Arizona Form 140py - Part-Year Resident Personal Income Tax Return

Arizona Form

2013 Part-Year Resident Personal Income Tax Return

140PY

For information or help, call one of the numbers listed:

Do You Have to File?

Phoenix

(602) 255-3381

Arizona Filing Requirements

From area codes 520 and 928, toll-free

(800) 352-4090

These rules apply to all Arizona taxpayers

Tax forms, instructions, and other tax information

You must file if

and your Arizona

or your gross

If you need tax forms, instructions, and other tax

you are:

adjusted gross

income is at least:

information, go to the department’s Internet home page at

income is at least:



Single

$ 5,500

$15,000



Married

Income Tax Procedures and Rulings

$11,000

$15,000

filing joint

These instructions may refer to the department’s income tax



Married

procedures and rulings for more information. To view or

filing

$ 5,500

$15,000

print these, go to our home page and click on Legal

separate

Research then click on Procedures or Rulings and select a



Head of

tax type from the drop down menu.

$ 5,500

$15,000

household

Publications and Brochures

If you are a part-year resident, you must report all income

To view or print the department’s publications and

for the part of the year you were an Arizona resident, plus

any income from Arizona sources for the part of the year

brochures, go to our home page and click on Publications.

you were an Arizona nonresident.

To see if you have to file, figure your gross income the same as

you would figure your gross income for federal income tax

purposes. Then you should exclude income Arizona law does

Leave the Paper Behind - e-file!

not tax.



You can find your Arizona adjusted gross income on line

Quick Refunds



20 of Arizona Form 140PY.

Accurate



NOTE: You must file a state return even if your employer

Proof of Acceptance



withheld all or part of the tax. Even if you do not have to

Free **

file, you must still file a return to get a refund of any Arizona

No more paper, math errors, or mailing delays when

income tax withheld.

you e-file!

Do You Have to File if You Are an American

Get your refund quicker with direct deposit option.

Indian?

You must file if you meet the Arizona filing requirements

e-file today, pay by April 15, 2014, to avoid penalties

unless all the following apply to you.

and interest.



You are an enrolled member of an Indian tribe.

e-file through an Authorized IRS/DOR e-file provider



You live on the reservation established for that tribe.

or by using your personal computer and the Internet.



You earned all of your income on that reservation.

Visit our web site at for a listing of

The department has issued a ruling on the Arizona tax

approved e-file providers and on-line filing sources.

treatment of American Indians. This ruling is ITR 96-4.

** For free e-file requirements, check out our web site

Do You Have to File if You Are the Spouse of

an American Indian and You Are Not an

Enrolled Indian?

Are You Subject to Tax in Arizona?

You must file if you meet the Arizona filing requirements. The

As a part-year resident, you are subject to tax on all of the

department has issued a ruling on the tax treatment of

following.

spouses of American Indians. This ruling is ITR 96-4.

1. Any income you earned in 2013 while an Arizona

Do You Have to File if You Are in the Military?

resident. This includes any interest or dividends

You must file if you meet the Arizona filing requirements

received from sources outside Arizona.

unless all the following apply to you.

2. Any income you earned from an Arizona source in 2013



You are an active duty member of the United States

before moving to (or after leaving) the state.

armed forces.

NOTE: If you also have Arizona source income and deductions



Your only income for the taxable year is pay received

for the portion of the year you were an Arizona nonresident, file

for active duty military service.

Arizona Form 140PY for the entire taxable year.



There was no Arizona tax withheld from your active

duty military pay.

Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013

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