Instructions For Arizona Form 140a - Resident Personal Income Tax Return - 2013

ADVERTISEMENT

Arizona Form
2013 Resident Personal Income Tax Return (Short Form)
140A
For information or help, call one of the numbers listed:
Do You Have to File?
Phoenix
(602) 255-3381
Arizona Filing Requirements
From area codes 520 and 928, toll-free
(800) 352-4090
These rules apply to all Arizona taxpayers.
Tax forms, instructions, and other tax information
You must file if
and your
or your gross
you are:
Arizona adjusted
income is at
If you need tax forms, instructions, and other tax
gross income is
least:
information, go to the department’s Internet home page at
at least:
Single
$ 5,500
$15,000
Income Tax Procedures and Rulings
Married
These instructions may refer to the department’s income tax
$11,000
$15,000
filing joint
procedures or rulings for more information. To view or print
Married
these, go to our home page and click on Legal Research then
filing
$ 5,500
$15,000
click on Procedures or Rulings and select a tax type from the
separate
drop down menu.
Head of
$ 5,500
$15,000
household
Publications and Brochures
To view or print the department’s publications and
If you are an Arizona resident, you must report income
from all sources. This includes out-of-state income.
brochures, go to our home page and click on Publications.
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 the
Free **
following.
No more paper, math errors, or mailing delays when
Interest from U.S. Government obligations
you e-file!
Social security retirement benefits received under
Get your refund quicker with direct deposit option.
Title II of the Social Security Act
e-file today, pay by April 15, 2014, to avoid penalties
Benefits received under the Railroad Retirement Act
and interest.
Active duty military pay
e-file through an Authorized IRS/DOR e-file provider
or by using your personal computer and the Internet.
Pay received for active service as a reservist or a
Visit our web site at for a listing of
National Guard member
approved e-file providers and on-line filing sources.
You can find your Arizona adjusted gross income on
** For free e-file requirements, check out our web site
line 18 of Arizona Form 140A.
at
NOTE: Even if you do not have to file, you must still file a
Who Can Use Form 140A?
return to get a refund of any Arizona income tax withheld.
You can use Form 140A to file for 2013 if all of the following
apply to you.
Do You Have to File if You Are an American
You (and your spouse if married filing a joint return) are
Indian?
full year residents of Arizona.
You must file if you meet the Arizona filing requirements
Your Arizona taxable income is less than $50,000,
unless all of the following apply to you.
regardless of your filing status.
You are an enrolled member of an Indian tribe.
You are not making any adjustments to income.
You live on the reservation established for that tribe.
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 will claim are:
may subtract wages earned while living and working on their
The family income tax credit
tribe's reservation. If you are eligible to subtract these wages,
The property tax credit
you must file Form 140. In this case, do not file Form 140A.
The credit for increased excise taxes
The department issued Income Tax Ruling ITR 96-4 on the
You are not claiming estimated tax payments.
Arizona tax treatment of American Indians.
NOTE: Do not use Form 140A if you are an active duty
Do You Have to File if You Are the Spouse
military member. You may subtract all of your active duty
of an American Indian and You Are Not an
military pay included in your federal adjusted gross income, but
Enrolled Indian?
you cannot do this on Form 140A. To take this subtraction, you
must file your 2013 return using Form 140. For more
You must file if you meet the Arizona filing requirements. The
information, see Form 140 instructions.
department issued Income Tax Ruling ITR 96-4 on the tax
treatment of spouses of American Indians.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial