Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return

Arizona Form 140NR

NOTE: If you itemize, you must include a copy of your federal

Figuring Your Tax

Schedule A and your Arizona Schedule A(NR) with your Arizona

Line 53 - Itemized or Standard Deductions

return.

You must decide whether to take the standard deduction or

Line 54 - Personal Exemptions

to itemize your deductions. Your Arizona income tax will be

Your personal exemption depends on your filing status. See

less if you take the larger of your standard deduction or your

Personal Exemption Chart. Then complete the Personal

itemized deductions.

Exemption Worksheet.

When you e-file, the software completes

the math for you.

Personal Exemption Chart

Your Standard Deduction

If you checked filing status:

Personal Exemption

before proration:



Caution: You must prorate the standard deduction.

Single (Box 7)

$2,100



Nonresident individuals, who claim the standard deduction,

Married filing joint return (Box

$4,200

4) and claiming no dependents

must prorate the deduction by the percentage which the

(Box 10)

taxpayer’s Arizona gross income is of the taxpayer’s federal



Married filing joint return (Box

$6,300

adjusted gross income.

4) and claiming at least one

This will in effect prorate the standard deduction between

dependent (Box 10 excluding

income taxable to Arizona and income not taxable to

persons who did not qualify as

Arizona and allow only that portion of the deduction

your dependent on your federal

allocable to income taxable to Arizona. If you take the

return [Box 10, column (e)].

standard deduction, check box



Head of household and you are

$4,200

not married (Box 5)

Standard Deduction Chart



If your filing status is:

Your standard deduction

Head of household and you are

$3,150 or Complete

prior to prorating is:

a married person who qualifies

Form 202 Personal



to file as head of household

Exemption Allocation

Single

$5,009

(Box 5)

Election.



Married filing separate

$5,009



Married filing separate (Box 6)

$2,100 or Complete

Married filing joint

$10,010

with neither spouse claiming

Form 202 Personal



Head of household

$10,010

any dependents (Box 10)

Exemption Allocation

Election.

Standard Deduction Worksheet



Married filing separate (Box 6)

$3,150 or Complete

1. Amount

from

the

standard

with one spouse claiming at

Form 202 Personal

least one dependent (Box 10

Exemption Allocation

deduction chart. Enter the amount

excluding persons who did not

Election.

shown for your filing status.

qualify as your dependent on

2. Enter your Arizona percentage

your federal return [Box 10,

from Form 140NR, page 1, line 27.

column (e)].

3. Multiply line 1 by the percent on

For Active Duty Military Personnel Only: if you were on

line 2. Enter the result here and on

active duty in Arizona during 2014, but were a resident of

Form 140NR, page 2, line 53.

another state, do not prorate your personal exemption. You

Also check box

S if you are

are allowed a 100% deduction for the personal exemption

taking the standard deduction.

(to include spouse).

Your Itemized Deduction

Personal Exemption Worksheet

1. Amount

from

the

personal

You may itemize deductions on your Arizona return even if

exemption chart.

If you were an

you do not itemize deductions on your federal return.

active duty military member during

2014, skip lines 2 and 3 and enter

The itemized deductions allowed for Arizona purposes are

this amount on Form 140NR, page

those itemized deductions that are allowable under the IRC.

2, line 54.

All other taxpayers

As an Arizona nonresident, you must prorate these

complete lines 2 and 3.

deductions by the percentage which your Arizona gross

2. Enter your Arizona percentage from

income is of your federal adjusted gross income.

Form 140NR, page 1, line 27.

To determine your Arizona itemized deductions, complete a

3. Multiply line 1 by the percent on

line 2. Enter the result here and on

federal Form 1040, Schedule A. Then complete the Arizona

Form 140NR, page 2, line 54.

Form 140NR, Schedule A(NR). If you itemize deductions,

check box

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 12

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