Looking for a Arizona Tax Forms And Templates? Download it for free!

Arizona Form 140A

Do You Have to File if You Are in the

Nonresidents

Military?

If you are a nonresident, you must file Form 140NR,

Nonresident Personal Income Tax Return.

You must file if you meet the Arizona filing requirements

unless all the following apply to you.

What if a Taxpayer Died?



You are an active duty member of the United States

armed forces.

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



Your only income for the taxable year is pay received for

taxpayer's spouse or personal representative may have to file

active duty military service.

and sign a return for that taxpayer. A personal representative

can be an executor, administrator, or anyone who is in charge



There was no Arizona tax withheld from your active duty

of the deceased taxpayer’s property.

military pay.

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

If Arizona tax was withheld from your active duty military

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

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

The person who files the return should use the form the

refund you may be due from that withholding.

taxpayer would have used. The person who files the return

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

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

any other income besides pay received for active duty

the address section of the form. Also, enter the date of death

military service.

after the decedent's name.

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

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

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

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

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

resident when you entered the service, you remain an Arizona

joint return should show your spouse's 2014 income before

resident, no matter where stationed, until you establish a new

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

domicile. As an Arizona resident, you must report all of your

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

income, no matter where stationed. You must include your

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

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

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

received for active duty military service; to the extent it is

sign the return. If someone else is the personal representative,

included in your federal adjusted gross income.

he or she must also sign the return.

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

Are Any Other Returns Required?

the following applies to you.

You may also have to file a fiduciary income tax return (Form



141AZ). For details about filing a fiduciary income tax return,

You are not subject to Arizona income tax on your

call the department at (602) 255-3381.

military pay.



Claiming a Refund for a Deceased Taxpayer

You must report any other income you earn in Arizona.

Use Form 140NR, Nonresident Personal Income Tax

If you are claiming a refund for a deceased taxpayer, you

Return, to report this income.

must complete Arizona Form 131, Claim for Refund on

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

Behalf of Deceased Taxpayer. Place this form on top of the

the Military.

return.

Residency Status

What Are the Filing Dates and Penalties?

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

When Should You File?

income tax purposes, we may be able to help. The department

issued Income Tax Procedure ITP 92-1 on determining

Your 2014 calendar year tax return is due no later than

midnight, April 15, 2015. File your return as soon as you can

residency status.

after January 1, but no later than April 15, 2015.

Residents

What if You Cannot File on Time?

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

You may request an extension if you know you will not be

Domicile is the place where you have your permanent home.

able to file on time.

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

temporarily in another state or country.

NOTE: An extension does not extend the time to pay your income

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

tax. For details, see the instructions for Arizona Form 204.

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

To get a filing extension, you can either:

all income no matter where the resident earns the income.

Part-Year Residents

1. Apply for a state extension. To apply for a state

extension, file Arizona Form 204 by April 15. See Form

If you are a part-year resident, you must file Form 140PY,

204 for details. You do not have to include a copy of the

Part-Year Resident Personal Income Tax Return.

extension with your return when you file, but make sure

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

that you check box 82F on page 1 of the return. If you

during 2014.

must make a payment, use Arizona Form 204, or visit



You moved into Arizona with the intent of becoming a

to make an electronic payment.

resident.



Use your federal extension (federal Form 4868). File your

You moved out of Arizona with the intent of giving up

Arizona return by the same due date. You do not have to

your Arizona residency.

include a copy of your federal extension with your

Arizona return, but make sure that you check box 82F on

page 1 of the return.

Instructions For Arizona Form 140a - Resident Personal Income Tax Return (Short Form) - 2014 Page 2

Related Articles

Related forms

Related Categories