Instructions For Arizona Form 140ez - Resident Personal Income Tax Return

Arizona Form 140EZ

Residents

The department has issued a ruling on the Arizona tax

treatment of American Indians. This ruling is ITR 96-4.

You are a resident of Arizona if your domicile is in Arizona.

Domicile is the place where you have your permanent home.

Do You Have to File if You Are the Spouse of

It is where you intend to return if you are living or working

an American Indian and You Are Not an

temporarily in another state or country.

Enrolled Indian?

If you leave Arizona for a temporary period, you are still an

You must file if you meet the Arizona filing requirements. The

Arizona resident while gone. A resident is subject to tax on all

department has issued a ruling on the tax treatment of

income no matter where the resident earns the income.

spouses of American Indians. This ruling is ITR 96-4.

Part-Year Residents

Do You Have to File if You Are in the Military?

If you are a part-year resident, you must file Arizona Form

You must file if you meet the Arizona filing requirements

140PY, Part-Year Resident Personal Income Tax Return.

unless all the following apply to you.

You are a part-year resident if you did either of the



following during 2014.

You are an active duty member of the United States



armed forces.

You moved into Arizona with the intent of becoming a



resident.

Your only income for the taxable year is pay received



You moved out of Arizona with the intent of giving up

for active duty military service.

your Arizona residency.



There was no Arizona tax withheld from your active

Nonresidents

duty military pay.

If Arizona tax was withheld from your active duty military

If you are a nonresident, you must file Arizona Form

pay, you must file an Arizona income tax return to claim any

140NR, Nonresident Personal Income Tax Return

refund you may be due from that withholding.

What if a Taxpayer Died?

You must also file an Arizona income tax return if you have

any other income besides pay received for active duty

If a taxpayer died before filing a return for 2014, the

military service.

taxpayer's spouse or personal representative may have to file

and sign a return for that taxpayer.

A personal

If you are an Arizona resident and you have to file an

representative can be an executor, administrator, or anyone

Arizona return, you should file using Form 140. If you were

who is in charge of the deceased taxpayer’s property.

an Arizona resident when you entered the service, you

If the deceased taxpayer did not have to file a return but had

remain an Arizona resident, no matter where stationed, until

tax withheld, a return must be filed to get a refund.

you establish a new domicile.

The person who files the return should use the form the

As an Arizona resident, you must report all of your income,

taxpayer would have used. The person who files the return

no matter where stationed. You must include your military

should print the word "deceased" after the decedent's name

pay, but using Form 140, you may subtract all pay received

in the address section of the form. Also enter the date of

for active duty military service; to the extent it is included in

death after the decedent's name.

your federal adjusted gross income.

If your spouse died in 2014 and you did not remarry in 2014,

If you are not an Arizona resident, but stationed in Arizona,

or if your spouse died in 2015 before filing a return for 2014,

the following applies to you.



you may file a joint return. If your spouse died in 2014, the

You are not subject to Arizona income tax on your

joint return should show your spouse's 2014 income before

military pay.



death and your income for all of 2014. If your spouse died in

You must report any other income you earn in Arizona.

2015, before filing the 2014 return, the joint return should

Use Arizona Form 140NR, Nonresident Personal

show all of your income and all of your spouse's income for

Income Tax Return, to report this income.

2014. Print "Filing as surviving spouse" in the area where

To find out more, see our brochure, Pub 704, Taxpayers in

you sign the return. If someone else is the personal

the Military.

representative, he or she must also sign the return.

Residency Status

Are Any Other Returns Required?

If you are not sure if you are an Arizona resident for state

You may also have to file a fiduciary income tax return

income tax purposes, we may be able to help.

(Form 141AZ).

For details about filing a fiduciary income tax return, call the

The department has issued a procedure on determining

residency status. This procedure is ITP 92-1

department at (602) 255-3381.

Instructions For Arizona Form 140ez - Resident Personal Income Tax Return - 2014 Page 2

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