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

Arizona Form 140NR

who is in charge of the deceased taxpayer’s property. If the

If you are an Arizona resident and you have to file an Arizona

deceased taxpayer did not have to file a return but had tax

return, you should file using Form 140. If you were an

withheld, a return must be filed to get a refund.

Arizona resident when you entered the service, you remain an

The person who files the return should use the form the

Arizona resident, no matter where stationed, until you

taxpayer would have used. The person who files the return

establish a new domicile. As an Arizona resident, you must

should print the word "deceased" after the decedent's name

report all of your income to Arizona, no matter where

in the address section of the form. Also, enter the date of

stationed. You must include your military pay, but using

death after the decedent's name.

Form 140, you may subtract all pay received for active duty

If your spouse died in 2014 and you did not remarry in 2014,

military service; to the extent it is included in your federal

or if your spouse died in 2015 before filing a return for 2014,

adjusted gross income.

you may file a joint return. If your spouse died in 2014, the

joint return should show your spouse's 2014 income before

If you are not an Arizona resident, but stationed in Arizona,

death and your income for all of 2014. If your spouse died

the following applies to you.

in 2015, before filing the 2014 return, the joint return should



You are not subject to Arizona income tax on your

show all of your income and all of your spouse's income for

military pay.

2014. Print "Filing as surviving spouse" in the area where



You must report any other income you earn in Arizona.

you sign the return.

If someone else is the personal

Use Form 140NR, Nonresident Personal Income Tax

representative, he or she must also sign the return.

Return, to report this income.

Are any Other Returns Required?

To find out more, see our brochure, Pub 704, Taxpayers in

You may also have to file a fiduciary income tax return (Form

the Military.

141AZ).

For details about filing a fiduciary income tax

If You Included Your Child's Unearned Income

return, call the department at (602) 255-3381.

on Your Federal Return, Does Your Child Have

Claiming a Refund for a Deceased Taxpayer

to File an Arizona Return?

If you are claiming a refund for a deceased taxpayer, you

No. In this case, the child should not file an Arizona return.

must complete Arizona Form 131, Claim for Refund on

The parent must include that same income in his or her

Behalf of Deceased Taxpayer. Include this form with the return.

Arizona taxable income.

What Are the Filing Dates and Penalties?

Residency Status

When Should You File?

If you are not sure if you are an Arizona resident for state

Your 2014 calendar year tax return is due no later than

income tax purposes, we may be able to help.

midnight, April 15, 2015. File your return as soon as you

The department has issued a procedure on determining

can after January 1, but no later than April 15, 2015.

residency status. This procedure is ITP 92-1.

If you are a fiscal year filer, your return is due on the 15th day

Residents

of the fourth month following the close of your fiscal year.

You are a resident of Arizona if your domicile is in Arizona.

What if You Cannot File on Time?

Domicile is the place where you have your permanent home.

You may request an extension if you know you will not be

It is where you intend to return if you are living or working

able to file on time.

temporarily in another state or country. If you leave Arizona

NOTE: An extension does not extend the time to pay your

for a temporary period, you are still an Arizona resident

income tax. For details, see the instructions for Arizona

while gone. A resident is subject to tax on all income no

Form 204.

matter where the resident earns the income.

To get a filing extension, you can either:

If you are a full year resident, you must file Form 140, Form

140A, or Form 140EZ.

1. Apply for a state extension (Arizona Form 204). To

apply for a state extension, file Arizona Form 204 by

Part-Year Residents

April 15. See Form 204 for details. You do not have to

If you are a part-year resident, you must file Form 140PY,

include a copy of the extension with your return when

Part-Year Resident Personal Income Tax Return.

you file, but make sure that you check box 82F on page

You are a part-year resident if you did either of the

1 of the return. If you must make a payment, use

following during 2014.

Arizona Form 204, or visit to make



an electronic payment.

You moved into Arizona with the intent of becoming a

resident.

2. Use your federal extension (federal Form 4868). File



You moved out of Arizona with the intent of giving up

your Arizona return by the same due date. You do not

your Arizona residency.

have to include a copy of your federal extension with

your return, but make sure that you check box 82F on

Nonresidents

page 1 of the return.

If you are a nonresident, you must file Form 140NR,

When Should You File if You Are a Nonresident

Nonresident Personal Income Tax Return.

Alien?

What if a Taxpayer Died?

The due date for your Arizona return is not the same as the

due date for your federal return. Your Arizona return is due

If a taxpayer died before filing a return for 2014, the

by April 15 even though your federal return is due on June

taxpayer's spouse or personal representative may have to file

15. If you want to file your Arizona return after April 15,

and sign a return for that taxpayer.

A personal

you must ask for a filing extension. You must file this

representative can be an executor, administrator, or anyone

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 2

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