Arizona Form 140a Instruction - Resident Personal Income Tax Return

Form 140A

1. You cannot see better than 20/200 in your better eye with

NOTE: In some cases you may treat community income as

separate income. The department has issued a ruling on

glasses or contact lenses or

when you may treat community income as separate income.

2. Your field of vision is 20 degrees or less.

This ruling is ITR 93-22. To see this ruling, visit our web

If your eye condition is not likely to improve beyond the

site at and click on legal research and then

conditions listed above, you can get a statement certified by

click on rulings.

your eye doctor or registered optometrist to that effect instead.

If one spouse is a resident and the other spouse is not, other

You must keep the statement for your records.

special rules may apply when filing a separate return. The

Line 10 Box - Dependents

department has issued a ruling on how to report income in

this case. This ruling is ITR 93-20. To see this ruling, visit

You must complete Part A, lines A1 through A3b, on page 2

our web site at and click on legal research

of your return before you can total your dependent exemptions.

and then click on rulings.

Line 7 Box - Single

You may claim only the following as a dependent.



If you are filing as single, check box 7.

A person that qualifies as your dependent on your federal

return.

Use this filing status if you were single on December 31,

2011. You are single if any of the following apply to you.

NOTE: If you do not claim a dependent exemption for a



You have never been married.

student on your federal return in order to allow the student



to claim a federal education credit on the student’s federal

You are legally separated under a decree of divorce or

return, you may still claim the exemption on your Arizona

of separate maintenance.

return. For more information, see Arizona Individual



You were widowed before January 1, 2011, and you did

Income Tax Ruling ITR 05-02.

not remarry in 2011, and you do not qualify to file as a

qualifying widow or widower with dependent children



A person who is age 65 or over (related to you or not)

on your federal return.

that does not qualify as your dependent on your federal

return, but one of the following applies.

Exemptions

In 2011, you paid more than one-fourth of the cost of

keeping this person in an Arizona nursing care

Write the number of exemptions you are claiming in boxes 8,

institution, an Arizona residential care institution, or an

9, 10, and 11. Do not put a checkmark. You may lose the

Arizona assisted living facility. Your cost must be more

exemption if you put a checkmark in these boxes. You may

than $800.

lose the dependent exemption if you do not complete Part A,

lines A1 through A3b, on page 2. You may lose the

2. In 2011, you paid more than $800 for either Arizona

exemption for qualifying parents or grandparents if you do

home health care or other medical costs for the person.

not complete Part A, lines A4 and A5, on page 2.



A stillborn child if the following apply:

Line 8 Box - Age 65 and Over

1. The stillbirth occurred during 2011.

Write "1" in box 8 if you or your spouse were 65 or older in

2. You received a certificate of birth resulting in stillbirth

2011. Write "2" in box 8 if both you and your spouse were

from the Arizona Department of Health Services.

65 or older in 2011.

3. The child would have otherwise been a member of your

Line 9 Box - Blind

household.

Write "1" in box 9 if you or your spouse are totally or partially

Completing Line(s) A1

blind. Write "2" in box 9 if both you and your spouse are

totally or partially blind.

NOTE: If a person who qualifies as your dependent is also

If you or your spouse were partially blind as of December 31,

a qualifying parent or grandparent, you may claim that

2011, you must get a statement certified by your eye doctor

person as a dependent on line A2, or you may claim that

or registered optometrist that:

person as a qualifying parent or grandparent on line A5.

You may not claim that same person on both line A2 and

Submits your IRS and AZ Returns at the same time

line A5. Do not list the same person on line A1 that you

listed on line A4.

Figures Clean Election Fund Tax Reduction

Calculates Deductions and Exemptions

Enter the following on line(s) A1.

Checks for Errors before you file

And, Much More

1. The dependent's name. If you are claiming an

exemption for a stillborn child and the child was not

named, enter “stillborn child” in place of a name.

Saves Time  Safe  Faster Refunds

2. The dependent's SSN. If you are claiming an

exemption for a stillborn child enter the certificate number

from the certificate of birth resulting in stillbirth.

Most taxpayers using this form are

3. The dependent's relationship to you.

eligible for FREE e-File. Log on

The number of months the dependent lived in your home

to see if you qualify.

during 2011. If you are claiming an exemption for a stillborn

child, enter the date of birth resulting in the stillbirth.

Arizona Form 140a Instruction - Resident Personal Income Tax Return - 2011 Page 5

Related Articles

Related forms

Related Categories