Instructions For Arizona Form 140ptc - Property Tax Refund (Credit) Claim - 2014

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Arizona Form
2014 Property Tax Refund (Credit) Claim
140PTC
If you meet all of 1 through 4, you may claim a refund of
NOTICE: If you are age 70 or over and meet certain tests,
Arizona property taxes. Complete Form 140PTC to figure
you may be able to defer the payment of your property taxes
your credit.
on your home. You should contact your county assessor for
details. If you defer your property taxes, you cannot claim
When Should I File?
the property tax credit for those taxes.
Form 140PTC is due by April 15, 2015. File your claim as
Phone Numbers
soon as you can after January 1, but no later than April 15,
2015. We will disallow your credit if you do not file by
For information or help, call one of the numbers listed:
April 15, 2015.
Phoenix
(602) 255-3381
What if I Cannot File on Time?
From area codes 520 and 928, toll-free
(800) 352-4090
You may ask for an extension if you know you will not be
Tax forms, instructions, and other tax information
able to file on time. We can grant an extension for up to six
If you need tax forms, instructions, and other tax
(6) months.
information,
go
to
the
department’s
website
at
To apply for an extension, file Arizona Form 204. You must
file Form 204 by April 15. See Form 204 for details. If you
Income Tax Procedures and Rulings
are filing Form 140PTC under an extension, make sure that
These instructions may refer to the department’s income tax
you check box 82F on page 1 of the return.
procedures and rulings for more information. To view or
We cannot allow your credit if the U.S. Post Office does not
print these, go to our website and click on Legal Research
postmark your request by April 15, 2015. You may also use
then click on Procedures or Rulings and select a tax type
certain private delivery services designated by the Internal
from the drop down menu.
Revenue Service (IRS) to meet the “timely mailing as timely
Publications and Brochures
filed” rule.
To view or print the department’s publications and
What Must I Include When I File?
brochures, go to our website and click on Publications.
When you file a PTC claim, you must include certain
Purpose of Form
documents with your claim. Include all required documents
Use Arizona Form 140PTC to file an original claim for the
after page 2 of Form 140PTC. If you do not include the
property tax credit. If you are claiming the property tax
required documents with your PTC claim, the department
credit, you may also use Form 140PTC to claim a credit for
will disallow your claim.
To find out what you must
increased excise taxes.
include, look at the following list. Find the heading(s) that
Also, use Form 140PTC to amend a 2014 Form 140PTC. If
applies to you.
amending, check box 95 on the top of the form.
Title 16 Supplemental Security Income (SSI)
Who Can Use Form 140PTC?
Recipient
File Form 140PTC only if you meet the following.
When you file your PTC claim, you must include a
1. You were a resident of Arizona for the whole year.
statement from the Social Security Administration (SSA).
(From January 1, 2014 to December 31, 2014.)
Include this statement with your claim. This statement must
2. You were either 65 or older by December 31, 2014, or if
show all of the following.
you were under age 65, you were receiving Title 16
1. Your name and address
Supplemental Security Income (SSI) payments during
2. Your SSN
2014. (You must meet only one of these requirements.)
3. The payments you received or are due to receive are
3. Your total household income was less than $3,751 if
Title 16 SSI payments
you lived alone. If others lived with you, your total
household income was less than $5,501.
4. The period for which you received or are due to receive
Title 16 SSI payment.
4. You paid property taxes or rent on your main home in
Arizona during 2014. You may also have paid both
5. The date the SSA issued the statement
property taxes and rent for the whole year of 2014. If
Homeowner
you only paid rent during 2014, you must have rented
When you file your PTC claim, you must include a copy of
for the whole year. You also meet this requirement if
a statement showing your property taxes that you paid in
one of the following applies.
2014. Include this statement with your claim. This statement
You were a resident of a nursing home in Arizona.
The nursing home was subject to and paid property
may be one of the following.
taxes. You used your social security or other
1. A copy of your property tax statement from your
personal funds to pay the nursing home.
mortgage company.
You were a shareholder of a cooperative
2. A copy of your paid receipt from your county treasurer.
corporation in Arizona. The unit that you lived in
3. Your property tax bill with copies of both the fronts
was your main home during 2014.
and backs of your canceled checks that were cashed
You were a member of a condominium association in
in 2014.
.
Arizona. Your unit was your main home during 2014

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