Arizona Form 140a - Resident Personal Income Tax Return (Short Form) - 2011 Page 3
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33Notice
As a rule, the starting point for your Arizona return is your federal adjusted gross income. To take
itemized deductions, you must start with the amount shown on the federal Schedule A. This is the
case for 2011, except for changes Congress made to the federal tax code during 2011 and the
following apply.
1. The changes affect how you figure your federal adjusted gross income.
AND/OR
2. The changes affect how you figure your itemized deductions.
When federal changes are made, Arizona legislature must adopt those changes if the Arizona starting
points are to be kept the same. The legislature will address this issue when it is in session during
2012. We must publish these forms before this issue will be addressed by the legislature. When we
went to print, Arizona had not yet adopted any federal tax law changes made after January 1, 2011.
What does this mean to you? It means that if any of the federal law changes made in 2011
apply to your 2011 return, you can opt to file your 2011 return using one of the following
methods.
1. You can wait and file your 2011 return after this issue has been addressed.
x
To do this, you may need to ask for a filing extension. You must pay 90% of the tax due by
the due date of the return before any extension.
2. You can file your 2011 return assuming that the federal law changes will be adopted.
If you opt for method 2, one of the following will apply.
x
If Arizona adopts those changes, you do not have to do anything more.
x
If Arizona does not adopt all those changes, you may need to amend your 2011 Arizona
return. Your amended return will have to show the difference between the Arizona law and
the federal law. If this happens, we will post more details on our Conformity to IRC webpage.
To view this page go to and click on Legal Research on the left side,
then click on Conformity to IRC.
3. You can file your 2011 return assuming that we will not adopt the federal law changes. If you opt
for this method, you will have to do the following.
x
You will have to research all of the federal changes made after January 1, 2011.
x
You will have to figure out if any of those changes apply to you.
x
You will have figure out how to make adjustments for those changes on your return.
If you opt for method 3, one of the following will apply.
x
If Arizona does not adopt those changes, you do not have to do anything more.
x
If Arizona adopts those changes, you may need to amend your 2011 Arizona return. Your
amended return will have to show the difference between what you reported and what you
should have reported. If this happens, we will post more details on our Conformity to IRC
webpage. To view this page go to and click on Legal Research on
the left side, then click on Conformity to IRC.
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