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

Arizona Form 140NR

Arizona’s Claim of Right Provision

You must include a copy of your “Certificate of

Qualification” from the Arizona Commerce Authority, Form

If you computed your 2014 tax under Arizona’s claim of

301 and Form 308-I with your return to claim this credit.

right provisions do the following.

1. Write “A.R.S. § 43-1029” and the amount of the prior

If you are claiming a refund of the increased research

year tax reduction in the space to the left of your total

activities credit from Form 308-I, enter the amount from

payment amount.

Form 308-I, Part 4, line 31.

2. Include the credit for the prior year tax reduction in the

Credit for Renewable Energy Industry (Form 342)

total entered on line 65.

You may qualify for the refundable credit for renewable

3. Include a schedule explaining the amounts repaid and

energy industry if you expanded or located a qualified

the computation of the prior year tax reduction.

renewable energy operation in Arizona. The tax credit is

For more information on Arizona’s claim of right provisions,

refundable in five equal installments. Pre-approval and post-

see income tax procedure, ITP 95-1.

approval are required through the Arizona Commerce

Authority.

For more information about this credit, see

Figuring Your Tax Due or Overpayment

Arizona Form 342.

Line 66 - Tax Due

You must include a copy of your “Certificate of

If line 60 is more than line 65, you have tax due. Subtract

Qualification” from the Arizona Commerce Authority, and

line 65 from line 60. Skip lines 67, 68 and 69.

Form 342 with your return to claim this credit.

Line 67 - Overpayment

If you are claiming the renewable energy industry credit, from

If line 65 is more than line 60, subtract line 60 from line 65.

Form 342, enter the amount from Form 342, Part 6, line 18.

Complete lines 68 and 69.

Credit for Qualified Facilities (Form 349)

Line 68 - Amount of Line 67 to Apply to 2015

You may qualify for the refundable qualified facilities credit

Tax

if you expanded or located a qualified facility in Arizona.

If you want all or part of your refund applied to next year’s

This credit is refundable in five equal installments. Pre-

Arizona estimated taxes, enter that amount.

approval and post-approval are required through the Arizona

Commerce Authority.

For more information about this

NOTE: If you apply any of the amount shown on line 67 to

credit, see Arizona Form 349.

2015, you cannot use that amount to pay any tax that is later

found to be due for 2014. You also may not claim a refund

You must include a copy of your “Certificate of

for that amount until you file your 2015 return.

Qualification” from the Arizona Commerce Authority and

Form 349 with your tax return to claim this credit. If you

Line 69 - Balance of Overpayment

are claiming a refund of the qualified facilities credit from

Subtract line 68 from line 67 to determine your overpayment

Form 349, enter the amount from Form 349, Part 6, line 18,

balance before voluntary gifts and any estimated payment

here.

penalty and/or long-term health care savings account

If you are claiming more than one of the refundable tax

withdrawal penalty.

credits, check the appropriate boxes and add the amounts

Making Voluntary Gifts

from the credit forms together and enter the total on line 64.

You may use the table below to figure the amount to enter

You can make voluntary gifts to each of the funds shown

on line 64.

below. A gift will reduce your refund or increase the amount

due with your return.

NOTE: If you are claiming more than one of the refundable

tax credits, add the amounts from the credit forms together

NOTE: If you make a gift, you cannot change the amount of

and enter the total on line 64. You may use the following

that gift later on an amended return.

table to figure the amount to enter on line 64.

Line 70 - Solutions Teams Assigned to Schools Fund

You may give some or all of your refund to the Solutions

2014 - Refundable Credit Worksheet

Teams Assigned to Schools Fund. You may also give more

than your entire refund. If you send in additional money

1. Enter the refundable credit from Form

with your return, include that amount on line 86. Enter the

308-I, Part 4, line 31.

amount you want to donate on line 70.

2. Enter the refundable credit from Form

Gifts go to the Arizona Assistance for Education Fund. The

342, Part 6, line 18.

Arizona Board of Education will distribute money to the

3. Enter the refundable credit from Form

Arizona Department of Education to fund solutions teams

349, Part 6, line 18.

assigned to schools.

4. Add the amounts on lines 1 through 3.

Line 71 - Arizona Wildlife Fund

Enter the total here and on line 64.

You may give some or all of your refund to the Arizona Wildlife

Line 65 - Total Payments and Refundable Credits

Fund. You may also give more than your entire refund. If you

send in additional money with your return, include that

Line 65 is the total payments and refundable credits claimed.

amount on line 86. Enter the amount you want to donate on

Add lines 61 through 64. Enter the total on line 65, if you are

line 71.

not claiming the following refundable credit.

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 15

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