Instructions For Arizona Form 140et - Credit For Increased Excise Taxes

Form 140ET

Line 7 - Single

If you are filing a joint claim, enter your SSNs in the same

order as your names. If your name appears first on Form

File a single claim if you were single on December 31, 2011.

140ET, make sure your SSN is the first number listed.

You are single if any of the following apply to you.

ID Numbers for Paid Preparers



You have never been married.

If you pay someone else to prepare your return, that person



You are legally separated under a decree of divorce or

must also include an ID number where asked. A paid

of separate maintenance.

preparer may use any of the following.



You were widowed before January 1, 2011, and you did



his or her SSN

not remarry in 2011, and you do not qualify to file as a



his or her PTIN

qualifying widow or widower with dependent children



the EIN for the business

for federal income tax purposes.

A paid preparer who fails to include the proper numbers

Line 8 -

may also be subject to a penalty.

Read the information under the heading “Who Can Use Form

Line 1 -

140ET?” and answer the question on line 8.

Type or print your name in black ink. Include your first

Line 9 - Dependents

name, middle initial, and last name. Enter your SSN in the

You may claim this credit for dependents that are residents of

space provided. If a joint claim, also enter your spouse’s

Arizona. You cannot claim this credit for a dependent that is

name and SSN.

an Arizona nonresident. List only those people that qualify as

Line 2 -

your dependent for federal income tax purposes. Except do not

Print or type your current address. Include your house or

list any dependent that is not an Arizona resident.

building number and street or rural route. Include your

On lines

A1 through

A3, enter each dependent's name and

apartment number if you live in an apartment. Include your

SSN.

mobile home lot number if you live in a mobile home.

For federal income tax purposes, a dependent is either a

Line 3 -

qualifying child or a qualifying relative. A qualifying child

Print or type the name of your city, town, or post office.

or relative must be a U.S. citizen or resident alien, or a resident

Also include your state and zip code.

of Canada or Mexico. There is an exception for certain adopted

children.

Filing Status Lines 4 through 7 -

To claim a qualifying child as a dependent for federal

Use this section to determine your filing status. Check the

purposes, you must meet the following 5 tests:

correct box (4 through 7) on the front of Form 140ET.

Line 4 - Married Filing a Joint Claim

1. Relationship test. The child must be your son,

daughter, stepchild, foster child, brother, sister, half

You may file a joint claim if you were married as of

brother, half sister, stepbrother, stepsister, or a

December 31, 2011. You may also file a joint claim if your

descendant of any of them.

spouse died in 2011 and you did not remarry in 2011.

2. Age test. The child must be under age 19 at the end of

Line 5 - Head of Household

the year and younger than you, or under age 24 at the

You may use the head of household status, only if one of the

end of 2011 if a full-time student (and younger than

following applies.

you), or any age if permanently and totally disabled.



You qualify to file as head of household for federal

3. Domicile test. The child must live with you for more

income tax purposes.

than half of the year. Temporary absences for special



You qualify to file as a qualifying widow or widower

circumstances, such as for school, vacation, medical

for federal income tax purposes.

care, military service, or detention in a juvenile facility

For federal income tax purposes, you may be able to file as head

count as time lived at home.

of household if you meet all of the following requirements.

4. Support test. The child must not have provided over

1. You are unmarried or considered unmarried on the last

half of his or her own support during the year.

day of the year.

5. Joint Return Test. If the child is married, the child is

2. You paid more than half the cost of keeping up a home

not filing a joint federal return for the year, unless that

for the year.

joint return is filed only as a claim for refund.

3. A qualifying person must live with you in the home for

more than half the year (except for temporary absences,

To claim a qualifying relative as a dependent for federal

such as school).

purposes, you must meet the following 4 tests:

To find out more about being a head of household or a

1. Relationship Test. The person must be either your

qualifying widow or widower, see federal publication 501.

relative or have lived in your home as a family member

Line 6 - Married Filing Separately

all year. The person cannot be a qualifying child.

You may use this filing status if married as of December 31,

2. Joint Return Test. If the person is married, he or she

cannot file a joint federal return. But the person can file

2011, and you elect to file a separate claim.

a joint federal return if the return is filed only as a claim

If you are filing a separate claim, check the box on line 6

for refund.

and enter your spouse's name and SSN on the second box 1.

Instructions For Arizona Form 140et - Credit For Increased Excise Taxes - 2011 Page 2

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