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

Arizona Form 140A

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

Completing Line(s) A4

for a stillborn child enter the certificate number from the

Enter the following on line(s) A4.

certificate of birth resulting in stillbirth.

The name of the qualifying parent or grandparent.

3. The dependent's relationship to you.

4. The number of months the dependent lived in your

2. The SSN of the qualifying parent or grandparent.

home during 2013. If you are claiming an exemption for

3. The qualifying parent’s or grandparent’s relationship to

a stillborn child, enter the date of birth resulting in the

you, or your spouse if filing a joint return.

stillbirth.

You may lose the exemption if you do not furnish this

4. The number of months the qualifying parent or

information.

grandparent lived in your home during 2013.

You may lose the exemption if you do not furnish this

Line A2 - Total Dependents

information.

Enter the total number of persons listed on line(s) A1. Enter

Line A5 - Total Qualifying Parents and

the same number on the front of the return in box 10.

Grandparents

Lines A3a and A3b - Persons You Did Not Take

Enter the total number of persons listed on line(s) A4. Enter

as Dependents on Your Federal Return

the same number on the front of the return in box 11.

On line A3a, enter the following.

Totaling Your Income

1. The names of any dependents age 65 or over listed on

line(s) A1 that you cannot take as a dependent on your

Line 12 - Federal Adjusted Gross Income

federal return.

You must complete your federal return before you enter an

2. The name of any stillborn child listed on line(s) A1, if

amount on line 12. You must complete a 2013 federal return

the stillborn child was named. If the stillborn child was

to figure your federal adjusted gross income. You must

not named, enter “stillborn child” on line A3a. Also,

complete a federal return even if you do not have to file a

enter the date of birth resulting in the stillbirth.

federal return.

Arizona uses federal adjusted gross income as a starting

On line A3b, enter the name of any student listed on line(s)

point to determine Arizona taxable income. Your federal

A1, that you did not claim as an exemption on your federal

adjusted gross income is your Arizona gross income.

return in order to allow that student to claim a federal

NOTE: Be sure to use your federal adjusted gross income

education credit on the student’s federal return.

and not your federal taxable income.

Line 11 Box - Qualifying Parents and Grandparents

Exemptions

A qualifying parent or grandparent may be any one of the

following.

Line 13 - Age 65 or Over



Your parent or your grandparent, great grandparent,

great great grandparent, etc.

Multiply the number you entered in box 8 by $2,100.



If married filing a joint return, your spouse’s parent or

Line 14 - Blind

your spouse’s grandparent.

You may claim this exemption if all of the following apply.

Multiply the number you entered in box 9 by $1,500.

1. The parent or grandparent lived in your principal

Line 15 - Dependents

residence for the entire taxable year.

2. You paid more than one-half of the support and

Multiply the number you entered in box 10 by $2,300.

maintenance costs of the parent or grandparent during

Line 16 - Qualifying Parents and Grandparents

the taxable year.

3. The parent or grandparent was 65 years old or older

Multiply the number you entered in box 11 by $10,000.

during 2013.

4. The parent or grandparent required assistance with

Figuring Your Tax

activities of daily living, like getting in and out of

bed or chairs, walking around, going outdoors, using

Line 19 - Standard Deduction

the toilet, bathing, shaving, brushing teeth, combing

hair, dressing, medicating or feeding.

Your standard

If your filing status is:

deduction is:

You must complete Part A, lines A4 and A5, on page 2 of



Single

$4,945

your return before you can total your exemptions for



Married filing separately

$4,945

qualifying parents and grandparents.



Married filing jointly

$9,883

NOTE: If a person who is a qualifying parent or



Head of household

$9,883

grandparent also qualifies as your dependent, you may

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

Line 20 - Personal Exemptions

claim that person as a qualifying parent or grandparent on

line A5. You may not claim that same person on both line

The amount you may claim as a personal exemption depends

A2 and line A5. Do not list the same person on line A4 that

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

you listed on line A1.

as a personal exemption also depends on whether you or

Instructions For Arizona Form 140a - Resident Personal Income Tax Return - 2013 Page 6

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