Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013 Page 2
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29Arizona Form 140PY
If Arizona tax was withheld from your active duty military
What if a Taxpayer Died?
pay, you must file an Arizona income tax return to claim any
refund you may be due from that withholding.
If a taxpayer died before filing a return for 2013, the
taxpayer's spouse or personal representative may have to file
You must also file an Arizona income tax return if you have
and sign a return for that taxpayer.
A personal
any other income besides pay received for active duty
representative can be an executor, administrator, or anyone
military pay.
who is in charge of the deceased taxpayer’s property.
If you were an Arizona resident when you entered the
If the deceased taxpayer did not have to file a return but had
service, you remain an Arizona resident, no matter where
tax withheld, a return must be filed to get a refund.
stationed, until you establish a new domicile. As an Arizona
part-year resident, you must report all of your income for the
The person who files the return should use the form the
portion of the year you were an Arizona resident, no matter
taxpayer would have used. If the department mailed the
where stationed. You must include your military pay, but
taxpayer a booklet, do not use the label. The person who
using Form 140PY, you may subtract all pay received for
files the return should print the word "deceased" after the
active duty military service, to the extent it is included in
decedent's name in the address section of the form. Also
your Arizona gross income.
enter the date of death after the decedent's name.
If you are not an Arizona resident, but stationed in Arizona,
If your spouse died in 2013 and you did not remarry in 2013,
the following applies to you.
or if your spouse died in 2014 before filing a return for 2013,
You are not subject to Arizona income tax on your
you may file a joint return. If your spouse died in 2013, the
military pay.
joint return should show your spouse's 2013 income before
You must report any other income you earn in Arizona.
death and your income for all of 2013. If your spouse died
Use Form 140NR, Nonresident Personal Income Tax
in 2014, before filing the 2013 return, the joint return should
Return, to report this income.
show all of your income and all of your spouse's income for
2013. Print "Filing as surviving spouse" in the area where
To find out more, see our brochure, Pub 704, Taxpayers in
you sign the return.
If someone else is the personal
the Military.
representative, he or she must also sign the return.
If You Included Your Child's Unearned Income
Are Any Other Returns Required?
on Your Federal Return, Does Your Child Have
You may also have to file a fiduciary income tax return (Form
to File an Arizona Return?
141AZ). For details about filing a fiduciary income tax return,
No. In this case, the child should not file an Arizona return.
call the department at (602) 255-3381.
The parent must include that same income in his or her
Claiming a Refund for a Deceased Taxpayer
Arizona taxable income.
If you are claiming a refund for a deceased taxpayer, you must
Residency Status
complete Form 131, Claim for Refund on Behalf of Deceased
Taxpayer. Attach this form to the front of the return.
If you are not sure if you are an Arizona resident for state
income tax purposes, we may be able to help. The
What Are the Filing Dates and Penalties?
department has issued a procedure on determining residency
status. This procedure is ITP 92-1.
When Should You File?
Residents
Your 2013 calendar year tax return is due no later than
midnight, April 15, 2014. File your return as soon as you
You are a resident of Arizona if your domicile is in Arizona.
can after January 1, but no later than April 15, 2014.
Domicile is the place where you have your permanent home. It
If you are a fiscal year filer, your return is due on the 15th day
is where you intend to return if you are living or working
of the fourth month following the close of your fiscal year.
temporarily in another state or country. If you leave Arizona
for a temporary period, you are still an Arizona resident while
What if You Cannot File on Time?
gone. A resident is subject to tax on all income no matter where
You may request an extension if you know you will not be
the resident earns the income.
able to file on time.
If you are a full year resident, you must file either Form 140,
NOTE: An extension does not extend the time to pay your income
Form 140A, or Form 140EZ.
tax. For details, see the instructions for Arizona Form 204.
Part-Year Residents
To get a filing extension, you can either:
If you are a part-year resident, you must file Form 140PY,
1.
Apply for a state extension (Form 204). To apply for a state
Part-Year Resident Personal Income Tax Return.
extension, file Arizona Form 204 by April 15. See Form
You are a part-year resident if you did either of the
204 for details. You do not have to attach a copy of the
following during 2013.
extension to your return when you file, but make sure that
You moved into Arizona with the intent of becoming a
you check box 82F on page 1 of the return. If you must
resident.
make a payment, use Arizona Form 204, or visit
You moved out of Arizona with the intent of giving up
to make an electronic payment.
your Arizona residency.
2.
You may use your federal extension (federal Form
Nonresidents
4868). File your Arizona return by the same due date.
If you are a nonresident, you must file Form 140NR,
You do not have to attach a copy of your federal
Nonresident Personal Income Tax Return.
extension to your return, but make sure that you check
box 82F on page 1 of the return.
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