Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 27
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37Form 140NR
$2,100 (prior to prorating). If you and your spouse do not
Line 20 - Personal Exemptions
complete Form 202, you may (prior to prorating) take an
Your personal exemption depends on your filing status. See
exemption of only $2,100 (one-half of the total $4,200).
Personal Exemption Chart. Then complete the Personal
A married couple who claims at least one dependent may
Exemption Worksheet.
take one personal exemption of $6,300 (prior to prorating).
Personal Exemption Chart
If the husband and wife file separate returns, either spouse
may (prior to prorating) take the entire $6,300 exemption, or
If you checked filing status:
Personal Exemption
the spouses may divide the $6,300 between them. You and
before proration:
your spouse must complete Form 202 if either you or your
x
Single (Box 7)
$2,100
spouse claim a personal exemption of more than $3,150
x
Married filing joint return
$4,200
(prior to prorating). If you and your spouse do not complete
(Box 4) and claiming no
Form 202, you may (prior to prorating) take an exemption of
dependents (Box 10)
only $3,150 (one-half of the total $6,300).
x
Married filing joint return
$6,300
If you are a married person who qualifies to file as a head of
(Box 4) and claiming at least
household, you may take the entire $6,300 (prior to
prorating) personal exemption or you may divide the
one
dependent
(Box
10
exemption with your spouse. You and your spouse must
excluding persons listed on
complete Form 202 if either you or your spouse claim a
Page 2, line A3a)
personal exemption of more than $3,150 (prior to prorating).
x
Head of household and you
$4,200
If you and your spouse do not complete Form 202 you may
are not married (Box 5)
(prior to prorating) take an exemption of only $3,150 (one-
half of the total $6,300).
x
Head of household and you
$3,150 Or Complete
The spouse who claims more than one-half of the total
are a married person who
Form 202 Personal
personal exemption (prior to prorating) must attach the
qualifies to file as head of
Exemption Allocation
original Form 202 to his or her return. The spouse who
household (Box 5)
Election.
claims less than one-half of the total personal exemption
x
Married
filing
separately
$2,100 Or Complete
(prior to prorating) must attach a copy of the completed
(Box 6) with neither spouse
Form 202 Personal
Form 202 to his or her return.
claiming
any
dependents
Exemption Allocation
Line 21 - Taxable Income
(Box 10)
Election.
Subtract lines 19 and 20 from line 18 and enter the result. Use
x
Married filing separately (Box
$3,150 Or Complete
6) with one spouse claiming at
Form 202 Personal
this amount to calculate your tax using Tax Table X or Y.
least one dependent (Box 10
Exemption Allocation
Line 22 - Tax Amount
excluding persons listed on
Election.
Enter the tax from Tax Table X or Y.
Page 2, line A3a)
Line 23 - Tax from Recapture of Credits
NOTE For Active Duty Military Personnel Only: If you
from Arizona Form 301
were on active duty in Arizona during 2011, but were a
Enter the amount of tax due from recapture of credits from
resident of another state, do not prorate your personal
Form 301, Part II, line 34.
exemption. You are allowed a 100% deduction for the
Line 24 - Subtotal of Tax
personal exemption (to include spouse).
Add lines 22 and 23.
Personal Exemption Worksheet
Lines 25 and 26 - Clean Elections Fund
1. Amount from personal exemption
Tax Reduction
chart. If you were an active duty
military member during 2011,
You may designate $5 of your tax go to the Clean
skip lines 2 and 3 and enter this
Elections Fund and may also reduce your tax by up to $5.
amount on Form 140NR, page 1,
If you are married filing a joint return, both you and your
line 20.
All other taxpayers
spouse may make this designation and also reduce your
$
complete lines 2 and 3.
tax by up to $10.
2. Enter your Arizona percentage
Single Taxpayers, Heads of Household, and Married
from Form 140NR, page 2, line
Taxpayers Filing a Joint Return With Only One Spouse
B17.
%
Making a Designation
3. Multiply line 1 by the percent on
To make this designation, Check box
1 marked yourself.
25
line 2. Enter the result here and
If you checked box
1 and the amount on Form 140NR, page
$
25
on Form 140NR, page 1, line 20.
1, line 24 is $10 or more, enter $5 on line 26. If the amount on
line 24 is less than $10, complete the following worksheet.
A married couple who does not claim any dependents may
take one personal exemption of $4,200 (prior to prorating).
Married Taxpayers Filing a Joint Return With Both
If the husband and wife file separate returns, either spouse
Spouses Making a Designation
may (prior to prorating) take the entire $4,200 exemption, or
If both spouses want to make this designation, one spouse should
the spouses may divide the $4,200 (prior to prorating) between
check box
1, and the other spouse should check box
2.
25
25
them. You and your spouse must complete Form 202 if either
If you checked both box
1 and box
2 and the amount on
25
25
you or your spouse claim a personal exemption of more than
Form 140NR, page 1, line 24 is $20 or more, enter $10 on
13
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