Instructions For Form 140py (Schedule A(Py)) - Itemized Deductions - 2014

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2014 Form 140PY Schedule A(PY) Itemized Deductions
For Part-Year Residents Only
Taxes
Before you complete Arizona Form 140PY, Schedule
Line 2 -
A(PY), you must complete a federal Form 1040, Schedule A.
Enter the amount of taxes allowable on federal Form 1040,
You may itemize your deductions on your Arizona return
Schedule A, that you incurred and paid while an Arizona
even if you do not itemize deductions on your federal return.
resident. Also enter the amount of such taxes from Arizona
For the most part, you can deduct those items that are
sources that you incurred and paid during the part of the year
allowable itemized deductions under the Internal Revenue
while a nonresident.
Code (IRC).
Do not include any state taxes paid to other states for prior
A part-year resident who has no Arizona source income
years if you were not an Arizona resident for that prior year.
during the part of the year while an Arizona nonresident can
Interest Expense
deduct all of the following.
Line 3 -
1. Those expenses incurred and paid during the part of the
year while an Arizona resident.
Enter the amount of interest expense allowable on federal
2. Arizona source itemized deductions incurred and paid
Form 1040, Schedule A, that you incurred and paid while an
during the part of the year while a nonresident.
Arizona resident. Also enter the amount of such interest
from Arizona sources that you incurred and paid during the
For more information, see the department’s Individual
part of the year while a nonresident.
Income Tax Ruling ITR 94-10 at
If you received a federal credit for interest paid on mortgage
In some cases, the itemized deductions allowed on your
credit certificates (from federal Form 8396), you may deduct
Arizona return are not the same as those allowable under the
some of the mortgage interest you paid for 2014 that you
IRC. The itemized deductions allowed on your Arizona
could not deduct for federal purposes. Include that portion
return can differ if any of the following apply.
of such interest that you incurred and paid during the part of
1. You are deducting medical and dental expenses.
the year while an Arizona resident.
2. You are claiming a federal credit (from federal Form
Do not enter any interest expense that you incurred to
8396) for interest paid on mortgage credit certificates.
purchase or carry U.S. obligations, the income from which is
3. You are deducting gambling losses while claiming a
exempt from Arizona income tax.
subtraction for Arizona lottery winnings.
Gifts to Charity
4. You are claiming a credit for any amount allowed as a
Line 4 -
charitable contribution.
Complete Form 140PY, Schedule A(PY), as instructed
Enter the amount of gifts to charity allowable on federal
below.
Form 1040, Schedule A, that you incurred and paid while an
Arizona resident. Also enter the amount of such gifts from
Medical and Dental Expenses
Arizona sources that you incurred and paid during the part of
the year while a nonresident.
Line 1 -
If you claimed a credit for any charitable contribution, do not
Enter the amount of medical and dental expenses incurred
include any contribution for which you claimed a tax credit.
and paid while an Arizona resident. Also enter the amount
of such expenses from Arizona sources that you incurred and
For Example:
paid during the part of the year that you were a nonresident.
If you
claimed a
For:
The medical and dental expenses that you can deduct on
credit on
your Arizona return are the same expenses that you can
Arizona
deduct on your federal return.
Form:
Be sure you reduce these expenses by any payments
Contributions to Qualifying
321
You cannot take a
received from insurance or other sources. Do not include the
Charitable Organizations
deduction
on
the
following amounts you paid through an employer-sponsored
Contributions Made or Fees
322
Arizona
Form
health insurance plan (cafeteria plan) unless your employer
Paid to Public Schools
140PY, Schedule A
included the amount(s) in Box 1 of your Form W-2.
Contributions to Private
323
(PY) for the amount
School Tuition Organization
Insurance premiums you paid through the plan.
of that contribution.
Donation of School Site
331
Other medical and dental expenses paid by the plan.
Donation to the Military
340
If you are self-employed, do not include any amount that
Family Relief Fund
you paid for health insurance that you deducted in
Contributions to Certified
computing your federal adjusted gross income.
348
School Tuition Organization
- Individual
Do not include any medical and dental expenses paid from
your Arizona Long-term Health Care Savings Account
(AZLTHSA).

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