Instructions For Arizona Form 140a - Resident Personal Income Tax Return (Short Form) - 2014
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13Arizon
na Form
20
014 Resid
dent Per
rsonal In
come Ta
ax Return
n (Short
Form)
14
40A
Do Y
You Have to
o File?
For
r information
or help, call o
one of the num
mbers listed:
Arizo
ona Filing Req
quirements
Pho
oenix
(6
602) 255-3381
These rules
apply to all A
Arizona taxpay
yers.
Fro
m area codes 5
520 and 928, to
oll-free
(8
800) 352-4090
You
u must file if
and you
ur
or yo
our gross
Tax
x forms, instr
ructions, and
other tax info
ormation
you are:
Arizona adju
usted
inco
ome is at
gross incom
me is
l
east:
If y
you need tax fo
orms, instructio
ons, and other t
tax information
n,
at least:
:
go t
to the departme
ent’s website a
at
gov.
$ 5,500
0
$1
5,000
Single
Inc
ome Tax Proc
cedures and R
Rulings
The
ese instructions
s may refer to
the departmen
nt’s income ta
ax
M
Married
$11,000
0
$1
5,000
proc
cedures and r
ulings for mo
ore information
n. To view o
or
f
filing joint
prin
nt these, go to
o our website
and click on L
Legal Researc
ch
M
Married
then
n click on Pro
ocedures or R
Rulings and se
elect a tax typ
pe
$ 5,500
0
$1
5,000
f
filing
from
m the drop dow
wn menu.
separate
H
Head of
Pub
blications and
d Brochures
$ 5,500
0
$1
5,000
h
household
To
view or print t
the department
t’s publications
s and brochure
s,
If yo
ou are an Ariz
zona resident,
you must repo
ort income
go t
to our website
and click on P
Publications.
from
m all sources. T
This includes ou
ut-of-state inco
ome.
Leave the
Paper Beh
ind - e-file!
To s
see if you have
e to file, figure
e your gross in
ncome the
same
e as you would
d figure your g
gross income f
for federal
Quick R
Refunds
incom
me tax purpos
ses. Then, you
u should exclud
de income
Accurate
e
Arizo
ona law does n
not tax.
Proof of
f Acceptance
Incom
me Arizona law
w does not tax
x includes the fo
following.
Free **
I
Interest from U
U.S. Governme
ent obligations
s
No
more paper
, math errors
s, or mailing
g delays whe
en
you
u e-file!
Social security
ty retirement b
benefits receiv
ved under
T
Title II of the S
Social Security
y Act
Get
t your refund
quicker with
direct deposi
it option.
B
Benefits receiv
ved under the Ra
ailroad Retirem
ment Act
e-fi
file today, pay
y by April 15
5, 2015, to a
avoid penaltie
es
and
d interest.
A
Active duty mi
ilitary pay
e-fi
file through an
n Authorized
IRS/DOR e-f
file provider o
or
P
Pay received
for active serv
vice as a rese
ervist or a
by
using your p
ersonal comp
puter and the
Internet. Vis
it
N
National Guard
d member
our
r website at w
go
ov for a listin
ng of approve
ed
You
can find your
Arizona adjus
sted gross incom
me on line
e-fi
ile providers a
and on-line fi
iling sources.
17 of
f Arizona Form
m 140A.
**
For free e-file
e requirement
ts, check out
our website a
at
NOTE
E: Even if you
u do not have
to file, you m
ust still file a
w
g
gov.
return
n to get a refun
nd of any Arizo
na income tax
withheld.
Wh
ho Can Use
Form 140A
A?
Do Y
You Have t
to File if Y
You Are an
American
You
u can use Form
m 140A to file f
for 2014 if all
of the followin
ng
app
ply to you.
India
an?
You (and you
ur spouse if ma
arried filing a j
joint return) ar
re
You m
must file if yo
ou meet the A
Arizona filing
requirements
full year resid
dents of Arizon
na.
unless
s all of the follo
owing apply to
o you.
Your Arizon
na taxable inc
come is less
than $50,000
0,
Y
You are an enro
olled member o
of an Indian trib
be.
regardless of
your filing stat
tus.
Y
You live on the
reservation es
tablished for th
hat tribe.
Y
You earned all o
of your income
e on that reserv
vation.
You are a cal
endar year file
er.
Enrolle
ed members of
American India
an tribes that mu
ust file a return
You are not m
making any adj
justments to in
come.
may s
subtract wages
earned while
living and wor
rking on their
You do not it
emize deductio
ons.
tribe's
reservation. If
f you are eligib
ble to subtract
t these wages,
The only tax
credits you wi
ll claim are:
you m
must file Form
140. In this cas
se, do not file F
Form 140A.
The family
y income tax c
credit
The prope
erty tax credit
The d
department issu
ued Income Ta
ax Ruling ITR
R 96-4 on the
The credit
t for increased
excise taxes
Arizon
na tax treatmen
nt of American
n Indians.
You are not c
claiming estima
ated tax payme
ents.
Do Y
You Have to
o File if Yo
ou Are the
Spouse of
NO
OTE: Do not
use Form 14
0A if you are
an active dut
ty
an A
American
Indian and
d You Are
e Not an
mili
itary member.
You may sub
btract all of y
our active dut
ty
Enro
olled Indian?
?
mili
itary pay includ
ded in your fede
eral adjusted g
gross income, bu
ut
You m
must file if you
u meet the Ariz
zona filing requ
uirements. The
you
cannot do this
s on Form 140A
A. To take this
subtraction, yo
ou
depart
tment issued I
Income Tax R
Ruling ITR 96-
-4 on the tax
mus
st file your 201
14 return using
g Arizona Form
m 140. For mor
re
treatm
ment of spouses
s of American
Indians.
info
ormation, see F
Form 140 instru
uctions.
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