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

Arizona Form 140NR

name(s) that you or your spouse used when filing your

Can You Make Estimated Payments Even if You

return during the last 4 years.

Do Not Have to?

ID Numbers for Paid Preparers

If you do not have to make Arizona estimated income tax

payments, you may still choose to make them. For details,

If you pay someone else to prepare your return, that person

see Arizona Form 140ES.

must also include an ID number where requested.

A paid preparer may use any of the following.

Line-by-Line Instructions



his or her PTIN

Tips for Preparing Your Return:



his or her SSN



the EIN for the business

Make sure that you write your SSN on your return.

A paid preparer who fails to include the proper ID numbers



Complete your return using black ink.

may be subject to a penalty.



You must round dollar amounts to the nearest whole

dollar. If 50 cents or more, round up to the next dollar.

Determining Your Filing Status

If less than 50 cents, round down. Do not enter cents.



When asked to provide your own schedule, include a

The filing status that you use on your Arizona return may be

separate sheet with your name and SSN at the top.

different from that used on your federal return.

Include these schedules behind your return and behind

Use this section to determine your filing status. Check the

your Schedules A, if itemizing.

correct box (4 through 7) on the front of Form 140NR.



You must complete your federal return before you can

Box 4 - Married Filing Joint Return

start your Arizona return.



If you are married and filing a joint return, check box 4.

Make sure you include your daytime telephone number.



You may file a joint return if you were married as of

If filing a fiscal year return, fill in the period covered in

December 31, 2014. It does not matter whether or not you

the space provided at the top of the form.

were living with your spouse. You may file a joint return,

Entering Your Name, Address, and SSN

even if you and your spouse filed separate federal returns.

You may file a joint return with your deceased spouse if

Lines 1, 2, and 3 -

your spouse died during 2014 and you did not remarry in

2014. See page 2 of these instructions for details.

NOTE: Make sure that you write your SSN on the

appropriate line.

If you are married to an Arizona full year resident, you may

file a joint return with your Arizona resident spouse. If

Print or type your name, address, and SSN in the space

filing a joint return with your Arizona resident spouse, you

provided.

must use Form 140NR.

If you are filing a joint return, enter your SSNs in the same

NOTE: The department has issued a ruling on filing a joint

order as your names. If your name appears first on the

return with your full-year resident spouse. This ruling is

return, make sure your SSN is the first number listed.

ITR 14-1.

If you are married filing separately, enter your name and

Box 5 - Head of Household

SSN on the first line 1. Then enter your spouse’s name and

If you are filing as a head of household, check box 5.

SSN on the second line 1.

You may file as head of household on your Arizona return,

If you are a nonresident of the United States or a resident

alien who does not have an SSN, use the individual taxpayer

only if one of the following applies.

identification number (ITIN) the IRS issued to you.



You qualify to file as head of household on your federal

return.

NOTE: Make sure your SSN is correct. If you are filing a



You qualify to file as a qualifying widow or widower on

joint return, also make sure you enter your SSNs in the same

your federal return.

order every year.

Box 6 - Married Filing Separate Return

Make sure that you enter your SSN on your return. Make

sure that all SSNs are clear and correct. You may be subject

If you are filing a separate return, check box 6 and enter

to a penalty if you fail to include your SSN. It will take

your spouse's name and SSN on the second line 1.

longer to process your return if SSNs are missing, incorrect,

If you were married as of December 31, 2014, you may

or unclear.

choose to file a separate return. You may file a separate

Use your current home address. The department will send

return, even if you and your spouse filed a joint federal

your refund or correspond with you at that address.

return.

For a deceased taxpayer, see page 2 of these instructions.

Arizona is a community property state. If you file a separate

return, you must figure how much income to report using

Foreign Addresses

community property laws. If one spouse is a resident and

If you have a foreign address, enter the information in the

the other spouse is not, special rules apply when filing a

separate return. The department has issued a ruling on how

following order:

city, province or state, and country.

to report income in this case. This ruling is ITR 93-20.

Follow the country’s practice for entering the postal code.

Do not abbreviate the country name.

NOTE: In some cases, you may treat community income as

Last Names Used in Last 4 Prior Years

separate income. The department has issued a ruling on

when you may treat community income as separate income.

If the last name that you or your spouse are using on this

This ruling is ITR 93-22.

return is not the same as the last name you or your spouse

used on returns filed for the last 4 years, enter any other last

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 4

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