Arizona Form 140a - Resident Personal Income Tax Return (Short Form) - 2011 Page 9
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33Form 140A
Line 4 Box - Married Filing a Joint Return
Line-by-Line Instructions
If you are married and filing a joint return, check box 4.
Tips for Preparing Your Return:
You may file a joint return if you were married as of
December 31, 2011. It does not matter whether or not you
x
Make sure that you write your SSN on your return.
were living with your spouse. You may file a joint return,
x
Complete your return using black ink.
even if you and your spouse filed separate federal returns.
x
You must round dollar amounts to the nearest whole
dollar. If 50 cents or more, round up to the next dollar;
You may file a joint return if your spouse died during 2011
if less than 50 cents, round down. Do not enter cents.
and you did not remarry in 2011. See page 2 of these
x
You must complete your federal return before you can
instructions for details.
start your Arizona return.
The Arizona Form 140A is for full year residents only. You may
x
Make sure you include your home telephone number. If
not file a joint Arizona income tax return on Form 140A if any
your daytime number is not the same as your home number,
of the following apply.
make sure you include a daytime telephone number.
1. Your spouse is a nonresident alien (citizen of and living
in another country).
Entering Your Name, Address, and SSN
2. Your spouse is a resident of another state.
3. Your spouse is a part-year Arizona resident.
Lines 1, 2, and 3 -
If filing a joint return with your nonresident spouse, you must
NOTE: Make sure that you write your SSN on the
file a joint return using Form 140NR. See Form 140NR
appropriate line.
instructions.
If your booklet has a peel-off label, use that label if all the
If filing a joint return with your part-year resident spouse, you
information is correct. If any of the information on the label
must file a joint return using Form 140PY. See Form 140PY
is incorrect, do not use the label. Attach the label after you
instructions.
finish your return. If you do not have a peel-off label, print or
The department has issued a ruling on filing a joint return with
type your name, address, and SSN in the space provided.
your part-year resident or nonresident spouse. This ruling is ITR
If you are filing a joint return, enter your SSNs in the same
95-2. To see this ruling, visit our web site at
order as your names. If your name appears first on the
and click on legal research and then click on rulings.
,
return
make sure your SSN is the first number listed.
Line 5 Box - Head of Household
If you are married filing separately, enter your name and
If you are filing as a head of household, check box 5.
SSN on the first line 1. Then enter your spouse’s name and
SSN on second line 1.
You may file as head of household on your Arizona return,
only if one of the following applies.
If you are a nonresident of the United States or a resident
x
You qualify to file as head of household on your federal
alien who does not have an SSN use the identification
number (ITIN) the IRS issued to you.
return.
x
You qualify to file as a qualifying widow or widower on
For a deceased taxpayer, see page 2 of these instructions.
your federal return.
Use your current home address. The department will send
your refund or correspond with you at that address.
Line 6 Box - Married Filing Separately
NOTE: Make sure your SSN is correct. If you are filing a
If you are filing a separate return, check box 6 and enter
joint return, also make sure you list your SSNs in the same
your spouse's name and SSN on the second line 1.
order every year.
If you were married as of December 31, 2011, you may
choose to file a separate return. You may file a separate
Make sure that you enter your SSN on your return. Make sure
return, even if you and your spouse filed a joint federal
that all SSNs are clear and correct. You may be subject to a
return.
penalty if you fail to include your SSN. It will take longer to
Arizona is a community property state. If you file a separate
process your return if SSNs are missing, incorrect, or unclear.
return, you must figure how much income to report using
ID Numbers for Paid Preparers
community property laws. Under these laws, a separate
If you pay someone else to prepare your return, that person
return must reflect one-half of the community income from
must also include an ID number where requested.
all sources plus any separate income.
A paid preparer may use any of the following.
When you file separate returns, you must account for
x
his or her SSN
community deductions and credits on the same basis as
x
his or her PTIN
community income. Both you and your spouse must either
x
the EIN for the business
itemize or not itemize. If one of you itemizes, you both must
A paid preparer who fails to include the proper ID numbers
itemize. If one of you takes a standard deduction, you both
may also be subject to a penalty.
must take a standard deduction. One of you may not claim a
standard deduction while the other itemizes.
Determining Your Filing Status
If you and your spouse support a dependent child from community
The filing status that you use on your Arizona return may be
income, either you or your spouse may claim the dependent.
different from that used on your federal return.
Both of you cannot claim the same dependent on both returns.
Use this section to determine your filing status. Check the
The department has issued tax rulings on filing a separate
correct box (4 through 7) on the front of Form 140A.
return. These rulings are ITR 93-18 and ITR 93-19. To see
these rulings, visit our web site at and click
on legal research and then click on rulings.
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