Instructions For Form 140 (Schedule A) - Itemized Deduction Adjustments

2014 Form 140 Schedule A Itemized Deduction Adjustments

computing your federal adjusted gross income. For details

Who Should Complete This Form?

about what types of expenses you may deduct, see federal

Form 1040, Schedule A.

You may itemize on your Arizona return, even if you do not

itemize on your federal return. But, to itemize on your

Line 2

Arizona return, you must first complete a federal Schedule

Enter any amount of medical and dental expenses included

A. Use Arizona Form 140, Schedule A, Itemized Deduction

on line 1 that were paid from your AZLTHSA.

Adjustments, to adjust the amount shown on the federal

Lines 3 through 6

Schedule A.

Complete lines 3 through 6 as instructed on the form.

Complete Form 140, Schedule A, only if you are making

changes to the amount shown on the federal Schedule A.

Line 7

You must include the federal Form 1040, Schedule A, with

Skip line 7 if you are not claiming a credit for interest paid

this form.

on mortgage credit certificates on your federal return.

You must complete Form 140, Schedule A, only if any of

If you claimed this credit on your federal return (using Form

the following items apply to you.

8396), you may deduct the amount of mortgage interest you

paid in 2014 that is equal to the amount of that credit. Enter

1. You are deducting medical and dental expenses.

the amount of that interest on line 7.

2. You are claiming a federal credit (from federal Form

Lines 8 through 12

8396) for interest paid on mortgage credit certificates.

3. You are deducting gambling losses while taking a

Skip lines 8 through 12 if you are not deducting gambling

subtraction for Arizona lottery winnings.

losses.

4. Your deductions claimed on the federal Schedule A

You may deduct wagering losses only to the extent of your

include expenses related to income not subject to

wagering gains. You must complete lines 8 through 12 if

Arizona tax.

both of the following apply.

5. You are claiming an Arizona credit for any amount

1. You took a subtraction for Arizona lottery winnings;

allowed as a charitable contribution.

and

2. You are claiming a deduction for gambling losses.

If any of the above items apply to you, complete a federal

Form 1040, Schedule A, and then complete Arizona Form

Complete lines 8 through 12 as instructed on the form.

140, Schedule A, as instructed below.

Line 13

Do not complete Form 140, Schedule A, if the above

Skip line 13 if you are not claiming any credit for an amount

items do not apply to you.

allowed as a charitable contribution.

If you do not have to complete Form 140, Schedule A, enter

You cannot claim both a deduction and a credit for the same

the amount from federal Form 1040, Schedule A, on Arizona

charitable contributions.

Enter the amount of charitable

Form 140, page 2, line 43.

contributions for which you are claiming a credit.

Line-by-Line Instructions

Skip lines 1 through 6 if you are not deducting medical and

For example:

dental expenses.

If you claimed

In most cases, the deduction allowed on the Arizona return

a credit on

For:

will be larger than the deduction allowed on the federal

AZ Form:

return. On your Arizona return, you do not have to reduce

Contributions to

your medical expenses by a percentage of your federal

321

Qualifying Charitable

adjusted gross income.

You must make an

Organizations

entry on line 13 if

Contributions Made or

Complete lines 1 through 6 if you are deducting medical and

you deducted the

322

Fees paid to Public

dental expenses.

In most cases, you may deduct more

amount

Schools

medical expenses on your Arizona return than you can

contributed as an

Contributions to Private

deduct on your federal return. Complete lines 1 through 6 to

itemized

323

School Tuition

deduct those expenses that were less than 10% (7.5% for age

deduction on

Organization

65 and over) of your federal adjusted gross income.

federal Form

331

Donation of School Site

Also, complete lines 1 through 6 if you had an Arizona

1040, Schedule A.

Long-Term Health Care Savings Account (AZLTHSA).

Donations to the Military

340

Family Relief Fund

Line 1

Contributions to

Enter the total of your medical and dental expenses. Do not

348

Certified School Tuition

include any expenses that were paid by insurance or other

Organization - Individual

sources. Do not reduce the amount you enter on line 1 by

amounts paid from an AZLTHSA.

If you claimed a private school tuition credit on your 2013

return for a contribution that you made during 2014 (see

Do not include the following amounts you paid through an

Arizona Forms 323 and 348), you must make this

employer-sponsored health insurance plan (cafeteria plan)

adjustment on your 2014 return, even though you claimed

unless your employer included the amounts in Box 1 of your

the credit on your 2013 return.

Form W-2.



Insurance premiums you paid through the plan.

If you are claiming a credit on your 2014 return for a



contribution made during 2015 (see Arizona Forms 323 and

Other medical and dental expenses paid by the plan.

348), you must make this adjustment on your 2015 return,

If you are self-employed, do not include any amount that

even though you are claiming the credit on your 2014 return.

you paid for health insurance that you deducted in

Instructions For Form 140 (Schedule A) - Itemized Deduction Adjustments - 2014

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