Instructions For Form 140nr (Schedule A(Nr)) - Itemized Deductions

2014 Form 140NR Schedule A(NR) Itemized Deductions

some of the mortgage interest you paid for 2014 that you

For Nonresidents Only

could not deduct for federal purposes.

Before you complete this form, you must complete a federal

Gambling Losses

Form 1040, Schedule A.

Even if you don’t itemize

deductions on your federal return, you must include a copy

Lines 8 through 12 -

of the federal Form 1040, Schedule A, with this form.

Skip lines 8 through 12 if you are not deducting gambling

The itemized deductions allowed for Arizona purposes are

losses.

those itemized deductions that are allowable under the

You can deduct wagering losses only to the extent of

Internal Revenue Code (IRC).

wagering gains. If you take a subtraction for Arizona lottery

As an Arizona nonresident, you must prorate these

winnings, you may have to adjust your deduction for

deductions by the percentage which your Arizona gross

gambling losses.

income is to your federal adjusted gross income.

Complete lines 8 through 12 as instructed on the form.

In some cases, the amount allowed for medical and dental

Gifts to Charity

expenses, mortgage interest, gambling losses, and charitable

contributions may be different for Arizona purposes than for

Line 13 -

federal purposes. You must complete lines 1 through 13 if

Skip line 13 if you are not claiming a credit for any of your

any of the following apply.

charitable contributions.

1. You are deducting medical and dental expenses.

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

2. You are claiming a federal credit (from federal Form

charitable contributions.

Enter the amount of charitable

8396) for interest paid on mortgage credit certificates.

contributions for which you are claiming a credit.

3. You are deducting gambling losses while claiming a

subtraction for Arizona lottery winnings.

For Example:

4. You are claiming a credit for a charitable contribution

If you

for which you are also taking a credit under Arizona

claimed a

For:

law.

credit on

If any of the above items apply, complete lines 1 through 13

AZ Form:

as instructed below.

Contributions to Qualifying

321

Charitable Organizations

Medical and Dental Expenses

You must make an

Contributions Made or Fees

Skip lines 1 through 6 if you are not deducting medical and

entry on line 13 if

322

Paid to Public School

you deducted the

dental expenses.

Contributions to

amount contributed

Line 1 -

323

as an itemized

Private School Tuition

Enter the total of your medical and dental expenses after you

deduction on

Organization

reduce these expenses by any payments received from

federal Form 1040,

331

Donation of School Site

insurance or other sources. Do not reduce the amount you

Schedule A.

enter on line 1 by amounts paid from an Arizona Long-Term

Donations to the Military

340

Health Care Savings Account (AZLTHSA).

Family Relief Fund

Be sure you reduce these expenses by any payments

Contributions to

received from insurance or other sources. Do not include the

348

Certified School Tuition

following amounts you paid through an employer-sponsored

Organization - Individual

health insurance plan (cafeteria plan) unless your employer

included the amount(s) in Box 1 of your Form W-2.

If you claimed a private school tuition credit on your 2013



return for a contribution that you made during 2014 (see

Insurance premiums you paid through the plan.



Other medical and dental expenses paid by the plan.

Arizona Forms 323 and 348), you must make this

adjustment on your 2014 return, even though you claimed

If you are self-employed, do not include any amount that

the credit on your 2013 return.

you paid for health insurance that you deducted in

computing your federal adjusted gross income.

If you are claiming a credit on your 2014 return for a

Line 2 -

contribution made during 2015 (see Arizona Forms 323 and

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

Enter any amount of medical and dental expenses included

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

on line 1 that were paid from your AZLTHSA.

Lines 3 through 6 -

Adjusted Itemized Deductions

Complete lines 3 through 6 as instructed on the form.

Lines 14 through 22 -

Interest Paid on Mortgage Credit Certificates

Complete lines 14 through 22 as instructed on the form.

Line 7 –

Skip line 7 if you are not claiming a federal credit for

interest paid on mortgage credit certificates.

If you received a federal credit for interest paid on mortgage

credit certificates (from federal Form 8396), you may deduct

Instructions For Form 140nr (Schedule A(Nr)) - Itemized Deductions - 2014

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