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

Arizona Form 140NR

Line 16 - Interest

Determining Arizona Income

If you have an Arizona business, enter only interest

Use lines 15 through 27 to determine what portion of your

(including U.S. Government interest) you earned on

total income is taxable by Arizona.

accounts

pledged

collateral.

Also,

enter

your

NOTE: If you are unable to determine the proper line to

distributive share of interest from a partnership doing

use, please call one of the numbers listed on page 1.

business in Arizona or an S corporation doing business in

Arizona. Do not include any other interest income, even if

FEDERAL Column

it was earned in Arizona banks.

Enter the actual amounts shown on your 2014 federal

Line 17 - Dividends

income tax return in the FEDERAL column. Complete lines

15 through 25. Line 25 should equal the federal adjusted

If you have an Arizona business, enter only those dividends

gross income shown on your 2014 federal Form 1040, Form

earned on stocks pledged as collateral, including dividends

1040A, Form 1040EZ, or Form 1040NR.

from small business corporations. Also, enter your

distributive share of dividend income from a partnership

ARIZONA Column

doing business in Arizona or an S corporation doing

Enter that portion of your federal income received from

business in Arizona. Do not include any other dividend

Arizona sources in the ARIZONA column. Such income

income.

includes wages earned in Arizona, Arizona rental and

business income, and gains on the sale of Arizona property.

Line 18 - Arizona Income Tax Refunds

Enter the amount of Arizona income tax refunds received in

NOTE: If you are filing a joint return with your full year

2014 that you included in your federal adjusted gross

resident spouse, you must enter your Arizona source income

income.

in the ARIZONA column and your spouse must enter all

income from all sources in the ARIZONA column.

For

Line 19 - Business Income or (Loss)

details, see Arizona Department of Revenue Income Tax

Enter income or (loss) from Arizona businesses.

Ruling, ITR 14-1 at

Line 20 - Gains or (Losses)

The Tax Reform Act of 1986 limits the amount of losses that

Enter gains or (losses) on sales of Arizona property.

you may deduct from passive activities. A passive activity is

one that involves the conduct of any trade or business in

Line 21 - Rents, etc.

which the taxpayer does not materially participate.

Enter the following income on line 21.

As a nonresident, your Arizona gross income may include



Rent or royalty income earned on Arizona properties.

some of these losses. You may consider only those passive



Income from Form 141AZ, Schedule K-1(NR), line 2,

losses that arose from Arizona sources. Your 2014 Arizona

from estates or trusts.

gross income can include only Arizona source losses you



used on your 2014 federal return.

Income or (loss) from Schedule(s) K-1(NR) from

Arizona partnerships (Arizona Form 165), or small

Line 14 Box - Spouse of Active Duty Military Member

business corporations (Arizona Form 120S).

Check line 14 Box if married and you are the spouse of an

Line 22 - Other Income Reported on Your

active duty military member and you qualify for relief under

Federal Return

the Military Spouses Residency Relief Act. For information

about who qualifies for relief, see the department’s brochure,

Enter other income from sources within Arizona. Do not

Pub 705, Spouses of Active Duty Military Members.

include pension income or social security taxed by the

federal government.

Lines 15 through 24 -

Line 23 - Total Income

The following line-by-line instructions apply to the

ARIZONA column.

Add lines 15 through 22 and enter the total.

Line 15 - Wages, Salaries, Tips, etc.

Line 24 - Other Federal Adjustments

Enter all amounts received for services performed in

Include on line 24 any other federal adjustments included in

Arizona.

your federal adjusted gross income that are attributable to

the Arizona source income reported on your 2014 Arizona

NOTE: Active Duty Military Members - Do not include

nonresident return.

active duty military pay unless the active duty military member

is an Arizona resident filing a joint return with his or her

Line 25 – Federal Adjusted Gross Income

Arizona nonresident spouse on Form 140NR. If you are an

Subtract line 24 from line 23 in the FEDERAL column.

Arizona resident active duty military member including military

pay on line 15 in the “ARIZONA” column, also include that

Line 26 - Arizona Income

amount in the amount entered as an “Other Subtraction From

Subtract line 24 from line 23.

Income” on Form 140NR, page 2, line 46.

Line 27 - Arizona Percentage

NOTE: Spouses of Active Duty Military Members If you

Divide line 26 by line 25 and enter the result. Do not enter

are the spouse of an active duty military and you qualify for

more than 100 percent. Do not enter less than 0. This is

relief under the Military Spouses Residency Relief Act, do

the Arizona percentage of your total income.

not enter any wages, salaries or tips you earned during the

taxable year for services performed in Arizona.

Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014 Page 6

Related Articles

Related forms

Related Categories