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

Arizona Form 140A

Last Name(s) Used in Prior Years

Find an Authorized e-file Provider

If the last name that you or your spouse are using on this

return is not the same as the last name you used on

An authorized e-file provider can

returns filed for the last 4 years, enter any other last

name(s) that you or your spouse used when filing your

take the guesswork out of filing taxes.

return during the last 4 years.

To find an

ID Numbers for Paid Preparers

authorized e-file

If you pay someone else to prepare your return, that person

provider near you

must also include an identification number where requested.

visit

A paid preparer may use any of the following.

 his or her PTIN

 his or her SSN

 the EIN for the business

Line-by-Line Instructions

A paid preparer who fails to include the proper identification

numbers may also be subject to a penalty.

Tips for Preparing Your Return



Determining Your Filing Status

Make sure that you write your SSN on your return.



Complete your return using black ink.

The filing status that you use on your Arizona return may be



You must round dollar amounts to the nearest whole

different from that used on your federal return.

dollar. If 50 cents or more, round up to the next dollar;

Use this section to determine your filing status. Check the

if less than 50 cents, round down. Do not enter cents.

correct box (4 through 7) on the front of Form 140A.



You must complete your federal return before you can

Line 4 Box - Married Filing Joint Return

start your Arizona return.



Make sure you include your daytime telephone number.

If you are married and filing a joint return, check box 4.

You may file a joint return if you were married as of

Entering Your Name, Address, and SSN

December 31, 2013. It does not matter whether or not you

were living with your spouse. You may file a joint return,

Lines 1, 2, and 3 -

even if you and your spouse filed separate federal returns.

You may file a joint return if your spouse died during 2013

NOTE: Make sure that you write your SSN on the

and you did not remarry in 2013. See page 2 of these

appropriate line.

instructions for details.

If your booklet has a peel-off label, use that label if all the

The Arizona Form 140A is for full year residents only. You may

information is correct. If any of the information on the label

not file a joint Arizona income tax return on Form 140A if

is incorrect, do not use the label. Attach the label after you

any of the following apply.

finish your return. If you do not have a peel-off label, print or

type your name, address, and SSN in the space provided.

1. Your spouse is a nonresident alien (citizen of and living

in another country).

If you are filing a joint return, enter your SSNs in the same

2. Your spouse is a resident of another state.

order as your names. If your name appears first on the

3. Your spouse is a part-year Arizona resident.

return

make sure your SSN is the first number listed.

If filing a joint return with your nonresident spouse, you must

If you are married filing separately, enter your name and

file a joint return using Form 140NR. See Form 140NR

SSN on the first line 1. Enter your spouse’s name and SSN

instructions.

on the second line 1.

If filing a joint return with your part-year resident spouse, you

If you are a nonresident of the United States or a resident

must file a joint return using Form 140PY. See Form 140PY

alien who does not have an SSN, use the taxpayer

instructions.

identification number (ITIN) the IRS issued to you.

The department issued Income Tax Ruling ITR 95-2 on filing a

NOTE: Make sure your SSN is correct. If you are filing a

joint return with your part-year resident or nonresident spouse.

joint return, also make sure you list your SSNs in the same

Line 5 Box - Head of Household

order every year.

If you are filing as a head of household, check box 5.

Make sure that you enter your SSN on your return. Make sure

that all SSNs are clear and correct. You may be subject to a

You may file as head of household on your Arizona return,

penalty if you fail to include your SSN. It will take longer to

only if one of the following applies.



process your return if SSNs are missing, incorrect, or unclear.

You qualify to file as head of household on your federal

return.

For a deceased taxpayer, see page 2 of these instructions.



You qualify to file as a qualifying widow or widower on

Use your current home address. The department will send

your federal return.

your refund or correspond with you at that address.

Foreign Addresses

Line 6 Box - Married Filing Separate Return

If you have a foreign address, enter the information in the

If you are filing a separate return, check box 6 and enter

following order: city, province or state, and country. Follow

your spouse's name and SSN on the second line 1.

the country’s practice for entering the postal code. Do not

If you were married as of December 31, 2013, you may choose

abbreviate the country name.

to file a separate return. You may file a separate return,

even if you and your spouse filed a joint federal return.

Instructions For Arizona Form 140a - Resident Personal Income Tax Return - 2013 Page 4

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