Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 6
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37Form 140NR
department has issued a procedure on determining residency
What are the Filing Dates and Penalties?
status. This procedure is ITP 92-1. To see this procedure,
visit our web site at and click on legal
When Should You File?
research and then click on procedures.
You have extra time to file and pay for 2011 because April
Residents
15, 2012 falls on a Sunday and April 16, 2012 is a legal
holiday in Washington DC. This means that your 2011
You are a resident of Arizona if your domicile is in Arizona.
calendar year tax return is due no later than midnight, April
Domicile is the place where you have your permanent home. It
17, 2012. File your return as soon as you can after January
is where you intend to return if you are living or working
1, but no later than April 17, 2012.
temporarily in another state or country. If you leave Arizona
for a temporary period, you are still an Arizona resident while
If you are a fiscal year filer, your return is due on the 15th day
gone. A resident is subject to tax on all income no matter where
of the fourth month following the close of your fiscal year.
the resident earns the income.
What if You Cannot File on Time?
If you are a full year resident, you must file Form 140, Form
You may request an extension if you know you will not be
140A, or Form 140EZ.
able to file on time.
Part-Year Residents
NOTE: An extension does not extend the time to pay your
If you are a part-year resident, you must file Form 140PY,
income tax. For details, see the instructions for Arizona
Part-Year Resident Personal Income Tax Return.
Form 204.
You are a part-year resident if you did either of the
To get a filing extension, you can either:
following during 2011.
1.
Apply for a state extension (Form 204). To apply for a
x
You moved into Arizona with the intent of becoming a
state extension, file Arizona Form 204 by April 17. See
resident.
Form 204 for details. You do not have to attach a copy of
x
You moved out of Arizona with the intent of giving up
the extension to your return when you file, but make sure
your Arizona residency.
that you check box 82F on page 1 of the return. If you
must make a payment, use Arizona Form 204, or visit
Nonresidents
to make an electronic payment.
If you are a nonresident, you must file Form 140NR,
2.
You may use your federal extension (federal Form
Nonresident Personal Income Tax Return.
4868). File your Arizona return by the same due date.
What if a Taxpayer Died?
You do not have to attach a copy of your federal
If a taxpayer died before filing a return for 2011, the
extension to your return, but make sure that you check
taxpayer's spouse or personal representative may have to file
box 82F on page 1 of the return.
and sign a return for that taxpayer.
A personal
When Should You File if You are a
representative can be an executor, administrator, or anyone
Nonresident Alien?
who is in charge of the deceased taxpayer’s property.
If the deceased taxpayer did not have to file a return but had
The due date for your Arizona return is not the same as the
tax withheld, a return must be filed to get a refund.
due date for your federal return. Your Arizona return is due
by April 17 even though your federal return is due on June
The person who files the return should use the form the
15. If you want to file your Arizona return after April 17,
taxpayer would have used. If the department mailed the
you must ask for a filing extension. You must file this
taxpayer a booklet, do not use the label. The person who
request by April 17. Arizona will allow up to a 6-month
files the return should print the word "deceased" after the
extension. This will allow you to file your return by
decedent's name in the address section of the form. Also
October 15, 2012. See Form 204 for extension filing
enter the date of death after the decedent's name.
details.
If your spouse died in 2011 and you did not remarry in
If you have a federal 6-month extension, you can file
2011, or if your spouse died in 2012 before filing a return
your Arizona return under that extension. If you file
for 2011, you may file a joint return. If your spouse died in
using your federal extension, Arizona will also allow
2011, the joint return should show your spouse's 2011
you an extra 6 months. Because we will allow only 6
income before death, and your income for all of 2011. If
months, the due date for your Arizona return is not the
your spouse died in 2012, before filing the 2011 return, the
same as the due date for your federal return. In this
joint return should show all of your income and all of your
case, your Arizona return will be due by October 15
spouse's income for 2011. Print "Filing as surviving spouse"
even though your federal return will not be due until
in the area where you sign the return. If someone else is the
December 15. If you file your 2011 Arizona calendar year
personal representative, he or she must also sign the return.
return after October 15, 2012, your return will be late.
Are any Other Returns Required?
If you are a fiscal year filer, your return is due on the 15th
You may also have to file a fiduciary income tax return (Form
day of the fourth month following the close of your fiscal
141AZ). For details about filing a fiduciary income tax return,
year.
call the department at (602) 255-3381.
What if You File or Pay Late?
Claiming a Refund for a Deceased Taxpayer
If you file or pay late, we will charge you interest and
If you are claiming a refund for a deceased taxpayer, you
penalties on the amount you owe. If the U.S. Post Office
must complete Form 131, Claim for Refund on Behalf of
postmarks your 2011 calendar year return by April 17, 2012,
Deceased Taxpayer. Attach this form to the front of the
your return will not be late. You may also use certain private
return.
delivery services designated by the IRS to meet the “timely
mailing as timely filed” rule.
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