Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 10
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37Form 140NR
NOTE: If you are filing a joint return with your full year
Line B8 - Arizona Income Tax Refunds
resident spouse, you must enter your Arizona source income
Enter the amount of Arizona income tax refunds received in
in the ARIZONA column and your spouse must enter all
2011 that you included in your federal adjusted gross income.
income from all sources in the ARIZONA column. For
Line B9 - Business Income or (Loss)
details, see Arizona Department of Revenue Income Tax
Enter income or (loss) from Arizona businesses.
Ruling ITR 95-2.
The Tax Reform Act of 1986 limits the amount of losses that
Line B10 - Gains or (Losses)
you may deduct from passive activities. A passive activity is
Enter gains or (losses) on sales of Arizona property.
one that involves the conduct of any trade or business in
which the taxpayer does not materially participate.
Line B11 - Rents, etc.
As a nonresident, your Arizona gross income may include
Enter rent or royalty income earned on Arizona properties.
some of these losses. You may consider only those passive
Enter income from Form 141AZ Schedule K-1(NR), line 2,
losses that arose from Arizona sources. Your 2011 Arizona
from estates or trusts. Also enter income or (loss) from
gross income can include only Arizona source losses you
Schedule(s) K-1(NR) from Arizona partnerships (Form
used on your 2011 federal return.
165), or small business corporations (Form 120S).
Line B4 - Spouse of Active Duty Military
Line B12 - Other Income Reported on Your
Member
Federal Return
Check Box B4 if married and you are the spouse of an active
Enter other income from sources within Arizona. Do not
duty military member and you qualify for relief under the
include pension income or social security taxed by the
Military Spouses Residency Relief Act. For information
federal government.
about who qualifies for relief, see the department’s brochure
Net Operating Losses
titled “Spouses of Active Duty Military Members.”
Arizona does not have specific provisions for calculating the
Lines B5 through B14 -
net operating loss of an individual. Generally, the amount of
The following line-by-line instructions apply to the
Arizona source net operating loss deduction included in
your federal adjusted gross income is the amount allowable
ARIZONA column.
for Arizona purposes. However, there are instances when the
Line B5 - Wages, Salaries, Tips, etc.
amount allowable for Arizona purposes may be different.
Enter all amounts received for services performed in
As an Arizona nonresident, you may have had a loss from
Arizona.
prior year Arizona business operations. However, the loss
cannot offset this year’s income unless the loss is a net
NOTE Active Duty Military Members: Do not include
operating loss for federal purposes. You can include the
active duty military pay unless the active duty military member
loss deduction in your Arizona gross income only to the
is an Arizona resident filing a joint return with his or her
extent included in your federal adjusted gross income. You
Arizona nonresident spouse on Form 140NR. If you are an
cannot deduct any amount of that net operating loss that has
Arizona resident active duty military member including
been absorbed by non-Arizona income in any intervening
military pay on line B5 in the “ARIZONA” column, also
years. Additionally, you cannot include any amount of that
include that amount in the amount entered as an other
net operating loss that has already been deducted for
subtraction from income on Form 140NR, page 2, line D31.
Arizona purposes.
NOTE: Spouses of Active Duty Military Members: If you
Enter the amount of net operating loss deduction included in
your federal adjusted gross income that was derived from
are the spouse of an active duty military and you qualify for
Arizona sources. Do not include any amount of the loss that
relief under the Military Spouses Residency Relief Act, do
has already been deducted for Arizona purposes.
not enter any wages, salaries or tips you earned during the
taxable year for services performed in Arizona.
For information on deducting a net operating loss carryback in
cases where you did not make an election under I.R.C. §
Line B6 - Interest
172(b)(1)(h), see Arizona Department of Revenue Income Tax
If you have an Arizona business, enter only interest
Procedure ITP 99-1. To see this procedure, visit our web site
(including U.S. Government interest) you earned on
at and click on legal research and then click
accounts
pledged
as
collateral.
Also
enter
your
on procedures.
distributive share of interest from a partnership doing
If you made an election under I.R.C. § 172(b)(1)(h), see the
business in Arizona or an S corporation doing business in
instructions for “Other Subtractions to Income.”
Arizona. Do not include any other interest income even if
it was earned in Arizona banks.
Line B13 - Total Income
Add lines B5 through B12 and enter the total.
Line B7 - Dividends
If you have an Arizona business, enter only those
Line B14 - Other Federal Adjustments
dividends earned on stocks pledged as collateral,
Include on line B14 any other federal adjustments included
including dividends from small business corporations.
in your federal adjusted gross income that are attributable to
Also enter your distributive share of dividend income
the Arizona source income reported on your 2011 Arizona
from a partnership doing business in Arizona or an S
nonresident return.
corporation doing business in Arizona. Do not include any
other dividend income.
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