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

Arizona Form 140PY

2. Arizona source itemized deductions incurred and paid

Line 20 - Arizona Adjusted Gross Income

during the period of nonresidency.

Add lines 18 and 19. Subtract that amount from line 17.

3. A portion of all other itemized deductions paid during

You may also complete the following worksheet to figure

the period of nonresidency.

your Arizona adjusted gross income.

Complete Arizona Form 140PY, Schedule A(PYN), to

determine your Arizona itemized deductions. Form 140PY,

Arizona Adjusted Gross Income Worksheet

Schedule A(PYN), is not included in your booklet. You may

1. Enter the amount from Form

get this form by visiting our web site at

140PY, page 1, line 18.

To determine your Arizona itemized deductions, complete a

2. Enter the amount from Form

federal Form 1040, Schedule A. Then complete the Arizona

140PY, page 1, line 19.

Form 140PY, Schedule A(PY) or A(PYN). If you itemize

3. Add line 1 to line 2. Enter the

deductions, check box

total.

NOTE: If you itemize, you must attach a copy of your

4. Enter the amount from Form

federal Schedule A to your Arizona return.

140PY, page 1, line 17.

5. Subtract the amount on line 4 from

For more information on itemized deductions allowed to a

the amount on line 3. Enter the

part-year Arizona resident, see Individual Income Tax

difference here and also on Form

Ruling ITR 94-10.

140PY, page 1, line 20.

Line 22 - Personal Exemptions

Figuring Your Arizona Tax

Your personal exemption depends on your filing status. See

the Personal Exemption Chart. Then complete the Personal

Line 21 - Itemized or Standard Deductions

Exemption Worksheet.

You must decide whether to take the standard deduction or

to itemize your deductions. Your Arizona income tax will be

NOTE For Active Duty Military Personnel Only: If you

less if you take the larger of your standard deduction or your

were an active duty military member who either began or

itemized deductions.

gave up Arizona residency during 2013, do not prorate the

When you e-file, the software completes

personal exemption.

the math for you.

You are allowed a 100 percent deduction for the personal

exemption (to include spouse).

Your Standard Deduction

Personal Exemption Chart

Tax Tip: The standard deduction is not prorated.

Caution: Be sure to complete the worksheet

on the following page.

If you take the standard deduction, check box

Personal Exemption

Your standard

If you checked filing status:

If your filing status is:

before proration:

deduction is:

 Single (Box 7)

$2,100



Single

$4,945

 Married filing joint return (Box



$4,200

Married filing separate return

$4,945

4) and claiming no dependents



Married filing joint return

$9,883

(Box 10)



Head of household

$9,883

 Married filing joint return (Box

$6,300

4) and claiming at least one

Your Itemized Deductions

dependent (Box 10 excluding

persons listed on Page 2, line

You may itemize deductions on your Arizona return even if

A3a)

you do not itemize deductions on your federal return.

 Head of household and you are

$4,200

The itemized deductions allowed for Arizona purposes are,

not married (Box 5)

with some exceptions, those itemized deductions that are

 Head of household and you are a

allowable under the IRC.

$3,150 Or

married person who qualifies to

A part-year resident who has no Arizona source income

Complete Form 202

file as head of household (Box 5)

during the part of the year while an Arizona nonresident can

Personal Exemption

deduct all of the following.

Allocation Election.

 Married filing separate (Box 6)

1. Those expenses incurred and paid during the part of the

$2,100 Or

year while an Arizona resident.

with neither spouse claiming any

Complete Form 202

dependents (Box 10)

2. Arizona source itemized deductions incurred and paid

Personal Exemption

during the period of nonresidency.

Allocation Election.

 Married filing separate (Box 6)

Complete Arizona Form 140PY, Schedule A(PY), to

$3,150 Or Complete

determine your Arizona itemized deductions.

with one spouse claiming at least

Form 202 Personal

one

dependent

(Box

Exemption Allocation

A part-year resident who also had Arizona source income

excluding persons listed on Page

Election.

during the part of the year while an Arizona nonresident can

2, line A3a)

deduct all of the following.

1. Those expenses incurred and paid during the part of the

year while an Arizona resident.

Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013 Page 17

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