Instructions For Arizona Form 140x - 2013 (Page 9 of 10) in pdf

Arizona Form 140X



Part III

Check to make sure that your math is correct. A math

error can cause delays in processing your return.

Jane would complete form 140X, page 2, Part III as follows:



Make sure your NAME is on the return.

(a)

(b)

(c)

(d)



Write your SSN and tax year on the front of your check.

Item

Original

Amount to

Corrected

Attach your check to the front of your return in the

Amount

Add or

Amount

upper left hand corner where indicated.

Reported

Subtract

The Department of Revenue may charge you $25 for a check

Interest

$2,500

$1,500

$4,000

returned unpaid by your financial institution.

Income



Check the boxes to make sure you have filled in any that

apply to you.

Part IV



Make certain you have attached all required documents

Because the interest income would be included in Jane’s

and/or schedules.

federal adjusted gross income, Jane would complete Part IV

as follows:

Filing Your Return

Line 17, federal adjusted gross income increased by interest

Before you mail your return, make a copy of your return.

income reported on additional Form 1099INT.

Also make a copy of any schedules that you are sending in

Form 140X, page 1

with your return. Keep the copies for your records. Be sure

that you mail the original and not a copy.

When Jane completes page 1 of Form 140X, Jane would

include this interest income in her federal adjusted gross

The department cannot accept checks or money orders in

foreign currency. You must make payment in U.S. dollars.

income reported on page 1, line 17.

To avoid delays, if you are amending more than one tax

On Jane’s original return, she reported a federal adjusted

return, please use a separate envelope for each return.

gross income of $50,000. On this amended return, Jane will

report a federal adjusted gross income $51,500 ($50,000

Where Should I Mail My Amended Return?

+$1,500).

Make sure you put enough postage on your

Example 3

envelope.

Sam, a full year resident, took a subtraction from income for

If you are sending a payment with this return, mail the

Arizona state retirement income on his original 2013 return

amended return to:

for $3,500. Sam is filing this amended return to claim the

Arizona Department of Revenue

allowable subtraction of $2,500.

PO Box 52016

Part III

Phoenix, AZ 85072-2016

Sam would complete Part III as follows.

If you are expecting a refund, or owe no tax, or owe tax

but are not sending a payment, mail your amended return to:

(a)

(b)

(c)

(d)

Arizona Department of Revenue

Item

Original

Amount to

Corrected

PO Box 52138

Amount

Add or

Amount

Phoenix, AZ 85072-2138

Reported

Subtract

How Long to Keep Your Return

Subtraction

$3,500

($1,000)

$2,500

From Income

You must keep your records as long as they may be needed

for the administration of any provision of Arizona tax law.

Part IV

Generally, this means you must keep records that support

Sam would complete Part IV as follows:

items shown on your return until the period of limitations for

Line 21, subtractions from income decreased to reflect the

that return runs out.

allowable subtraction for Arizona state retirement claimed

The period of limitations is the period of time in which you

on original return.

can amend your return to claim a credit or refund or the

Form 140X, page 1

department can assess additional tax.

When Sam completes page 1 of Form 140X, Sam would

A period of limitations is the limited time after which no

enter $2,500 ($3,500 - $1,000) on line 21.

legal action can be brought. Usually, this is four years from

the date the return was due or filed.

Instructions Before Mailing

In some cases, the limitation period is longer than four years.



The period is six years from when you file a return if you

Sign your return and mail it to the address listed below.

underreport the income shown on that return by more than 25%.

If you are filing a joint amended return, both you and

The department can bring an action at any time if a return is

your spouse must sign.

false or fraudulent, or you do not file a return.



Be sure you enter your daytime telephone number in the

To find out more about what records you should keep, get

space provided on the front of your return.

federal Publication 552 at

Instructions For Arizona Form 140x - 2013 Page 9

Related Articles

Related forms

Related Categories