Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 20
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22Arizona Form 140NR
Worksheet for Net Long-Term Capital Gain Subtraction for Assets Acquired After December 31, 2011
2014Original return
2014 Amended return
(a)
(b)
(c)
(d)
(e)
Long-Term Capital Gain or (loss) as reported on
Total net long-
Net long-term
Net long-term
Net long-term
federal Schedule D (or other form/schedule) and
term capital
capital gains or
capital gains or
capital gains or
included in computation of federal adjusted gross
gains or
(losses) included
(losses) included
(losses) included
income.
(losses)
in column (b)
in column (c)
in column (c)
Enter the total net long-term capital gains or (losses)
(for all assets)
from Arizona
from assets
from assets
from the following forms in each applicable column.
sources
acquired before
acquired after
See page 21 for instructions.
1/1/2012
12/31/2011
1
Form(s)
8949
Sales
and
Other
Dispositions of Capital Assets; and
Form(s) 1099-B, Proceeds from Broker
and Barter Exchange Transactions, for
long-term transactions directly reported
on federal Schedule D.
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2
Form(s) 4797 Sales of Business Property
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3
Form(s) 2439 Notice to Shareholder of
Undistributed Long-Term Capital Gains
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Form(s) 6252 Installment Sale Income
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Form(s) 4684 Casualties and Thefts
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Form(s) 6781
Gains and Losses from
Sec. 1256 Contracts and Straddles
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Form(s) 8824 Like-Kind Exchanges
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Partnerships, S corporations, estates, and
trusts –from AZ Form 120S Schedule K-
1(NR); AZ Form 165 Schedule K-1(NR);
and AZ Form 141 Schedule K-1(NR)
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Form(s)
1099-DIV
Dividends
and
Distributions
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10
Subtotal: for each column, combine the
amounts and enter the total.
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11
Available
long-term
capital
loss
carryover. Enter the amount, if any, in
each applicable column.
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12
Subtract line 11 from line 10 and enter
the difference in each applicable column.
12
13
For amounts to enter on line 13, columns
(a) through (d), see the worksheet
instructions.
13
14
Net Long-term capital gain or (loss)
included in computation of your
federal adjusted gross income. Subtract
line 13 from line 12 and enter the
difference in each applicable column.
If the amount on line 14, column (e)
is a net capital (loss), you do not
qualify to take the subtraction.
If the amount on line 14, column (e)
is a net capital gain, enter the result
on Form 140NR, page 1, line 34.
Also enter the amount from line 14,
column (c) on Form 140NR, page 1,
14
line 33.
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