Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 16
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37Form 140NR
allowed to be deducted in computing your federal adjusted
Figuring Your Arizona Tax
gross income for 2011 under I.R.C. § 108(i).
Line 19 - Itemized or Standard Deductions
M. Other Adjustments
You must decide whether to take the standard deduction or
Other special adjustments may be necessary. Call one of
to itemize your deductions. Your Arizona income tax will be
the numbers listed on the back cover if any of the
less if you take the larger of your standard deduction or your
following apply.
itemized deduction.
x
You are a previously certified defense contractor that
When you e-File, the software completes
elected to amortize under Arizona Revised Statutes section
43-1024.
the math for you.
x
You sold or disposed of property that was held for the
Your Standard Deduction
production of income subject to Arizona tax and your basis
was computed under the Arizona Income Tax Act of 1954.
Tax Tip: You must prorate the standard deduction.
x
You deferred exploration expenses determined under
Nonresident individuals, who claim the standard deduction,
Internal Revenue Code section 617 in a taxable year
must prorate the deduction by the percentage which the
ending before January 1, 1990, and you have not
taxpayer’s Arizona gross income is of the taxpayer’s federal
previously taken a subtraction for those expenses.
adjusted gross income.
This will in effect prorate the
standard deduction between income taxable to Arizona and
Line D32 - Total Subtractions
income not taxable to Arizona and allow only that portion of
Add lines D26 through D31. Enter the total here and on the
the deduction allocable to income taxable to Arizona.
front of your return on line 17.
If you take the standard deduction, check box
S.
19
Line E33 - Last Name(s) Used in Prior Years
Standard Deduction Chart
Use line E33 if the last name that you are using on this
If your filing status is:
Your standard
return is not the same as the last name you used on
deduction prior to
Arizona returns filed for the last 4 years. On line E33,
prorating is:
enter any other last name(s) that you used when filing
x
Single
$4,703
your Arizona return during the last 4 years.
x
Married filing separately
$4,703
Totaling Your Income
x
Married filing jointly
$9,406
x
Head of household
Line 14 - Federal Adjusted Gross Income
$9,406
You must complete your federal return before completing
your Arizona return. You must complete a 2011 federal
Standard Deduction Worksheet
return to determine your federal adjusted gross income even
1. Amount from standard deduction
if not filing a federal return.
chart. Enter the amount shown
for your filing status.
Arizona uses federal adjusted gross income as a starting
$
point to determine Arizona taxable income. Enter your
2. Enter your Arizona percentage from
federal adjusted gross income from page 2, line B15.
Form 140NR, page 2, line B17.
%
Line 15 - Arizona Income
3. Multiply line 1 by the percent on
Enter your Arizona income from page 2, line B16, of your return.
line 2. Enter the result here and
$
Line 16 - Additions to Income
on Form 140NR, page 1, line 19.
Enter the amount from page 2, line C21, of your return.
Also check box
S if you are
19
taking the standard deduction.
Line 17 - Subtractions From Income
Enter the amount from page 2, line D32, of your return.
Your Itemized Deduction
Line 18 - Arizona Adjusted Gross Income
You may itemize deductions on your Arizona return even if
Add lines 15 and 16, then subtract line 17 from the sum.
you do not itemize deductions on your federal return. The
You may also complete the following worksheet to figure
your Arizona adjusted gross income.
itemized deductions allowed for Arizona purposes are those
itemized deductions that are allowable under the Internal
Arizona Adjusted Gross Income Worksheet
Revenue Code. As an Arizona nonresident, you must prorate
1. Enter
the
amount
from Form
these deductions by the percentage which your Arizona
00
140NR, page 1, line 15.
gross income is of your federal adjusted gross income.
2. Enter
the
amount
from Form
To determine your Arizona itemized deductions, complete a
00
140NR, page1, line 16
federal Form 1040, Schedule A. Then complete the Arizona
00
3. Add line 1 to line 2. Enter the total.
Form 140NR, Schedule A(NR). If you itemize deductions,
4. Enter
the
amount
from Form
check box
I.
19
00
140NR, page 1, line 17.
NOTE: If you itemize, you must attach a copy of your
5. Subtract the amount on line 4 from
federal Schedule A and your Arizona Schedule A(NR) to
the amount on line 3. Enter the total
your Arizona return.
here and also on Form 140NR, page
1, line 18.
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