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

Arizona Form 140NR

request by April 15. Arizona will allow up to a 6-month

Amended Income Tax Return. You should file your amended

extension. This will allow you to file your return by October

return after your original return has processed. Do not file a

15, 2015. See Form 204 for extension filing details.

new return for the year you are correcting. Generally, you

If you have a federal 6-month extension, you can file your

have four years to amend a return to claim a refund.

Arizona return under that extension. If you file using your

If you amend your federal return for any year, you must also file

federal extension, Arizona will also allow you an extra 6

an Arizona Form 140X for that year. You must file Form 140X

months. Because we will allow only 6 months, the due date

within 90 days of the final determination of the IRS.

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

your federal return. In this case, your Arizona return will be

If the IRS makes a change to your federal taxable income for

due by October 15 even though your federal return will not

any year, you must report that change to Arizona. You may

be due until December 15. If you file your 2014 Arizona

use one of the following two options to report this change.

calendar year return after October 15, 2015, your return will

Option 1

be late.

You may file a Form 140X for that year. If you choose this

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

option, you must amend your Arizona return within 90 days

day of the fourth month following the close of your fiscal

of the final determination of the IRS. Include a complete

year.

copy of the federal notice with your Form 140X.

What if You File or Pay Late?

Option 2

You may file a copy of the final federal notice with the

If you file or pay late, we will charge you interest and

department within 90 days of the final determination of the

penalties on the amount you owe. If the U.S. Post Office

IRS. If you choose this option, you must include a statement

postmarks your 2014 calendar year return by April 15, 2015,

in which you must:

your return will not be late.

1. Request that the department recompute your tax; and

You may also use certain private delivery services

designated by the IRS to meet the “timely mailing as timely

2. Indicate if you agree or disagree with the federal notice.

filed” rule.

If you do not agree with the federal notice, you must also

include any documents that show why you do not agree.

Late Filing Penalty

If you choose option 2, mail the federal notice and any other

If you file late, we will charge you a late filing penalty. This

documents to

penalty is 4½% (.045) of the tax required to be shown on the

return for each month or fraction of a month the return is late.

Arizona Department of Revenue

This penalty cannot exceed 25% (.25) of the tax found to be

Attention: Individual Income Audit

remaining due.

PO Box 29084

Phoenix, AZ 85038-9084

Late Payment Penalty

Do You Need to Make Estimated Payments in

If you pay your tax late, we will charge you a late payment

2015?

penalty. This penalty is ½ of 1% (.005) of the amount

shown as tax for each month or fraction of a month for

You must make Arizona estimated income tax payments

which the failure continues. We charge this penalty from the

during 2015 if:

original due date of the return until the date you pay the tax.

AND

This penalty cannot exceed a total of 10% (.10) of the

Your Arizona

unpaid tax.

Your filing status is:

gross income

gross income for

Extension Underpayment Penalty

for 2014 was

2015 exceeds:

If you file your return under an extension, you must pay 90%

greater than:

of the tax shown on your return by the return's original due

Married Filing Joint

$150,000

date. If you do not pay this amount, we will charge you a

Single

$75,000

penalty. This penalty is ½ of 1% (.005) of the tax not paid for

Head of Household

$75,000

each 30-day period or fraction of a 30-day period. We charge

this penalty from the original due date of the return until the

Married Filing

$75,000

date you pay the tax. This penalty cannot exceed 25% (.25) of

Separate

the unpaid tax. If we charge you the extension underpayment

If you met the income threshold for 2014, you must make

penalty, we will not charge you the late payment penalty

estimated payments during 2015 unless you are sure you will

under Arizona Revised Statutes (A.R.S.) § 42-1125(D).

not meet the threshold for 2015.

NOTE: If you are subject to two or more of the above

As a nonresident, your Arizona gross income is that part of

penalties, the total cannot exceed 25%.

your federal adjusted gross income derived from Arizona

Interest

sources. Your Arizona gross income is on line 26 of the

2014 Arizona Form 140NR. See the worksheet for Arizona

We charge interest on any tax not paid by the due date. We

Form 140ES to figure how much your payments should be.

will charge you interest even if you have an extension. If

For more information, see the department’s brochure (Pub

you have an extension, we will charge you interest from the

012), Arizona Individual Estimated Income Tax Payments.

original due date until the date you pay the tax. The Arizona

interest rate is the same as the federal rate.

What if You Make Your Estimated Payments Late?

We will charge you a penalty if you fail to make any

When Should You Amend a Return?

required payments. We will charge you a penalty if you

make any of your required payments late. For details, see

If you need to make changes to your return once you have

Arizona Form 221.

filed, you should file Arizona Form 140X, Individual

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 3

Related Articles

Related forms

Related Categories