7, enter $120 here.

Compare that income [the amount in column (b)] with

Family income tax credit. Enter the

the income listed in Step 1.

lesser of line 4 or line 5. Also enter

If the amount entered in step 1 is equal to or less than the

this on Form 140A, page 1, line 26

maximum income allowed for the number of dependents

NOTE: The family income tax credit will only reduce

you are claiming on Form 140A, page 1, box 10, excluding

your tax and cannot be refunded.

persons listed on Page 2, line A3a, you qualify to take this

credit. To figure your credit, complete step 4.

Line 27 -

Subtract line 26 from line 25. If the result is less than zero,

Table I

enter zero.

Married Filing a Joint Return

Column (a)

Column (b)

Line 28 - Clean Elections Fund Tax Credit

Number of dependents you are claiming

on Form 140A, page 1, box 10, excluding

Maximum

NOTE: An amount entered on Form 140A, page 1, line 24

persons listed on Page 2, line A3a.

Income

does not qualify for the credit. Do not include that amount

0 or 1

$20,000

here. For the purpose of this credit, that amount is not a

$23,600

donation.

$27,300

If you made a donation to the Citizens Clean Elections Fund,

4 or more

$31,000

you may take a credit for that gift.

For 2011, you may claim a credit for:

Table II

Donations made directly to the fund during 2011.

Head of Household

A donation made to the fund on your 2010 income tax

Column (a)

Column

return that you filed in 2011.

(b)

Number of dependents you are claiming

You may not claim a credit on the 2011 return for a donation

made to the fund on your 2011 return. If you make a donation

on Form 140A, page 1, box 10, excluding

Maximum

to the fund with your 2011 return, that you file in 2012, you

persons listed on Page 2, line A3a.

Income

may claim a credit for that donation on your 2012 return.

0 or 1

$20,000

Complete the worksheet below to figure your credit.

$20,135

$23,800

Worksheet for Calculating the 2011 Clean Elections

$25,200

Fund Tax Credit

1. Enter the amount donated directly to the

5 or more

$26,575

fund during 2011.

2. Enter the amount donated to the fund

Table III

with your 2010 tax form.

Single Or

Married Filing Separately

3. Add line 1 and line 2. Enter the total.

Column (a)

Column

Enter the amount from Form 140A, line 27.

(b)

5. Multiply line 4 by 20% (.20).

Number of dependents you are claiming

6. Enter $670 if single, head of household,

on Form 140A, page 1, box 10, excluding

Maximum

or married filing separately. Enter

persons listed on Page 2, line A3a.

Income

$1,340 if married filing joint.

7. Enter the larger of line 5 or line 6.

0 or more

$10,000

Enter the smaller of line 3, line 4, or line 7

Step 4

here and also on Form 140A, line 28.

If you qualify to take the credit, complete the following

NOTE: This credit will only reduce your tax and cannot be

worksheet.

refunded. You may not carry forward any amount of unused

credit.

Arizona Form 140a - Resident Personal Income Tax Return (Short Form) - 2011 Page 13

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