Arizona Form 140a Instruction - Resident Personal Income Tax Return

Form 140A

If you are an Arizona resident and you have to file an Arizona

Nonresidents

return, you should file using Form 140. If you were an Arizona

If you are a nonresident, you must file Form 140NR,

resident when you entered the service, you remain an Arizona

Nonresident Personal Income Tax Return.

resident, no matter where stationed, until you establish a new

domicile. As an Arizona resident, you must report all of your

What if a Taxpayer Died?

income, no matter where stationed. You must include your

If a taxpayer died before filing a return for 2011, the

military pay, but using Form 140, you may subtract all pay

taxpayer's spouse or personal representative may have to file

received for active duty military service, to the extent it is

and sign a return for that taxpayer.

A personal

included in your federal adjusted gross income.

representative can be an executor, administrator, or anyone

If you are not an Arizona resident, but stationed in Arizona,

who is in charge of the deceased taxpayer’s property.

the following applies to you.

If the deceased taxpayer did not have to file a return but had



tax withheld, a return must be filed to get a refund.

You are not subject to Arizona income tax on your

The person who files the return should use the form the

military pay.

taxpayer would have used. If the department mailed the



You must report any other income you earn in Arizona.

taxpayer a booklet, do not use the label. The person who

Use Form 140NR, Nonresident Personal Income Tax

files the return should print the word "deceased" after the

Return, to report this income.

decedent's name in the address section of the form. Also

To find out more, see our brochure, Pub 704, Taxpayers in

enter the date of death after the decedent's name.

the Military. To see this brochure, visit our web site at

If your spouse died in 2011 and you did not remarry in

and click on publications.

2011, or if your spouse died in 2012 before filing a return

for 2011, you may file a joint return. If your spouse died in

2011, the joint return should show your spouse's 2011

income before death, and your income for all of 2011. If

your spouse died in 2012, before filing the 2011 return, the

joint return should show all of your income and all of your

spouse's income for 2011. Print "Filing as surviving spouse"

in the area where you sign the return. If someone else is the

See the light of day

personal representative, he or she must also sign the return.

Forget about

from the comfort of

midnight runs to

Are Any Other Returns Required?

your home with E-

the post office

File

You may also have to file a fiduciary income tax return (Form

141AZ). For details about filing a fiduciary income tax return,

call the department at (602) 255-3381.

Claiming a Refund for a Deceased Taxpayer

If you are claiming a refund for a deceased taxpayer, you

must complete Form 131, Claim for Refund on Behalf of

Deceased Taxpayer. Attach this form to the front of the

Residency Status

return.

What are the Filing Dates and Penalties?

If you are not sure if you are an Arizona resident for state

income tax purposes, we may be able to help. The

When Should You File?

department has issued a procedure on determining residency

status. This procedure is ITP 92-1. To see this procedure,

You have extra time to file and pay for 2011 because April

visit our web site at and click on legal

15, 2012 falls on a Sunday and April 16, 2012 is a legal

research and then click on procedures.

holiday in Washington DC. This means that your 2011

calendar year tax return is due no later than midnight, April

Residents

17, 2012. File your return as soon as you can after January

You are a resident of Arizona if your domicile is in Arizona.

1, but no later than April 17, 2012.

Domicile is the place where you have your permanent home.

What if You Cannot File on Time?

It is where you intend to return if you are living or working

temporarily in another state or country. If you leave Arizona

You may request an extension if you know you will not be

for a temporary period, you are still an Arizona resident

able to file on time.

while gone. A resident is subject to tax on all income no

NOTE: An extension does not extend the time to pay your income

matter where the resident earns the income.

tax. For details, see the instructions for Arizona Form 204.

Part-Year Residents

To get a filing extension, you can either:

If you are a part-year resident, you must file Form 140PY,

Part-Year Resident Personal Income Tax Return.

1. Apply for a state extension (Form 204). To apply for a state

extension, file Arizona Form 204 by April 17. See Form 204

You are a part-year resident if you did either of the

for details. You do not have to attach a copy of the

following during 2011.

extension to your return when you file, but make sure



You moved into Arizona with the intent of becoming a

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

resident.

must make a payment, use Arizona Form 204, or visit



You moved out of Arizona with the intent of giving up

to make an electronic payment.

your Arizona residency.

Arizona Form 140a Instruction - Resident Personal Income Tax Return - 2011 Page 2

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