Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 7
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37Form 140NR
Arizona Department of Revenue
Late Filing Penalty
1600 W. Monroe, Attention: Individual Income Audit
If you file late, we will charge you a late filing penalty. This
Phoenix, AZ 85007-2650
penalty is 4½% of the tax required to be shown on the return for
each month or fraction of a month the return is late. This penalty
Do You Need to Make Estimated Payments
cannot exceed 25% of the tax found to be remaining due.
in 2012?
Late Payment Penalty
You must make Arizona estimated income tax payments
during 2012 if:
If you pay your tax late, we will charge you a late payment
penalty. This penalty is ½ of 1% (.005) of the amount
Your filing status
AND
AND
shown as tax for each month or fraction of a month for
is:
Your
Arizona
Your
Arizona
which the failure continues. We charge this penalty from the
gross income for
gross income for
original due date of the return until the date you pay the tax.
2011 was greater
2012 exceeds:
This penalty cannot exceed a total of 10%.
than:
Extension Underpayment Penalty
Married
Filing
$150,000
$150,000
Joint
If you file your return under an extension, you must pay 90%
of the tax shown on your return by the return's original due
Single
$75,000
$75,000
date. If you do not pay this amount, we will charge you a
Head
of
$75,000
$75,000
penalty. This penalty is ½ of 1% (.005) of the tax not paid for
Household
each 30 day period or fraction of a 30 day period. We charge
Married Filing
$75,000
$75,000
this penalty from the original due date of the return until the
Separately
date you pay the tax. This penalty cannot exceed 25% of the
unpaid tax. If we charge you the extension underpayment
If you met the income threshold for 2011, you must make
penalty, we will not charge you the late payment penalty
estimated payments during 2012 unless you are sure you
under Arizona Revised Statutes section 42-1125.D.
will not meet the threshold for 2012.
NOTE: If you are subject to two or more of the above
As a nonresident, your Arizona gross income is that part of
penalties, the total cannot exceed 25%.
your federal adjusted gross income derived from Arizona
sources. Your Arizona gross income is on line 15 of the
Interest
2011 Arizona Form 140NR.
We charge interest on any tax not paid by the due date. We
will charge you interest even if you have an extension. If
See the worksheet for Form 140ES to figure how much your
you have an extension, we will charge you interest from the
payments should be.
original due date until the date you pay the tax. The Arizona
What if You Make Your Estimated Payments
interest rate is the same as the federal rate.
Late?
When Should You Amend a Return?
We will charge you a penalty if you fail to make any
If you need to make changes to your return once you have
required payments. We will charge you a penalty if you
filed, you should file Form 140X, Individual Amended
make any of your required payments late.
Return.
You should file your amended return after your
For details, see Arizona Form 221.
original return has processed. Do not file a new return for
the year you are correcting. Generally, you have four years
Can You Make Estimated Payments Even if
to amend a return to claim a refund.
You do Not Have to?
If you amend your federal return for any year, you must also file
If you do not have to make Arizona estimated income tax
an Arizona Form 140X for that year. You must file the Form
payments, you may still choose to make them.
140X within 90 days of the final determination of the IRS.
For details, see Arizona Form 140ES.
If the IRS makes a change to your federal taxable income for
any year, you must report that change to Arizona. You may
Line-by-Line Instructions
use one of the following two options to report this change.
Tips for Preparing Your Return:
Option 1
x
Make sure that you write your SSN on your return.
You may file a Form 140X for that year. If you choose this
option, you must amend your Arizona return within 90 days
x
Complete your return using black ink.
of the final determination of the IRS. Attach a complete
x
You must round dollar amounts to the nearest whole
copy of the federal notice to your Form 140X.
dollar. If 50 cents or more, round up to the next dollar.
Option 2
If less than 50 cents, round down. Do not enter cents.
You may file a copy of the final federal notice with the
x
When asked to provide your own schedule, attach a separate
department within 90 days of the final determination of the
sheet with your name and SSN at the top. Attach your own
IRS. If you choose this option, you must include a statement
schedules to your return. Attach these schedules behind
in which you must:
page 2 of your return and behind your Schedules A if
1. Request that the department recompute your tax; and
itemizing.
2. Indicate if you agree or disagree with the federal notice.
x
You must complete your federal return before you can
start your Arizona return.
If you do not agree with the federal notice, you must also
include any documents that show why you do not agree.
x
Make sure you include your home telephone number. If
your daytime number is not the same as your home
If you choose option 2, mail the federal notice and any other
number, make sure you include a daytime number.
documents to:
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