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

Instructions For Form 140py (Schedule A(Pyn)) - Itemized Deductions - 2014 Page 3

Form 140PY, Schedule A(PYN)

If you claimed a private school tuition credit on your 2013

return for a contribution that you made during 2014 (see AZ

Form 323 and 348), you must make this adjustment on your

2014 return, even though you claimed the credit on your

2013 return.

If you are claiming a credit on your 2014 return for

contributions made during 2015 (see AZ Forms 323 and

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

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

Lines 42 through 50 -

Complete lines 42 through 50 as instructed on Form 140PY,

Schedule A(PYN).

Line 51 -

Complete the following worksheet to determine what

percentage to enter on line 51.

Worksheet

1. Arizona source income

Amount

a. ________________________

a.____________

b. ________________________

b.____________

c. ________________________

c.____________

d. ________________________

d.____________

2. Add the amounts on lines 1a

through line 1d.

3. Enter the amount from Form

140PY, page 1, line 26.

4. Divide the amount on line 2 by

the amount on line 3. Enter the

percent here and on Form 140PY,

Schedule A (PYN), Line 51.

Lines 52 and 53 -

Complete lines 52 and 53 as instructed on Form 140PY,

Schedule A(PYN).

Instructions For Form 140py (Schedule A(Pyn)) - Itemized Deductions - 2014 Page 3