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

Arizona Form 140EZ

worksheet continued:

NOTE: If you got divorced during the year, see our income

tax ruling, ITR 14-2; and Publication 200 for help

If you checked filing status 4 (married

filing jointly), enter $80 here. If you

completing your return.

checked filing status 5 (single), enter $40

here. Also enter this amount on Form

Income

140EZ, page 1, line 10.

Line 6 - Federal Adjusted Gross Income

Payments

You must complete your federal return before you enter an

amount on line 6. You must complete a 2014 federal return to

Line 12 - 2014 Arizona Income Tax Withheld

figure your federal adjusted gross income. You must complete a

federal return even if you do not have to file a federal return.

Enter the Arizona income tax withheld shown on the

Form(s) W-2 from your employer. Include the Form(s) W-2

Arizona uses federal adjusted gross income as a starting

after the last page of your return.

point to determine Arizona taxable income. Your federal

adjusted gross income is your Arizona gross income.

NOTE: You should receive your Form(s) W-2 no later than

January 31. If you did not receive a Form W-2 or you think

NOTE: Be sure to use your federal adjusted gross income

your Form W-2 is wrong, contact your employer.

and not your federal taxable income.

Line 13 - 2014 Arizona Extension Payment

Figuring Your Tax

(Form 204)

Line 7 - Standard Deduction and Personal Exemption

Use this line to report the payment you sent with your

If your filing status

Your standard deduction and

extension request or the electronic extension payment you

is:

personal exemption are:

made using

Married filing jointly

$ 14,210

Line 14 - Increased Excise Tax Credit

Single

$ 7,109

You may take this credit if you meet all of the following:

Line 8 - Arizona Taxable Income

You meet the income threshold for your filing status.

Subtract line 7 from line 6 and enter the difference. Use this

amount to find your tax using the Optional Tax Tables.

You are not claimed as a dependent by any other taxpayer.

3. You were not sentenced for at least 60 days of 2014 to a

Line 9 - Tax Amount

county, state or federal prison.

Enter the tax from the Optional Tax Tables.

If you are married filing a joint return, you may take this

Line 10 - Family Income Tax Credit

credit if the amount on Form 140EZ, page 1, line 6, is $25,000

or less. If you are single, you may take this credit if the

e-file

software will let you know if you are

amount on Form 140EZ, page 1, line 6, is $12,500 or less.

eligible and will figure the credit for you.

To figure your credit, complete the following worksheet.

NOTE: The family income tax credit will only reduce your

tax and cannot be refunded.

Credit for Increased Excise Taxes Worksheet

You may take this credit if your income does not exceed the

Check one

maximum income allowed for your filing status.

If you checked filing status 4, is the

Yes

If you are married filing a joint return with no dependents, you

amount on Form 140EZ, page 1, line 6,

may take this credit if the amount on Form 140EZ, line 6, is

$25,000 or less?

$20,000 or less.

If you checked filing status 5, is the

If you are single with no dependents, you may take this

amount on Form 140EZ, page 1, line 6,

credit if the amount on Form 140EZ, line 6, is $10,000 or

$12,500 or less?

less. You may qualify for this credit even if your parents

If you checked no, STOP. You do not

can claim you as a dependent on their income tax return. To

qualify for this credit. If you checked

figure your credit, complete the following worksheet.

yes, complete the rest of this worksheet

Family Income Tax Credit Worksheet

If you checked filing status 4 (married

Check one

filing jointly), enter $50 here. If you

If you checked filing status 4, is the

checked filing status 5 (single), enter

amount on Form 140EZ, page 1, line 6,

Yes

$25 here. Also enter this amount on

$20,000 or less?

Form 140EZ, page 1, line 14.

If you checked filing status 5, is the

amount on Form 140EZ, page 1, line 6,

NOTE: The credit cannot exceed $100 per household. Do

$10,000 or less?

not claim this credit if someone else in your household has

If you checked no, STOP. You do not

already claimed $100 of the credit. If someone else in your

qualify for this credit.

household has claimed less than $100, you may claim the

credit as long as all credit claims filed from your household

If you checked yes, complete the rest of

do not exceed $100.

this worksheet.

Instructions For Arizona Form 140ez - Resident Personal Income Tax Return - 2014 Page 5

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