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

Arizona Form 140PY

Line 26 - Subtotal of Tax

Personal Exemption Worksheet

Add lines 24 and 25. Enter the total.

1. Enter

amount

from

the

Personal

Line 27 - Family Income Tax Credit

Exemption chart. Taxpayers, other than

active duty military members, complete

e-file software will let you know if you are

lines 2 and 3. If you are an active duty

eligible and will figure the credit for you.

military member who either began or

You may claim this credit if your income does not exceed

gave up Arizona residency during 2013,

the maximum income allowed for your filing status.

skip lines 2 and 3 and enter this amount



Complete Steps 1, 2, and 3 to see if you qualify for this

on Form 140PY, page 1, line 22.

.00

credit.

Enter your Arizona percentage from Form



If you qualify to claim this credit, complete Worksheet

140PY, page 2, line B20.

II in Step 4.

3. Multiply line 1 by the percent on line 2.

Step 1

Enter the result here and on Form

.00

140PY, page 1, line 22.

Complete Worksheet I.

A married couple who does not claim any dependents may

Worksheet I

take one personal exemption of $4,200 (prior to prorating).

If the husband and wife file separate returns, either spouse

1. Enter the amount from Form

may (prior to prorating) take the entire $4,200 exemption,

140PY, page 1, line 20.

or the spouses may divide the $4,200 (prior to prorating)

2. Enter the amount from Form

between them. You and your spouse must complete Form

140PY, page 2, line D30.

202 if either you or your spouse claim a personal

exemption of more than $2,100 (prior to prorating). If you

Add lines 1 and 2. Enter the total.

and your spouse do not complete Form 202, you may (prior

to prorating) take an exemption of only $2,100 (one-half of

Step 2

the total $4,200).

Look at the following tables. Find your filing status.

A married couple who claims at least one dependent may



Use Table I if married filing a joint return.

take one personal exemption of $6,300 (prior to prorating).



If the husband and wife file separate returns, either spouse

Use Table II if head of household.

may (prior to prorating) take the entire $6,300 exemption, or



Use Table III if single or married filing a separate return.

the spouses may divide the $6,300 (prior to prorating)

Step 3

between them. You and your spouse must complete Form



202 if either you or your spouse claim a personal exemption

Look at the column (a) labeled "number of dependents"

of more than $3,150 (prior to prorating). If you and your

and find the number of dependents you are claiming

spouse do not complete Form 202, you may (prior to

(Form 140PY, page 1, box 10, excluding persons listed

prorating) take an exemption of only $3,150 (one-half of the

on Page 2, line A3a.)

total $6,300).



Find the maximum income [amount in column (b)] for

If you are a married person who qualifies to file as a head

the number of dependents you are claiming.

of household, you may take the entire $6,300 (prior to



Compare that income [the amount in column (b)]

prorating) personal exemption or you may divide the

with the income listed in Step 1 on Worksheet I, line 3.

exemption with your spouse. You and your spouse must

complete Form 202 if either you or your spouse claim a

If the amount entered in Step 1 on Worksheet I, line 3, is

personal exemption of more than $3,150 (prior to

equal to or less than the maximum income allowed for the

prorating). If you and your spouse do not complete Form

number of dependents you are claiming, you qualify to take

202, you may (prior to prorating) take an exemption of

this credit. To figure your credit, complete Step 4.

only $3,150 (one-half of the total $6,300).

The spouse who claims more than one-half of the total

Table I

personal exemption (prior to prorating) must attach the

Married Filing a Joint Return

original Form 202 to his or her return. The spouse who

claims less than one-half of the total personal exemption

Column (a)

Column (b)

(prior to prorating) must attach a copy of the completed

Number of dependents you are

Maximum

Form 202 to his or her return.

claiming on Form 140PY, page 1,

Income

Line 23 - Taxable Income

box 10, excluding persons listed on

Subtract lines 21 and 22 from line 20 and enter the difference.

Page 2, line A3a.

Use this amount to calculate your tax using Tax Table X or Y.



0 or 1

$20,000

Line 24 - Tax Amount



$23,600

Enter the tax from Tax Table X or Y.



$27,300

Line 25 - Tax From Recapture of Credits From



4 or more

$31,000

Arizona Form 301

Enter the amount of tax due from recapture of credits from

Form 301, Part II, line 36.

Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013 Page 18

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