Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 32
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37Form 140NR
An individual who fails to make the required estimated
Line 51 - Special Olympics Fund
payments is subject to penalty on any estimated tax payment
You may give some or all of your refund to the Special Olympics
that is late or underpaid.
Fund. You may also give more than your entire refund.
Complete and attach Form 221, Underpayment of Estimated
Gifts go to the Special Olympics Fund. This fund helps
Tax by Individuals, to determine if any penalty is due. Enter
provide programs of the Arizona Special Olympics.
the total penalty from Form 221.
Line 52 - Veterans’ Donations Fund
MSA Withdrawal Penalty
You may give some or all of your refund to the Veterans’
You must pay a withdrawal penalty if you made an MSA
Donations Fund. You may also give more than your entire
withdrawal during 2011 and all of the following apply.
refund.
1. You have an MSA that qualifies as an MSA under
Gifts go to the Veterans’ Donations Fund, which may be
Arizona law.
used for veterans in Arizona.
2. You used the amount withdrawn for purposes other than
Line 53 - Political Gift
to pay for qualified medical expenses.
Gifts go to one of the following political parties:
3. You made the withdrawal on a day other than the last
business day of the year.
x
Democratic
4. The withdrawal is not subject to the federal withdrawal
x
Green
penalty.
x
Libertarian
The penalty is equal to 10% of the withdrawal.
The
x
Republican
withdrawal penalty is not subject to abatement. You must
You may give some or all of your refund to a political party.
remit this penalty with your income tax return filed for the
You may also give more than your entire refund.
year in which you made the withdrawal.
Line 54 - Political Party
Multiply the amount of your withdrawal subject to penalty
Check the box for the political party to which you wish to
by 10%. Enter the result.
give. Select only one party. If you do not select a political
The following withdrawals are not subject to the penalty.
party, the department will return the amount on line 53.
1. Any withdrawal subject to the federal withdrawal
penalty.
Line 55 - Estimated Payment Penalty and
MSA Withdrawal Penalty
2. Withdrawals made from your MSA on the last business
day of the tax year.
Estimated Payment Penalty
3. Any withdrawal made by an account holder who is at
NOTE:
Do not complete Form 221, Underpayment of
least age 59 1/2 when he or she makes the withdrawal.
Estimated Tax by Individuals, if the amount on Form 140NR,
NOTE: The following are not withdrawals. Do not enter a
page 1, line 34, is more than the amount on Form 140NR,
page 1, line 31. If the amount on Form 140NR, page 1, line
penalty for any of the following:
x
34, is more than the amount on Form 140NR, page 1, line 31,
Amounts from the MSA used to pay qualified medical
skip line 55, unless you must report an MSA penalty.
expenses
x
You must have made Arizona estimated income tax
A qualified return of excess contributions
payments during 2011 if:
x
A qualified rollover
Your filing status
AND
AND
x
The fair market value of an MSA received by a
is:
Your
Arizona
Your
Arizona
surviving spouse who was the deceased account
gross income for
gross income for
holder's named beneficiary
2010 was greater
2011 exceeded:
For more information about the above items, see the
than:
department's MSA brochure, Pub 542.
Married
Filing
$150,000
$150,000
Line 56 -
Joint
Box 1 - Check box 1 if any of the following applies to you.
Single
$75,000
$75,000
1. You checked the box on line 1 of Form 221.
Head of
$75,000
$75,000
Household
2. You completed the annualized income worksheet on
Form 221.
Married
Filing
$75,000
$75,000
Separately
3. You elected to be treated as a nonresident alien on your
federal income tax return. You made three estimated
If you report as a farmer or fisherman for federal purposes,
payment installments. Your first installment equaled
you were not required to make estimated payments during
50% of the total of all of your required installments.
2011 if the following apply.
Box 2 - If you are an individual who for federal purposes
1. You are a calendar year filer. You file your Arizona
reports as a farmer or fisherman, check box 2.
return by March 1, 2012. You pay in full the amount
Box 3 - If you completed and attached Form 221, check box 3.
stated on your return as owed.
Box 4 - If you included an MSA penalty on line 55, check box 4.
2. You are a fiscal year filer. You file your Arizona return
by the first day of the third month after the end of your
Figuring Your Refund or Tax Due
fiscal year. You pay in full the amount stated on your
return as owed.
Line 58 - Refund
If the above applies, check box 2 on line 56 and do not
Subtract line 57 from line 42. Enter your refund on line 58
complete Form 221.
and skip line 59.
18
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