Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 14
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37Form 140NR
1. You must be engaged in the business of farming or
2. The amount required to be repaid was subject to
processing agricultural crops.
Arizona income tax in the year included in income.
2. The crop must be grown in Arizona.
3. You computed your tax for that prior year under
Arizona’s claim of right provisions.
3. You made your gift to a charitable organization
located in Arizona that is exempt from Arizona
4. A net operating loss or capital loss was established due
income tax.
to the repayment made in the prior year.
The subtraction is the greater of 80% of the wholesale
5. You are entitled to take that net operating loss or capital
market price or 80% of the most recent sale price for the
loss carryover into account when computing your 2011
contributed crop.
Arizona taxable income.
To determine if your crop gift qualifies for this subtraction, see
6. The amount of the loss carryover allowed to be taken
Arizona Department of Revenue Income Tax Procedure ITP 93-2.
into account for Arizona purposes is more than the
Line D30 - Adjustment for I.R.C. § 179
amount included in your Arizona gross income.
Expense not Allowed
Enter the amount by which the loss carryover allowed for
Enter 20% of the amount entered on line C18 for excess I.R.C.
the taxable year under Arizona law is more than the amount
§ 179 expense. This same amount can be subtracted in each
included in your Arizona gross income.
of the following four taxable years also, effectively amortizing
For more information on the Arizona claim of right
the difference in treatment over five years. If you made an
provisions, see Arizona Department of Revenue Individual
addition for I.R.C. § 179 expense on your 2007, 2008, 2009
Income Tax Procedure ITP 95-1.
and/or 2010 return(s), also enter 20% of the amount added for
2007, 2008, 2009 and/or 2010.
D. Deposits Made Into Your MSA
If you have an MSA, you may be able to subtract deposits
Line D31 - Other Subtractions
made into that MSA. Make an entry here if all of the
Use line D31 if any of the following special circumstances
following apply.
apply. Attach your own schedule to the back of the return,
1. You have an MSA that qualifies as an MSA under
explaining any amounts entered here.
Arizona law, but not federal law.
A. Certain Wages of American Indians
2. If you are an employee, your high deductible health
Enrolled members of American Indian tribes may subtract
coverage is provided by your Arizona employer. If you
wages earned while living and working on their tribe’s
are self employed, your high deductible health coverage
reservation. You can subtract only those amounts that you
is provided by your Arizona business.
included on line B5, ARIZONA column. The federal
3. Either you or your employer made deposits into that
government must recognize these tribes.
MSA during the tax year.
For more information, see Arizona Department of Revenue
4. You had to include the deposits in income on your
Income Tax Ruling ITR 96-4.
federal income tax return.
B. Qualified Wood Stove, Wood Fireplace, or Gas
You can subtract these deposits only to the extent included in
your Arizona gross income. Enter these deposits here.
Fired Fireplace
Arizona law provides a subtraction for converting an existing
E. Employer Contributions Made to Employee MSAs
fireplace to one of the following:
If you are an employer, you may subtract the amount
x
a qualified wood stove
contributed to your employees' MSAs that are established
x
a qualified wood fireplace
under Arizona law. You can subtract these contributions only
x
a gas fired fireplace and non-optional equipment
to the extent not deductible for federal income tax purposes.
directly related to its operation.
You can subtract these contributions only to the extent included
You may subtract up to $500 of the costs incurred for
in your Arizona gross income. Enter these contributions here.
converting an existing fireplace on your property located in
F. Certain Expenses not Allowed for Federal Purposes
Arizona. When you figure your subtraction, do not include
You may subtract some expenses that you cannot deduct on
taxes, interest, or other finance charges.
your federal return when you claim certain federal tax
A qualified wood stove or a qualified wood fireplace is a
credits. These federal tax credits are:
residential wood heater that was manufactured on or after July
x
the federal work opportunity credit;
1, 1990, or sold at retail on or after July 1, 1992. The
x
the empowerment zone employment credit;
residential
wood
heater
must
also
meet
the
U.S.
x
the credit for employer-paid social security taxes on
Environmental Protection Agency’s July 1990 particulate
employee cash tips;
emissions standards.
x
the Indian employment credit.
A qualified gas fired fireplace is any device that burns
If you received any of the above federal tax credits for 2011, enter
natural or liquefied petroleum gas as its fuel through a
the portion of wages or salaries attributable to Arizona source
burner system that is permanently installed in the fireplace.
income that you paid or incurred during the taxable year that is
The conversion of an existing wood burning fireplace to
equal to the amount of those federal tax credits you received.
noncombustible gas logs that are permanently installed in
the fireplace also qualifies as a gas fired fireplace.
G. Recalculated Arizona Depreciation
C. Claim of Right Adjustment for Amounts Repaid
Enter the total amount of depreciation attributable to assets
in Prior Taxable Years
used in your Arizona business allowable pursuant to I.R.C. §
You must make an entry here if all of the following apply.
167(a) for the taxable year calculated as if you had elected
not to claim bonus depreciation for eligible properties for
1. During a year prior to 2011 you were required to repay
income held under a claim of right.
federal purposes.
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