Arizona Form 140a Instruction - Resident Personal Income Tax Return

Form 140A

Line 20 - Personal Exemptions

Line 21 - Taxable Income

The amount you may claim as a personal exemption depends

Subtract lines 19 and 20 from line 18 and enter the result. Use

on your filing status. If married, the amount you may claim as

this amount to find your tax using the Optional Tax Tables.

a personal exemption also depends on whether you or your

STOP! You must file a Form 140 if your Arizona taxable

spouse claim dependents. You may use the chart below to

income is $50,000 or more.

figure your personal exemption. If married, you may also use

Form 202 to figure your personal exemption.

Line 22 - Tax Amount

Personal Exemption Chart

Enter the tax from the Optional Tax Tables.

Lines 23 and 24 - Clean Elections Fund

If you checked filing status:

Enter:

Tax Reduction

Single (Box 7)

$2,100

You may designate $5 of your tax go to the Clean

Married filing joint return (Box 4)

$4,200

Elections Fund and may also reduce your tax by up to $5.

and claiming no dependents

If you are married filing a joint return, both you and your

(Box 10)

spouse may make this designation and also reduce your

Married filing joint return (Box 4)

$6,300

tax by up to $10.

and

claiming

least

one

dependent (Box 10 excluding

Single Taxpayers, Heads of Household, and Married

persons listed on Page 2, line A3a)

Taxpayers Filing a Joint Return With Only One Spouse

Head of household and you are

$4,200

Making a Designation

not married (Box 5)

To make this designation, Check box

1 marked yourself.

Head of household and you are

$3,150 Or

If you checked box

1 and the amount on Form 140A, page 1,

a married person who qualifies

Complete Form 202

line 22, is $10 or more, enter $5 on line 24. If the amount on

to file as head of household

Personal

Exemption

line 22 is less than $10, complete the following worksheet.

(Box 5)

Allocation Election.

Married Taxpayers Filing a Joint Return With Both

Married filing separately (Box 6)

$2,100 Or

Spouses Making a Designation

with neither spouse claiming

Complete Form 202

any dependents (Box 10)

Personal

Exemption

If both spouses want to make this designation, one spouse should

Allocation Election.

check box

1, and the other spouse should check box

Married filing separately (Box 6)

$3,150 Or

If you checked both box

1 and box

2 and the amount on

with one spouse claiming at

Complete Form 202

Form 140A, page 1, line 22, is $20 or more, enter $10 on

least one dependent (Box 10

Personal

Exemption

line 24. If the amount on line 22 is less than $20, complete

excluding persons listed on

Allocation Election.

the following worksheet.

Page 2, line A3a)

Clean Elections Fund Tax Reduction Worksheet

A married couple who does not claim any dependents may

1. Enter the amount of tax from Form 140A,

take one personal exemption of $4,200. If the husband and

page 1, line 22.

wife file separate returns, either spouse may take the entire

2. If you checked box

1, enter $5. If a

$4,200 exemption, or the spouses may divide the $4,200

joint return and your spouse also checked

between them. You and your spouse must complete Form 202

box

2, enter $10.

if either you or your spouse claim a personal exemption of

3. Balance of tax eligible for tax reduction.

more than $2,100. If you and your spouse do not complete

Subtract line 2 from line 1. If less than

Form 202 you may take an exemption of only $2,100 (one-

zero, enter zero “0”.

half of the total $4,200).

4. If you checked box

1, enter $5. If a joint

A married couple who claims at least one dependent may

return and your spouse also checked box

take one personal exemption of $6,300. If the husband and

enter $10.

wife file separate returns, either spouse may take the entire

5. Tax reduction. Enter the lesser of line 3 or

$6,300 exemption, or the spouses may divide the $6,300

line 4. Also enter this amount on Form 140A,

between them. You and your spouse must complete Form 202

page 1, line 24.

if either you or your spouse claim a personal exemption of

NOTE: Amounts designated to the Clean Elections Fund

more than $3,150. If you and your spouse do not complete

here do not qualify for the credit on line 28.

Form 202 you may take an exemption of only $3,150 (one-

half of the total $6,300).

Line 26 - Family Income Tax Credit

If you are a married person who qualifies to file as a head of

e-File software will let you know if you are

household, you may take the entire $6,300 personal

eligible and will figure the credit for you.

exemption or you may divide the exemption with your

spouse. You and your spouse must complete Form 202 if

You may take this credit if your income does not exceed the

either you or your spouse claim a personal exemption of

maximum income allowed for your filing status. You may

more than $3,150. If you and your spouse do not complete

qualify for this credit even if your parents can claim you as a

Form 202 you may take an exemption of only $3,150 (one-

dependent on their income tax return.



half of the total $6,300).

Complete steps 1, 2, and 3 to see if you qualify for this

credit.

The spouse who claims more than one-half of the total



If you qualify to take this credit, complete the worksheet

personal exemption must attach the original Form 202 to his

in step 4.

or her return. The spouse who claims less than one-half of

the total personal exemption must attach a copy of the

completed Form 202 to his or her return.

Arizona Form 140a Instruction - Resident Personal Income Tax Return - 2011 Page 7

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