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

Arizona Form 140NR

If you report as a farmer or fisherman for federal purposes,

agencies, your refund may go to pay some of the debt.

you were not required to make estimated payments during

so, the department will let you know by letter.

2014 if the following apply.

Tax Tip: If you change your address before you get your

1. You are a calendar year filer. You file your Arizona

refund, let the department know. Write to: Refund Desk,

return by March 1, 2015. You pay in full the amount

Arizona Department of Revenue, PO Box 29216, Phoenix,

stated on your return as owed.

AZ 85038-9216. Include your SSN in your letter.

2. You are a fiscal year filer. You file your Arizona return

Direct Deposit of Refund

by the first day of the third month after the end of your

fiscal year. You pay in full the amount stated on your

Complete the direct deposit line if you want us to directly

return as owed.

deposit the amount shown on line 85 into your account at

If the above applies, check box

on line 83 and do not

a bank or other financial institution (such as a mutual

complete Form 221.

fund, brokerage firm or credit union) instead of sending

An individual who fails to make the required estimated

you a check.

payments is subject to penalty on any estimated tax payment

NOTE: Check the box on line

A if the direct deposit will

that is late or underpaid.

ultimately be placed in a foreign account. If you check box

Complete and include Form 221, Underpayment of

A, do not enter your routing or account numbers. If this box

Estimated Tax by Individuals, to determine if any penalty is

is checked, we will not direct deposit your refund. We will

due. Enter the total penalty from Form 221.

send you a check instead.

Arizona

Long-Term

Health

Care

Savings

Why Use Direct Deposit?

Account (AZLTHSA) Withdrawal Penalty



You must pay a withdrawal penalty if you made a long-term

You will get your refund fast - even faster if you e-file!



health care savings account withdrawal during 2014 for

Payment is more secure since there is no check to get lost.

purposes other than to pay for qualified long-term health



It is more convenient. No trip to the bank to deposit

care expenses. Long-term health care expense means any

your check.

expense you paid for long-term health care costs, including



Saves tax dollars. A refund by direct deposit costs less

the following:

to process than a check.



expenses for skilled nursing care



expenses for home health care

NOTE: We are not responsible for a lost refund if you enter



personal care or supportive services due to the loss of

the wrong account information. Check with your financial

some capacity for self-care based on a chronic illness or

institution to get the correct routing and account numbers

condition

and to make sure your direct deposit will be accepted.

The penalty is equal to 10% (.10) of the withdrawal. You

Routing Number

must remit this penalty with your income tax return filed for

the year in which you made the withdrawal.

MAKE

SURE

YOU

ENTER

THE

CORRECT

ROUTING NUMBER.

Multiply the amount of your withdrawal subject to penalty

by 10% (.10). Enter the result.

The routing number must be nine digits. The first 2 digits

Line 83 - Box

1 through Box

must be 01 through 12 or 21 through 32. Otherwise, the

direct deposit will be rejected and a check will be sent

Box

1: check if any of the following applies to you.

instead. On the sample check below, the routing number is

1. You checked the box on line 1 of Form 221.

250250025.

2. You completed the annualized income worksheet on

Your check may state that it is payable through a financial

Form 221.

institution different from the one at which you have your

3. You elected to be treated as a nonresident alien on your

checking account. If so, do not use the routing number on

federal income tax return. You made three estimated

that check. Instead, contact your financial institution for the

payment installments. Your first installment equaled

correct routing number to enter here.

50% of the total of all of your required installments.

Box

2: check if you are an individual who for federal

purposes reports as a farmer or fisherman.

Box

3: check if you completed and are including Form

221.

Box

4: check if you included an Arizona long-term HSA

penalty on line 82.

Line 84 -

Add lines 70 through 80 and 82. Enter the total

Figuring Your Refund or Tax Due

Line 85 - Refund

Account Number

Subtract line 84 from line 69. Enter your refund on line 85

and skip line 86. If less than zero, enter amount owed on

MAKE

SURE

YOU

ENTER

THE

CORRECT

line 86.

ACCOUNT NUMBER.

If you owe money to any Arizona state agency, court,

The account number can be up to 17 characters (both

county, incorporated city or town and certain federal

numbers and letters). DO NOT include hyphens, spaces or

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 17

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