Instructions For Form 140 (Schedule A) - Itemized Deduction Adjustments - 2014 Page 2

Form 140 Schedule A Itemized Deduction Adjustments

Line 14

Lines 15 through 21

You may not deduct any expense that relates to income not

Complete lines 15 through 21 as instructed on the form.

subject to Arizona tax. You must complete line 14 if your

federal Schedule A includes such expenses. Such expenses

include:

1. Interest or other related expenses incurred to purchase

or carry U.S. obligations, when the income is not

subject to Arizona tax.

2. State taxes paid to other states for prior years if you

were not an Arizona resident for that prior year.

3. Employee business expenses that relate to income not

subject to Arizona tax.

This list is not complete. There may be other items included

in your federal Schedule A that you cannot deduct on the

Arizona return.

Enter the amount of expenses deductible on federal Schedule

A that are allocable to income that is not subject to Arizona

income tax.

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Parent category: Financial