Instructions For Arizona Form 140et - Credit For Increased Excise Taxes - 2014
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4Arizona Form
2014 Credit for Increased Excise Taxes
140ET
How do I Know if I Must File an Income Tax
Phone Numbers
Return?
For information or help, call one of the numbers listed:
You must file an Arizona income tax return if:
Phoenix
(602) 255-3381
Your gross income is $15,000 or more. Figure your
gross income the same as you would figure your gross
From area codes 520 and 928, toll-free
(800) 352-4090
income for federal income tax purposes.
Tax forms, instructions, and other tax information
Your Arizona adjusted gross income is $11,000 or
If you need tax forms, instructions, and other tax
more if married filing a joint return.
information,
go
to
the
department’s
website
at
Your Arizona adjusted gross income is $5,500 or more if
single, head of household or married filing a separate return.
Income Tax Procedures and Rulings
Your Arizona adjusted gross income is your federal adjusted
gross income modified by additions and subtractions allowed
These instructions may refer to the department’s income tax
under Arizona law. If you are not sure if your Arizona adjusted
procedures and rulings for more information. To view or
gross income meets this limit, you may want to complete an
print these, go to our website and click on Legal Research
Arizona income tax return.
then click on Procedures or Rulings and select a tax type
How do I Know if I Qualify for the Property Tax
from the drop down menu.
Credit?
Publications and Brochures
You may claim the property tax credit using Arizona Form
To view or print the department’s publications and
140PTC if you meet all the following.
brochures, go to our website and click on Publications.
You were either 65 or older in 2014 or, if under age 65,
you were receiving SSI Title 16 income from the Social
Who Can Use Form 140ET?
Security Administration.
You were an Arizona resident for the full year in 2014.
NOTE: Do not file Form 140ET if you are filing an income
You paid property tax on your Arizona home in 2014.
tax return using Arizona Form 140, Form 140A, Form
You paid rent on taxable property for the entire year or
140EZ, or Form 140PY. You may claim this credit on those
forms by completing the worksheet in the instructions for
you did a combination of both.
those forms.
If you lived alone, your total household income was
under $3,751.
If you lived with others, the total
File Form 140ET only if you meet the following.
household income was under
$5,501.
To see what
1.
You are not required to file an income tax return and you do
income is included in household income, see the Form
not qualify for the property tax credit on Arizona Form
140PTC instructions.
140PTC.
2.
You were an Arizona resident during 2014.
Do not file Form 140ET if you are filing Form 140PTC.
3.
You are not claimed as a dependent by any other taxpayer.
You may claim this credit on Form 140PTC.
4. You were not sentenced for at least 60 days of 2014 to a
When Should I File?
county, state, or federal prison.
5. Your federal adjusted gross income is:
You should file this form by April 15, 2015. You may
request an extension using Form 204.
$25,000 or less if you are married filing a joint claim;
$25,000 or less if you are filing as head of household;
What if a Claimant Died?
$12,500 or less if single;
$12,500 or less if married filing a separate claim.
If a claimant died before filing a claim for 2014, the
taxpayer's spouse or personal representative may file and
Your federal adjusted gross income is income that you must
sign a Form 140ET for that person.
A personal
report on your federal income tax return less adjustments to
representative can be an executor, administrator, or anyone
income allowed on the federal income tax return. If you are
who is in charge of the deceased taxpayer’s property.
not sure if your federal adjusted gross income meets the
limit, you may want to complete a federal income tax return.
Enter the word "deceased" after the decedent's name in the
address section of the form. Also enter the date of death after
If you meet all of 1 through 5 above, you may claim a credit
the decedent's name.
for increased excise taxes paid using Form 140ET. Complete
Form 140ET to figure your credit.
You must also complete Arizona Form 131, Claim for
Refund on Behalf of Deceased Taxpayer. Place this form on
NOTE: The credit cannot exceed $100 per household. Do
top of Form 140ET.
not file Form 140ET if someone else in your household has
already claimed $100 of the credit. If someone else in your
How do I Amend a Claim?
household has filed Form 140ET claiming less than $100,
For 2014, if you need to make changes to your claim once
you may file Form 140ET. The total of all credit claims filed
you have filed, you should file a corrected Form 140ET. Be
from your household cannot be more than $100.
sure to check box 95 at the top of the amended claim form.
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