Arizona Form 140a Instruction - Resident Personal Income Tax Return

Form 140A

If you are sending a payment with this return, use the white

In some cases, the limitation period is longer than four years. The

address label attached to the envelope. If the envelope or

period is six years from when you file a return if you underreport

label is missing, send the return to: Arizona Department of

the income shown on that return by more than 25%. The

Revenue, PO Box 52016, Phoenix AZ 85072-2016.

department can bring an action at any time if a return is false or

fraudulent, or you do not file a return. To find out more about

Make sure you put enough postage on the

what records you should keep, get federal Publication 552.

envelope.

Where’s My Refund?

The U.S. Post Office must postmark your return or extension

request by midnight April 17. A postage meter postmark

If you e-filed, you can expect your refund within 2 weeks of

will not qualify as a timely postmark. Only a postmark from

the date you filed. If you filed a paper return, you can expect

the U.S. Post Office will qualify. You may also use certain

your refund within 12 weeks of the date you filed. You can

private delivery services designated by the IRS to meet the

check on your refund by visiting and clicking

on “Where’s my refund?” If you have not received your

“timely mailing as timely filed” rule.

refund within the noted time frames, you may call one of the

How Long to Keep Your Return

numbers listed on the back cover. Before you call, be sure to

have a copy of your 2011 tax return on hand. You will need to

You must keep your records as long as they may be needed

know your SSN, your filing status and your 5-digit zip code.

for the administration of any provision of Arizona tax law.

Generally, this means you must keep records that support

Calling the Department

items shown on your return until the period of limitations for

Your tax information on file with the department is

that return runs out.

confidential. If you want the department to discuss your tax

The period of limitations is the period of time in which you can

matters with someone other than yourself, you must authorize

amend your return to claim a credit or refund or the department

the department to release confidential information to that person.

You may use Form 285 to authorize the department to release

can assess additional tax. A period of limitations is the limited

confidential information to your appointee. See Form 285 for

time after which no legal action can be brought. Usually, this is

details.

four years from the date the return was due or filed.

HOW MUCH INCOME CAN YOU HAVE AND PAY NO TAXES?

You still have to file a return, but you pay no taxes if your income is less than the levels shown in the chart below. For purposes

of this chart, “income” means Arizona adjusted gross income plus the dependent exemption claimed (Form 140, page 1, line 15

plus the amount on Form 140, page 2, line C15; or Form 140A, page 1, line 18, plus the amount on Form 140A, page 1, line 15, or

Form 140EZ, page 1, line 6). To rely on this chart, you must claim the family income tax credit if you are qualified.

FILING STATUS

UNMARRIED

NUMBER OF

MARRIED FILING

HEAD OF

MARRIED FILING

DEPENDENTS

SINGLE

SEPARATE

HOUSEHOLD

JOINT

$ 8,352

N/A

$ 16,705

(A)

10,000

10,172

19,005

20,000

11,422

12,472

20,135

23,600

13,722

14,772

23,800

27,300

16,022

17,072

25,200

(C)

31,000

18,322

19,372

(B)

26,575

31,000

EXAMPLES

(A) single, $10,000

(B) unmarried head of

income*, one

household, $26,575

income*, four dependents

dependent

income*, five

dependents

Income*

$ 10,000

$ 26,575

$ 31,000

less: Dependent exemption

-2,300

-11,500

-9,200

Standard deduction

-4,703

-9,406

Personal exemption

-2,100

-4,200

-6,300

Net taxable income

$ 897

$ 1,469

$ 6,094

Tax (optional tax table)

$ 23

$ 38

$ 157

less: Family tax credit

-80

-240

Tax owed

$ 0

*For purposes of these examples, “income” means Arizona adjusted gross income plus the dependent exemption amount claimed.

Arizona Form 140a Instruction - Resident Personal Income Tax Return - 2011 Page 13

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