Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 23
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372011 Form 140NR Schedule A(NR) Itemized Deductions
For Nonresidents Only
Interest Paid on Mortgage Credit Certificates
Before you complete this form, you must complete a federal
Skip line 7 if you are not claiming a federal credit for
Form 1040, Schedule A.
interest paid on mortgage credit certificates.
You must attach the federal Form 1040, Schedule A, to this
If you received a federal credit for interest paid on mortgage
form.
credit certificates (from federal Form 8396), you may deduct
some of the mortgage interest you paid for 2011 that you
The itemized deductions allowed for Arizona purposes are
could not deduct for federal purposes.
those itemized deductions that are allowable under the
Internal Revenue Code. As an Arizona nonresident, you
Gambling Losses
must prorate these deductions by the percentage which your
Arizona gross income is to your federal adjusted gross
Skip lines 8 through 12 if you are not deducting gambling
income.
losses.
In some cases, the amount allowed for medical and dental
You can deduct wagering losses only to the extent of
expenses, mortgage interest, gambling losses, and charitable
wagering gains. If you take a subtraction for Arizona lottery
contributions may be different for Arizona purposes than for
winnings, you may have to adjust your deduction for
federal purposes. You must complete lines 1 through 13 if
any of the following apply.
gambling losses.
1. You are deducting medical and dental expenses.
Complete lines 8 through 12 as instructed on Schedule
2. You are claiming a federal credit (from federal Form
A(NR).
8396) for interest paid on mortgage credit certificates.
Gifts to Charity
3. You are deducting gambling losses while claiming a
subtraction for Arizona lottery winnings.
Line 13
4. You are claiming a credit for a charitable contribution
for which you are also taking a credit under Arizona
Skip line 13 if you are not taking a credit for any of your
law.
charitable contributions.
If any of the above items apply, complete lines 1 through 13
You cannot claim both a deduction and a credit for the same
as instructed below.
charitable contributions.
Enter the amount of charitable
contributions for which you are taking a credit.
Medical and Dental Expenses
For Example:
Skip lines 1 through 6 if you are not deducting medical and
If you claimed a
For contributions
You must make an
dental expenses.
credit on
made to a:
entry here if you
Line 1 -
Arizona Form:
deducted the amount
Enter the total of your medical and dental expenses after you
contributed
as
an
321
Qualifying charity
reduce these expenses by any payments received from
itemized
deduction
322
Public school
insurance or other sources. Do not reduce the amount you
on
federal
Form
323
School tuition
enter on line 1 by amounts paid from an MSA. Do not
1040, Schedule A.
organization
include insurance premiums you paid through an employer-
sponsored health insurance plan (cafeteria plan) unless your
If you claimed a private school tution credit on your 2010 return
employer included the premiums in Box 1 of your Form W-2.
for a contribution that you made during 2011 (see Arizona Form
Also do not include any other medical and dental expenses
323), you must make this adjustment on your 2011 return, even
paid by the plan unless the amount paid is included in Box 1
though you claimed the credit on your 2010 return.
of your Form(s) W-2. If self-employed, do not include any
amount paid for health insurance that you deducted in
If you are claiming a credit on your 2011 return for a contribution
computing your federal adjusted gross income. The medical
made during 2012 (see Arizona Form 323), you must make this
and dental expenses for Arizona purposes are the same as
adjustment on your 2012 return, even though you are claiming
for federal purposes.
the credit on your 2011 return.
Line 2 -
Adjusted Itemized Deductions
Enter any amount of medical and dental expenses included
Complete lines 14 through 22 as instructed on Schedule
on line 1 that were paid from your MSA.
A(NR).
Complete lines 3 through 6 as instructed on Schedule
A(NR).
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