Arizona Form 140a Instruction - Resident Personal Income Tax Return

Arizona Form

2011 Resident Personal Income Tax Return

140A

Leave the Paper Behind - e-File!

To see if you have to file, figure your gross income the



same as you would figure your gross income for federal

Quick Refunds

income tax purposes. Then, you should exclude income



Accurate

Arizona law does not tax.



Proof of Acceptance

Income Arizona law does not tax includes:



Free **



Interest from U.S. Government obligations

No more paper, math errors, or mailing delays when you



Social security retirement benefits received under

e-File!

Title II of the Social Security Act

Refunds in as little as 7 to 10 days with direct deposit option.



Benefits received under the Railroad Retirement Act

e-File today, pay by April 17, 2012, to avoid penalties and



Active duty military pay

interest.



Pay received for active service as a reservist or a

e-File through an Authorized IRS/DOR e-file provider or

National Guard member

by using your Personal Computer and the Internet. Visit

You can find your Arizona adjusted gross income on

our web site at for a listing of approved e-

line 18 of Arizona Form 140A.

file providers and on-line filing sources.

** For free e-file requirements, check out our web site at

NOTE: Even if you do not have to file, you must still file a

return to get a refund of any Arizona income tax withheld.

Who Can Use Form 140A?

Do You Have to File if You are an American

You can use Form 140A to file for 2011 if all of the following

Indian?

apply to you.



You (and your spouse if married filing a joint return)

You must file if you meet the Arizona filing requirements

are full year residents of Arizona.

unless all the following apply to you.



Your Arizona taxable income is less than $50,000,

You are an enrolled member of an Indian tribe.

regardless of your filing status.



You live on the reservation established for that tribe.



You are not making any adjustments to income.



You earned all of your income on that reservation.



You do not itemize deductions.

Enrolled members of American Indian tribes that must file a return



The only tax credits you can claim are:

may subtract wages earned while living and working on their

tribe's reservation. If you are eligible to subtract these wages,

the family income tax credit,

you must file Form 140. In this case, do not file Form 140A.

the property tax credit,

The department has issued a ruling on the Arizona tax

the credit for increased excise taxes,

treatment of American Indians. This ruling is ITR 96-4. To

the Clean Elections Fund tax credit.

see this ruling, visit our web site at and



click on legal research and then click on rulings.

You are not claiming estimated tax payments.

Do You Have to File if You are the Spouse

NOTE: DO not use Form 140A if you are an active duty

of an American Indian and You are Not an

military member. You may subtract all of your active duty

military pay included in your federal adjusted gross income,

Enrolled Indian?

but you cannot do this on Form 140A. To take this subtraction,

You must file if you meet the Arizona filing requirements. The

you must file your 2011 return using Form 140. For more

department has issued a ruling on the tax treatment of

information, see Form 140 instructions.

spouses of American Indians. This ruling is ITR 96-4. To

see this ruling, visit our web site at and

Do You Have to File?

click on legal research and then click on rulings.

Arizona Filing Requirements

Do You Have to File if You are in the

These rules apply to all Arizona taxpayers.

Military?

You must file if

and your

or your gross

you are:

Arizona adjusted

income is at

You must file if you meet the Arizona filing requirements

gross income is

least:

unless all the following apply to you.

at least:



You are an active duty member of the United States



Single

$ 5,500

$15,000

armed forces.



Your only income for the taxable year is pay received



Married

$11,000

$15,000

for active duty military service.

filing jointly



There was no Arizona tax withheld from your active



Married

$ 5,500

$15,000

duty military pay.

filing

If Arizona tax was withheld from your active duty military

separately

pay, you must file an Arizona income tax return to claim any



Head of

$ 5,500

$15,000

refund you may be due from that withholding.

household

You must also file an Arizona income tax return if you have

If you are an Arizona resident, you must report income

any other income besides pay received for active duty

from all sources. This includes out-of-state income.

military service.

Arizona Form 140a Instruction - Resident Personal Income Tax Return - 2011

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