Arizona Form 140ptc Instruction - Property Tax Refund (Credit) Claim

Arizona Form

2011 Property Tax Refund (Credit) Claim

140PTC

To apply for an extension, file Arizona Form 204. You

NOTICE: If you are age 70 or over and meet certain tests,

you may be able to defer the payment of your property taxes

must file Form 204 by April 17. See Form 204 for details. If

on your home. You should contact your county assessor for

you are filing Form 140PTC under an extension, make sure

details. If you defer your property taxes, you cannot claim

that you check box 82F on page 1 of the return.

the property tax credit for those taxes.

We cannot allow your credit if the U.S. Post Office does not

postmark your request by April 17, 2012. You may also use

Purpose of Form

certain private delivery services designated by the IRS to

meet the “timely mailing as timely filed” rule.

Use Form 140PTC to file an original claim for the property

tax credit. If you are claiming the property tax credit, you

How to File Form 140PTC

may also use Form 140PTC to claim a credit for increased

If you must file an Arizona tax return (Form 140 or Form

excise taxes.

140A), attach the completed Form 140PTC to your return.

Also use Form 140PTC to amend a 2011 Form 140PTC. If

amending, check box 95 on the top of the form.

If you do not have to file an Arizona income tax return,

complete only the Form 140PTC. Mail Form 140PTC to:

Who Can Use Form 140PTC?

Arizona Department of Revenue

File Form 140PTC only if you meet the following.

P O Box 52138

1. You were a resident of Arizona for the whole year.

Phoenix AZ 85072-2138.

(From January 1, 2011 to December 31, 2011.)

What You Must Attach When You File

2. You were either 65 or older by December 31, 2011, or

if you were under age 65, you were receiving SSI Title

When you file a PTC claim, you must attach certain

16 payments during 2011. (You must meet only one of

documents to your claim. Attach all required documents

these requirements.)

after page 2 of Form 140PTC, using only one staple where

shown. If you do not attach the required documents to your

3. Your total household income was less than $3,751 if

PTC claim, the department will disallow your claim. To

you lived alone. If others lived with you, your total

find out what you must attach, look at the following list.

household income was less than $5,501.

Find the heading(s) that applies to you.

4. You paid property taxes or rent on your main home in

Title 16 Supplemental Security Income

Arizona during 2011. You may also have paid both

(SSI) Recipient

property taxes and rent for the whole year of 2011. If

you only paid rent during 2011, you must have rented

When you file your PTC claim, you must attach a

for the whole year. You also meet this requirement if

statement from the Social Security Administration.

one of the following applies.

Attach this statement to the back of your claim. This



You were a resident of a nursing home in Arizona. The

statement must show all of the following.

nursing home was subject to and paid property taxes.

1. Your name and address.

You used your social security or other personal funds to

2. Your SSN.

pay the nursing home.

3. The payments you received or are due to receive are



You were a shareholder of a cooperative corporation in

Title 16 SSI payments.

4. The period for which you received or are due to receive

Arizona. The unit that you lived in was your main home

Title 16 SSI payments.

during 2011.

5. The date the Social Security Administration issued the



You were a member of a condominium association in

statement.

Arizona. Your unit was your main home during 2011

Homeowner

If you meet all of 1 through 4 above, you may claim a

When you file your PTC claim, you must attach a copy of a

refund of Arizona property taxes. Complete Form 140PTC

statement showing your property taxes that you paid in

to figure your credit.

2011. Attach this statement to the back of your claim. This

When Should You File?

statement may be one of the following.

You have extra time to file for 2011 because April 15, 2012

1. A copy of your property tax statement from your

falls on a Sunday and April 16, 2012 is a legal holiday in

mortgage company.

Washington DC. This means that you have until April 17,

2. A copy of your paid receipt from your county treasurer.

2012 to file this claim. File your claim as soon as you can

3. Your property tax bill with copies of both the fronts

after January 1, but no later than April 17, 2012. You must

and backs of your canceled checks that were cashed

file this form by April 17, 2012. We will disallow your

in 2011.

credit if you do not file on time.

Renter

What if You Cannot File on Time?

When you file your PTC claim, you must attach a

You may ask for an extension if you know you will not be

completed Form 201. Attach this statement to the back of

able to file on time. We can grant an extension for up to six

your claim. You must get Form 201 from your landlord.

(6) months.

You must fill out lines 13 through 15 unless they already

Arizona Form 140ptc Instruction - Property Tax Refund (Credit) Claim - 2011

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