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

Arizona Form 140NR

constructing

qualified

environmental

technology

A married couple who does not claim any dependents may

manufacturing facility. Use Form 305 to figure this credit.

take one personal exemption of $4,200 (prior to prorating).

If the husband and wife file separate returns, either spouse

3. Military Reuse Zone Credit. You may qualify for this

may (prior to prorating) take the entire $4,200 exemption, or the

credit if you have qualifying net increases in full-time

spouses may divide the $4,200 (prior to prorating) between

employment within a military reuse zone. Use Form 306 to

them. You and your spouse must complete Arizona Form 202

figure this credit.

if either you or your spouse claims a personal exemption of

4. Recycling Equipment Credit. The recycling equipment

more than $2,100 (prior to prorating). If you and your spouse

credit allowable to individuals has been repealed. You may

do not complete Form 202, you may (prior to prorating) take an

not take this credit for taxable years beginning January 1,

exemption of only $2,100 (one-half of the total $4,200).

2003 or later.

A married couple who claims at least one dependent may

However, the repeal did not affect any credit carryover that

take one personal exemption of $6,300 (prior to prorating).

accrued prior to the repeal. Use Form 307 to figure any

If the husband and wife file separate returns, either spouse

allowable credit carryover.

may (prior to prorating) take the entire $6,300 exemption, or

5. Credit for Increased Research Activities - Individuals.

the spouses may divide the $6,300 (prior to prorating)

You may qualify for this credit if you incurred qualified

between them. You and your spouse must complete Form

research expenses for research conducted in Arizona. Use

Form 308-I to figure this credit.

202 if either you or your spouse claims a personal exemption

of more than $3,150 (prior to prorating). If you and your

6. Credit for Taxes Paid to Another State or Country.

spouse do not complete Form 202, you may (prior to

You may qualify for this credit if you paid tax to Arizona

and another state or country on the same income. Use Form

prorating) take an exemption of only $3,150 (one-half of the

309 to figure this credit.

total $6,300).

7. Agricultural Water Conservation System Credit. You

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

may qualify for this credit if you incurred expenses to

household, you may take the entire $6,300 (prior to

purchase and install an agricultural water conservation

prorating) personal exemption or you may divide the

system in Arizona. Use Form 312 to figure this credit.

exemption with your spouse. You and your spouse must

complete Form 202 if either you or your spouse claims a

8. Pollution Control Credit. You may qualify for this

personal exemption of more than $3,150 (prior to prorating).

credit if you purchased depreciable property used in a trade

or business to reduce or prevent pollution. Use Form 315 to

If you and your spouse do not complete Form 202, you may

figure this credit.

(prior to prorating) take an exemption of only $3,150 (one-

9. Credit for Solar Hot Water Heater Plumbing Stub

half of the total $6,300). The spouse who claims more than

Outs and Electric Vehicle Recharge Outlets. You may

one-half of the total personal exemption (prior to prorating)

qualify for this credit if you installed solar hot water heater

must include the original Form 202 with his or her return.

plumbing stub outs or electric vehicle recharge outlets in

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

houses or dwelling units you constructed. The taxpayer that

personal exemption (prior to prorating) must include a copy

constructed the dwelling may also transfer the credit to a

of the completed Form 202 with his or her return.

purchaser. Use Form 319 to figure this credit.

Line 55 - Taxable Income

10. Credit for Employment of TANF Recipients. You

may qualify for this credit if you employed TANF recipients

Subtract lines 53 and 54 from line 52 and enter the difference.

during the taxable year. Use Form 320 to figure this credit.

Use this amount to calculate your tax using Tax Table X or Y.

11. Credit for Contributions to Qualifying Charitable

Line 56 - Tax Amount

Organizations. You may qualify for this credit if you made

Enter the tax from Tax Table X or Y.

contributions to qualifying charitable organizations.

Use

Form 321 to figure this credit.

Line 57 - Tax From Recapture of Credits From

12. Credit for Contributions Made or Fees Paid to

Arizona Form 301

Public Schools. You may qualify for this credit if you paid

Enter the amount of tax due from recapture of credits from

certain fees to public schools in Arizona. Use Form 322 to figure

Arizona Form 301, Part 2, line 38.

this credit.

13. Credit for Contributions to Private School Tuition

Line 58 - Subtotal of Tax

Organizations. You may qualify for this credit if you made

Add lines 56 and 57 and enter the total.

contributions to a school tuition organization that provides

scholarships or grants to qualified schools. Use Form 323 to

Line 59 - Nonrefundable Credits From Arizona

figure this credit.

Form 301

14. Agricultural Pollution Control Equipment Credit.

Complete line 59 if you claim any of the following credits.

You may qualify for this credit if you are involved in

Also, make sure that you include Arizona Form 301 and the

commercial agriculture and incurred expenses to purchase

appropriate credit form or forms with your return.

tangible personal property that is primarily used in your

1. Enterprise Zone Credit. Taxpayers can no longer

trade or business in Arizona to control or prevent pollution.

establish credits on their tax year 2014 (or any future) return.

Use Form 325 to figure this credit.

All enterprise zone credits properly established can be carried

15. Credit for Donation of School Site. You may qualify for

forward for the respective five year carry forward period. See

this credit if you donated real property and improvements to

Form 304 for more information.

a school district or a charter school for use as a school or as

a site for the construction of a school. Use Form 331 to

2. Environmental Technology Facility Credit. You may

figure this credit.

qualify for this credit if your business incurred expenses in

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 13

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