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

Arizona Form 140PTC

Complete Part 2, lines 2 through 6 as instructed on the form.

Part 2, Line 1 - Dependents

Make sure you enter the amount on Part 2, line 6 on Form

List your dependents.

You may claim this credit for

140PTC, page 1, line 17.

dependents that are residents of Arizona. You cannot claim

Line 18 -

this credit for a dependent that is an Arizona nonresident.

List only those people that qualify as your dependent for

Enter the number from page 2, Part 2, line 2 here.

federal income tax purposes.

Except do not list any

Line 19 -

dependent that is not an Arizona resident.

Add the amounts on line 15 and line 17. Enter the total.

Enter the following on line(s) 1a through 1c.

This is your total credit. If you have to file an Arizona Form

1. The dependent's name.

140 enter the amount from Form 140PTC, page 1, line 15 on

2. The dependent's SSN.

Form 140, page 2, line 56 and enter the amount from Form

3. The dependent's relationship to you.

140PTC, page 1, line 17 on Form 140, page 2, line 55.

4. The number of months the dependent lived in your

If you have to file an Arizona Form 140A enter the amount

home during 2014.

from Form 140PTC, page 1, line 15 on Form 140A, page 1,

For federal income tax purposes, a dependent is either a

line 27 and enter the amount from Form 140PTC, page 1,

qualifying child or a qualifying relative. A qualifying child

line 17 on Form 140A, page 1, line 26.

or relative must be a U.S. citizen or resident alien, or a

Direct Deposit of Refund

resident of Canada or Mexico. There is an exception for

certain adopted children.

Complete the direct deposit line if you want us to directly

deposit the amount shown on line 19 into your account at a

To claim a qualifying child as a dependent for federal

bank or other financial institution (such as a mutual fund,

purposes, you must meet the following 5 tests:

brokerage firm or credit union) instead of sending you a check.

1. Relationship test. The child must be your son,

daughter, stepchild, foster child, brother, sister, half

NOTE: Check the box on line

A if the direct deposit will

brother, half sister, stepbrother, stepsister, or a

ultimately be placed in a foreign account. If you check box

descendant of any of them.

A, do not enter your routing or account numbers.

2. Age test. The child must be under age 19 at the end of

If this box is checked, we will not direct deposit your refund.

the year and younger than you, or under age 24 at the

We will send you a check instead.

end of 2014 if a full-time student (and younger than

Why Use Direct Deposit?

you), or any age if permanently and totally disabled.



You get your refund fast!

3. Domicile test. The child must live with you for more



Payment is more secure, there is no check to get lost.

than half of the year. Temporary absences for special



circumstances, such as for school, vacation, medical

More convenient. No trip to the bank to deposit your check.



care, military service, or detention in a juvenile facility

Saves tax dollars. A refund by direct deposit costs less

count as time lived at home.

to process than a check.

4. Support test. The child must not have provided over

NOTE: We are not responsible for a lost refund if you

half of his or her own support during the year.

enter the wrong account information. Check with your

5. Joint Return Test. If the child is married, the child is

financial institution to get the correct routing and account

not filing a joint federal return for the year, unless that

numbers and to make sure your direct deposit will be

joint return is filed only as a claim for refund.

accepted.

To claim a qualifying relative as a dependent for federal

Routing Number

purposes, you must meet the following 4 tests:

MAKE

SURE

YOU

ENTER

THE

CORRECT

Relationship Test.

The person must be either your

ROUTING NUMBER.

relative or have lived in your home as a member of your

The routing number must be nine digits. The first 2 digits

household all year. The person cannot be a qualifying child.

must be 01 through 12 or 21 through 32. Otherwise, the

2. Joint Return Test. If the person is married, he or she

direct deposit will be rejected and a check sent instead. On

cannot file a joint federal return unless the return is filed

the sample check, the routing number is 250250025.

only as a claim for refund and no tax liability would

Your check may state that it is payable through a financial

exist for either spouse if they had filed separate returns.

institution different from the one at which you have your

Income Test. The person’s gross income must be less

checking account.

than $3, 950.

If so, do not use the routing number on that check. Instead,

4. Support Test. You must have provided over half of the

contact your financial institution for the correct routing

person’s total support in 2014.

number to enter here.

To learn more about who may be a dependent, see federal

publication 501.

Instructions For Arizona Form 140ptc - Property Tax Refund (Credit) Claim - 2014 Page 5

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