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

Arizona Form 140PY

When Should You File if You Are a Nonresident

When Should You Amend a Return?

Alien?

If you need to make changes to your return once you have filed,

The due date for your Arizona return is not the same as the

you should file Form 140X, Individual Amended Income Tax

due date for your federal return. Your Arizona return is due

Return. You should file your amended return after your original

by April 15 even though your federal return is due on June

return has processed. Do not file a new return for the year you

15. If you want to file your Arizona return after April 15,

are correcting. Generally, you have four years to amend a return

you must ask for a filing extension. You must file this

to claim a refund.

request by April 15. Arizona will allow up to a 6-month

extension. This will allow you to file your return by

If you amend your federal return for any year, you must also file

October 15, 2014. See Form 204 for extension filing

an Arizona Form 140X for that year. You must file the Form

details.

140X within 90 days of the final determination of the IRS.

If you have a federal 6-month extension, you can file

If the IRS makes a change to your federal taxable income for

any year, you must report that change to Arizona. You may

your Arizona return under that extension. If you file

use one of the following two options to report this change.

using your federal extension, Arizona will also allow

you an extra 6 months. Because we will allow only 6

Option 1

months, the due date for your Arizona return is not the

You may file a Form 140X for that year. If you choose this

same as the due date for your federal return. In this

option, you must amend your Arizona return within 90 days

case, your Arizona return will be due by October 15

of the final determination of the IRS. Attach a complete

even though your federal return will not be due until

copy of the federal notice to your Form 140X.

December 15. If you file your 2013 Arizona calendar year

Option 2

return after October 15, 2014, your return will be late.

You may file a copy of the final federal notice with the department

If you are a fiscal year filer, your return is due on the 15th day

of the fourth month following the close of your fiscal year.

within 90 days of the final determination of the IRS. If you choose

this option, you must include a statement in which you must:

What if You File or Pay Late?

1. Request that the department recompute your tax; and

If you file or pay late, we will charge you interest and

2. Indicate if you agree or disagree with the federal notice.

penalties on the amount you owe. If the U.S. Post Office

If you do not agree with the federal notice, you must also

postmarks your 2013 calendar year return by April 15, 2014,

include any documents that show why you do not agree.

your return will not be late. You may also use certain private

If you choose option 2, mail the federal notice and any other

delivery services designated by the IRS to meet the “timely

documents to:

mailing as timely filed” rule.

Arizona Department of Revenue

Late Filing Penalty

Individual Income Audit

If you file late, we will charge you a late filing penalty. This

PO Box 29084

penalty is 4½% (.045) of the tax required to be shown on the

Phoenix, AZ 85038-9084

return for each month or fraction of a month the return is late.

Do You Need to Make Estimated Payments in

This penalty cannot exceed 25% of the tax found to be

2014?

remaining due.

You must make Arizona estimated income tax payments

Late Payment Penalty

during 2014 if:

If you pay your tax late, we will charge you a late payment

Your filing status is:

AND

penalty. This penalty is ½ of 1% (.005) of the amount

Your

Arizona

Your Arizona

shown as tax for each month or fraction of a month for

gross income for

gross income

which the failure continues. We charge this penalty from the

2013 was greater

for 2014

original due date of the return until the date you pay the tax.

than:

exceeds:

This penalty cannot exceed a total of 10%.

Married Filing Joint

$150,000

Extension Underpayment Penalty

Single

$75,000

Head of Household

$75,000

If you file your return under an extension, you must pay 90%

Married Filing

of the tax shown on your return by the return's original due

$75,000

Separate

date. If you do not pay this amount, we will charge you a

penalty. This penalty is ½ of 1% (.005) of the tax not paid for

If you met the income threshold for 2013, you must make

each 30-day period or fraction of a 30-day period. We charge

estimated payments during 2014, unless you are sure you

this penalty from the original due date of the return until the

will not meet the threshold for 2014.

date you pay the tax. This penalty cannot exceed 25% of the

As a part-year resident, your Arizona gross income is that

unpaid tax. If we charge you the extension underpayment

part of your federal adjusted gross income that you must

penalty, we will not charge you the late payment penalty

report to Arizona. Your Arizona gross income is on line 15

under Arizona Revised Statutes (A.R.S.) § 42-1125(D).

of the 2013 Arizona Form 140PY.

NOTE: If you are subject to two or more of the above

Use the worksheet for Form 140ES to figure how much your

penalties, the total cannot exceed 25%.

payments should be.

For more information, see the

Interest

department’s brochure (012), Arizona Individual Estimated

Income Tax Payments.

We charge interest on any tax not paid by the due date. We

What if You Make Your Estimated Payments Late?

will charge you interest even if you have an extension. If

you have an extension, we will charge you interest from the

We will charge you a penalty if you fail to make any

original due date until the date you pay the tax. The Arizona

required payments. We will charge you a penalty if you

interest rate is the same as the federal rate.

Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013 Page 3

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