Instructions For Form 140py (Schedule A(Py)) - Itemized Deductions - 2014 Page 2
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2Form 140PY, Schedule A(PY)
Line 15 -
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Other allowable miscellaneous expenses not subject to
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the 2% federal adjusted gross income limitation that you
incurred and paid while an Arizona resident; and
If you are claiming a credit on your 2014 return for a
Other allowable miscellaneous expenses not subject to
contribution made during 2015 (see Arizona Forms 323 and
the 2% federal adjusted gross income limitation from
348), you must exclude this deduction on your 2015 return,
even though you are claiming the credit on your 2014 return.
Arizona sources that you incurred and paid during the
part of the year while a nonresident.
Casualty and Theft Losses
Lines 16 through 20 -
Line 5 -
Skip lines 16 through 20 if not deducting gambling losses.
Enter the casualty loss(es) allowable on federal Form 1040,
Line 16 -
Schedule A, after applying the 10% federal adjusted gross
Enter the amount of wagering losses included on line 15,
income limitation and the $100 per loss floor.
Form 140PY, Schedule A(PY).
Line 6 -
Line 17 -
Enter the casualty loss(es) allowable on federal Form 4684
Enter the total gambling winnings included in your Arizona
before applying the 10% federal adjusted gross income
.
gross income
limitation and the $100 per loss floor.
Line 18 -
Line 7 -
Enter the Arizona lottery subtraction from Form 140PY,
Enter the amount of casualty loss shown on line 6 that you
page 2, line 45.
incurred and paid while an Arizona resident. Also enter the
amount of casualty loss shown on line 6 from Arizona
Line 19 -
sources that you incurred during the part of the year while a
Maximum allowable gambling loss deduction. Subtract the
nonresident.
amount on line 18 from the amount on line 17.
Line 8 -
Line 20 -
Divide the amount on line 7 by the amount on line 6. Enter
If the amount on line 19 is less than the amount on line 16,
the percentage.
subtract line 19 from line 16. Otherwise, enter zero (0).
Line 9 -
Line 21 -
Multiply the amount on line 5 by the percent on line 8. Enter
If you completed lines 16 through 20, subtract line 20 from
the result.
line 15. If you skipped lines 16 through 20, enter the amount
Job Expenses and Other Miscellaneous
from line 15 here.
Expenses
Line 22 -
Line 10 -
Add lines 14 and 21. This is your tentative Arizona
miscellaneous deduction.
Enter the amount of miscellaneous expenses subject to the
2% federal adjusted gross income limitation allowable on
Arizona Itemized Deduction
federal Form 1040, Schedule A, before applying the
Lines 23 through 28 -
limitation.
Lines 11 through 14 -
Complete lines 23 through 28 as instructed on Form 140PY,
Schedule A(PY).
Complete lines 11 through 14 as instructed on Form 140PY,
Schedule A(PY).
Do not include on line 11 any amount that is allocable to
income excluded from your Arizona taxable income. Such
amounts would include employee business expenses
attributable to income excluded from your Arizona taxable
income.
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