Instructions For Arizona Form 141az - 2013 (Page 6 of 15) in pdf

Arizona Form 141AZ

Do not subtract any amount received from a qualified

You may subtract up to $500 for converting an existing

pension plan that invests in U.S. Government obligations.

fireplace on property located in Arizona to a qualified wood

Do not subtract any amount received from an IRA that

stove, qualified wood fireplace, or gas fired fireplace.

invests in U.S. Government obligations. These amounts are

C. Claim of Right Adjustment for Amounts Repaid

not interest income. For more information, see Income Tax

in Prior Taxable Years

Rulings ITR 96-2 and ITR 96-3.

You must make an entry here if all of the following apply:

Line B7 - Refunds From Other States

1. During a year prior to 2013, the estate or trust was

Enter any state income tax refunds received from states other than

required to repay amounts held under a claim of right.

Arizona. Enter an amount only to the extent it is included on

2. The estate or trust computed its tax for that prior year

page 1, line 7 of Arizona Form 141AZ.

under Arizona's claim of right provisions.

3. A net operating loss or capital loss was established due

Line B8 - Other Subtractions From Federal Taxable

to the repayment made in the prior year.

Income

4. The estate or trust is entitled to take that net operating

Enter any other subtractions, including those shown below,

loss or capital loss carryover into account when

to federal taxable income. Attach your own schedule.

computing its 2013 Arizona taxable income.

A. Exclusion for U.S. Government, Arizona State, or

5. The amount of the loss carryover allowed to be taken

Local Government Pensions

into account for Arizona purposes is more than the

If the estate or trust received pension income from any of the

amount included in your federal income.

sources listed below, subtract the amount received or $2,500,

Enter the amount by which the loss carryover allowed for

whichever is less. Only include amounts which the estate or

the taxable year under Arizona law is more than the amount

trust reported as income on the federal return.

included in your federal income.

Public pensions from the following sources qualify

D. Certain Expenses Not Allowed For Federal Purposes

for this subtraction:



The estate or trust may subtract some expenses that it cannot

The United States Government Service Retirement and

deduct on its federal return when the estate or trust claims

Disability Fund



certain federal tax credits. These federal tax credits are

The United States Foreign Service Retirement and



The federal work opportunity credit

Disability System



Retired or retainer pay of the uniformed services of the

The empowerment zone employment credit



United States

The credit for employer-paid social security taxes on



Any other retirement system or plan established by

employee cash tips



federal law

The Indian employment credit

If the estate or trust claimed any of these federal tax credits

NOTE: This applies only to those retirement plans

for 2013, enter the portion of wages or salaries it paid or

authorized and enacted into the U.S. Code. This does not

incurred during the taxable year equal to the amount of those

apply to a retirement plan that is only regulated by federal

law (i.e., plans that must meet certain federal criteria to be

federal tax credits it received.

qualified plans).

A nonresident estate or trust should enter the amount of



wages or salaries that it paid or incurred during the taxable

The Arizona State Retirement System



year that is related to the income sourced to Arizona. The

The Arizona State Retirement Plan



subtraction is equal to the amount of the federal credits it

The Corrections Officer Retirement Plan

received.



The Public Safety Personnel Retirement Plan

E. Employer Contributions Made to Employee



The Elected Officials' Retirement Plan

Medical Savings Accounts



A retirement plan established for employees of a county,

If the estate or trust is an employer, it may subtract the

city, or town in Arizona

amount contributed to its employees' medical savings



An optional retirement program established by the

accounts that are established under Arizona law.

Arizona Board of Regents under Arizona Revised Statutes

The amount the estate or trust can subtract is equal to the



An optional retirement program established by an

amount that was not deductible on its federal return. The

Arizona community college district

amount it can subtract is equal the amount that is included in

its Arizona gross income

NOTE: Public retirement pensions from states other than

Agricultural

Crops

Given

Charitable

Arizona do not qualify for this subtraction.

Organizations

This subtraction does not apply to nonresident estates or trusts.

Arizona allows a subtraction for qualified crop gifts made during

B. Qualified Wood Stove, Wood Fireplace, or Gas

2013 to one or more charitable organizations. To take this

Fired Fireplace

subtraction, all of the following must apply.

Arizona allows a subtraction for converting an existing fireplace



The estate or trust must be engaged in the business of

to one of the following.

farming or processing agricultural crops.



a qualified wood stove

The crop must be grown in Arizona.



a qualified wood fireplace, or

The gift must be made to a charitable organization



located in Arizona.

a gas fired fireplace and non-optional equipment



directly related to its operation

The charitable organization must be exempt from

Arizona income tax.

Instructions For Arizona Form 141az - 2013 Page 6

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