Instructions For Arizona Form 140ez - Resident Personal Income Tax Return - 2014 Page 4

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Arizona Form 140EZ
If you amend your federal return for any year, you must also
If you are filing a joint return, enter your SSNs in the same
order as your names. If your name appears first on the
file an Arizona Form 140X for that year. You must file the
,
return
make sure your SSN is the first number listed. If you
Form 140X within 90 days of the final determination of the IRS.
are a nonresident of the United States or a resident alien who
If the IRS makes a change to your federal taxable income for
does not have an SSN use the individual taxpayer
any year, you must report that change to Arizona. You may
identification number (ITIN) the IRS issued to you.
use one of the following two options to report this change.
NOTE: Make sure your SSN is correct. If you are filing a
Option 1
joint return, also make sure you list your SSNs in the same
You may file a Form 140X for that year. If you choose this
order every year.
option, you must amend your Arizona return within 90 days
Make sure that you enter your SSN on your return. Make sure
of the final determination of the IRS. Include a complete
that all SSNs are clear and correct. You may be subject to a
copy of the federal notice with your Form 140X.
penalty if you fail to include your SSN. It will take longer to
Option 2
process your return if SSNs are missing, incorrect, or unclear.
Use your current home address. The department will send
You may file a copy of the final federal notice with the
your refund or correspond with you at that address.
department within 90 days of the final determination of the
IRS. If you choose this option, you must include a statement
For a deceased taxpayer, see page 2 of these instructions.
in which you must:
Foreign Addresses
1. Request that the department recompute your tax; and
If you have a foreign address, enter the information in the
2. Indicate if you agree or disagree with the federal notice.
following order: city, province or state, and country. Follow
If you do not agree with the federal notice, you must also
the country’s practice for entering the postal code.
Do not
include any documents that show why you do not agree.
abbreviate the country name.
If you choose option 2, mail the federal notice and any other
Last Name(s) Used in Prior Years
documents to:
If the last name that you or your spouse are using on this
Arizona Department of Revenue
return is not the same as the last name you used on
Individual Income Audit
returns filed for the last 4 years. Enter any other last
name(s) that you or your spouse used when filing your
PO Box 29084
return during the last 4 years.
Phoenix, AZ 85038-9084
ID Numbers for Paid Preparers
If you pay someone else to prepare your return, that person
must also include an ID number where asked.
A paid preparer may use any of the following.
his or her PTIN
his or her SSN
Forget about
See the light of
the EIN for the business
midnight runs to
day from the comfort
A paid preparer who fails to include the proper ID numbers
of your home with
the post office
may be subject to a penalty.
e-file
Your Filing Status
Box 4 - Married Filing Joint Return
If you are married and filing a joint return, check box 4.
You may file a joint return if you were married as of
Line-by-Line Instructions
December 31, 2014. It does not matter whether or not you
were living with your spouse. You may file a joint return,
Tips for Preparing Your Return:
even if you and your spouse filed separate federal returns.
Make sure that you write your SSN on your return.
You may file a joint return if your spouse died during 2014
and you did not remarry in 2014. See page 2 of these
Complete your return using black ink.
instructions for details.
You must round dollar amounts to the nearest whole
dollar. If 50 cents or more, round up to the next dollar;
Box 5 - Single
if less than 50 cents, round down. Do not enter cents.
If you are filing as single, check box 5.
You must complete your federal return before you can
Use this filing status if you were single on December 31,
start your Arizona return.
2014. You are single if any of the following apply to you.
Make sure you include your daytime telephone number.
You have never been married.
Entering Your Name, Address, and SSN
You are legally separated under a decree of divorce or
of separate maintenance.
NOTE: Please make sure that you write in your SSN on the
You were widowed before January 1, 2014, and you did
appropriate line.
not remarry in 2014, and you do not qualify to file as a
Print or type your name, address, and SSN in the space
qualifying widow or widower with dependent children
provided.
on your federal return.
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