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

Form 140PY, Schedule A(PYN)

Line 5 - Casualty and Theft Losses

Line 21 -

If you completed lines 16 through 20, subtract line 20 from

Enter the casualty loss(es) allowable on federal Form 1040,

line 15. If you skipped lines 16 through 20, enter the amount

Schedule A, after applying the 10% federal adjusted gross

from line 15 here.

income limitation and the $100 per loss floor.

Line 22 -

Line 6 -

Add lines 14 and 21.

Enter the casualty loss(es) allowable on federal Form 4684

Lines 23 through 28 –

before applying the 10% federal adjusted gross income

limitation and the $100 per loss floor.

Complete lines 23 through 28 as instructed on Form 140PY,

Schedule A(PYN).

Line 7 -

Enter the amount of casualty loss shown on line 6 that you

PART 2

incurred and paid while an Arizona resident. Also enter the

Line 29 -

amount of casualty loss shown on line 6 from Arizona sources

that you incurred during the part of the year while a nonresident.

Enter the total of your medical and dental expenses after

you reduce these expenses by any payments received from

Lines 8 and 9 -

insurance or other sources. Do not reduce the amount on

Complete lines 8 and 9 as instructed on the form.

line 29 by amounts paid from an AZLTHSA.

Line 10 - Job Expenses and Other Miscellaneous

Do not include insurance premiums you paid through an

Expenses

employer-sponsored health insurance plan (cafeteria plan)

unless your employer included the premiums in Box 1 of your

Enter the amount of miscellaneous expenses subject to the

Form(s) W-2.

2% federal adjusted gross income limitation allowable on

Also, do not include any other medical and dental expenses

federal Form 1040, Schedule A, before applying the

paid by the plan unless your employer included the amount

limitation.

paid in Box 1 of your Form(s) W-2. If self-employed, do not

Lines 11 through 14 -

include any amount paid for health insurance that you

deducted in computing your federal adjusted gross income.

Complete lines 11 through 14 as instructed on Form 140PY,

Schedule A(PYN).

The medical and dental expenses for Arizona purposes are

the same as for federal purposes.

Do not include on line 11 any amount that is allocable to income

excluded from your Arizona taxable income. Such amounts

Line 30 -

would include employee business expenses attributable to

Enter any amount of medical and dental expenses included

income excluded from your Arizona taxable income.

on line 29 that were paid from your AZLTHSA.

Line 15 -

Lines 31 through 40 -

Enter the amount of other allowable miscellaneous expenses

Complete lines 31 through 40 as instructed on Form 140PY,

not subject to the 2% federal adjusted gross income

Schedule A(PYN).

limitation that you incurred and paid while an Arizona

Line 41 -

resident.

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

Also enter the amount of other allowable miscellaneous

charitable contributions. Enter the amount of charitable

expenses not subject to the 2% federal adjusted gross income

contributions for which you are taking a credit.

limitation from Arizona sources that you incurred and paid

For Example:

during the part of the year while a nonresident.

If you claimed

Lines 16 through 20 -

a credit on

For:

Skip lines 16 through 20 if not deducting gambling losses.

AZ Form:

Line 16 -

Contributions to

You must make an

321

Qualifying Charitable

Enter the amount of wagering losses included on line 15,

entry here if you

Organizations

Form 140PY Schedule A(PYN).

deducted the

Contributions Made or

Line 17 -

amount

322

Fees Paid to Public

contributed as an

Enter the total gambling winnings included in your Arizona

Schools

itemized

gross income.

deduction on

Contributions to Private

Line 18 -

federal Form

323

School Tuition

1040, Schedule A.

Enter the Arizona lottery subtraction from Form 140PY,

Organizations

page 2, line 45.

331

Donatino of School Site

Line 19 -

Donations to the Military

340

Maximum allowable gambling loss deduction. Subtract the

Family Relief Fund

amount on line 18 from the amount on line 17.

Contributions to

Line 20 -

348

Certified School Tuition

If the amount on line 19 is less than the amount on line 16,

Oganization - Individual

subtract line 19 from line 16. Otherwise, enter zero (0).

Instructions For Form 140py (Schedule A(Pyn)) - Itemized Deductions - 2014 Page 2

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