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

Arizona Form 140PY

make any of your required payments late. For details, see

returns filed for the last 4 years, enter any other last name(s) that

Arizona Form 221.

you or your spouse used when filing your return during the last

4 years.

Can You Make Estimated Payments Even if

ID Numbers for Paid Preparers

You do Not Have to?

If you pay someone else to prepare your return, that person

If you do not have to make Arizona estimated income tax

must also include an ID number where requested.

payments, you may still choose to make them.

A paid preparer may use any of the following.

For details, see Arizona Form 140ES.



his or her PTIN

Line-by-Line Instructions



his or her SSN



the EIN for the business

Tips for Preparing Your Return:

A paid preparer who fails to include the proper ID number



Make sure that you write your SSN on your return.

may also be subject to a penalty.



Complete your return using black ink.

Determining Your Filing Status



You must round dollar amounts to the nearest whole

dollar. If 50 cents or more, round up to the next dollar.

The filing status that you use on your Arizona return may be

If less than 50 cents, round down. Do not enter cents.

different from that used on your federal return.



When asked to provide your own schedule, attach a separate

Use this section to determine your filing status. Check the

sheet with your name and SSN at the top. Attach your own

correct box (4 through 7) on the front of Form 140PY.

schedules to your return. Attach these schedules behind

Line 4 Box - Married Filing Joint Return

page 2 of your return or behind your Schedules A, if

If you are married and filing a joint return, check box 4.

itemizing.



You may file a joint return if you were married as of

You must complete your federal return before you can

December 31, 2013. It does not matter whether or not you

start your Arizona return.

were living with your spouse. You may file a joint return,



Make sure you include your daytime telephone number.

even if you and your spouse filed separate federal returns.

If filing a fiscal year return, fill in the period covered in

You may file a joint return if your spouse died during 2013

the space provided at the top of the form.

and you did not remarry in 2013. See page 2 of these

Entering Your Name, Address, and SSN

instructions for details.

If you are a part-year resident married to an Arizona full year

Lines 1, 2, and 3 -

resident, you may file a joint return with your full year

NOTE: Make sure that you write your SSN on the

resident spouse. If filing a joint return with your full year

appropriate line.

resident spouse, you must use Form 140PY.

The department has issued a ruling on filing a joint return

Print or type your name, address, and SSN in the space

with your full-year resident spouse. This ruling is ITR 95-2.

provided. If you are a nonresident of the United States or a

resident alien who does not have an SSN, use the individual

Line 5 Box - Head of Household

taxpayer identification number (ITIN) the IRS issued to you.

If you are filing as a head of household, check box 5.

If you are filing a joint return, enter your SSNs in the same

You may file as head of household on your Arizona return,

order as your first names. If your name appears first on the

only if one of the following applies.

return, make sure your SSN is the first number listed. Put your



last names in the same order as your first names and SSNs.

You qualify to file as head of household on your federal

return.

If you are married filing separately, enter your name and



SSN on the first line 1. Then enter your spouse’s name and

You qualify to file as a qualifying widow or widower on

SSN on the second line 1.

your federal return.

Line 6 Box - Married Filing Separate Return

NOTE: Make sure your SSN is correct. If you are filing a

joint return, also make sure you list your SSNs in the same

If you are filing a separate return, check box 6 and enter

order every year.

your spouse's name and SSN on the second line 1.

Make sure that you enter your SSN on your return. Make sure

If you were married as of December 31, 2013, you may

that all SSNs are clear and correct. You may be subject to a

choose to file a separate return. You may file a separate

penalty if you fail to include your SSN. It will take longer to

return, even if you and your spouse filed a joint federal

process your return if SSNs are missing, incorrect, or unclear.

return.

For a deceased taxpayer, see page 2 of these instructions.

Arizona is a community property state. If you file a separate

Use your current home address. The department will send

return, you must figure how much income to report using

your refund or correspond with you at that address.

community property laws. If one spouse is a resident and

the other spouse is not, special rules apply when filing a

Foreign Addresses

separate return.

If you have a foreign address, enter the information in the

The department has issued a ruling on how to report income

following order: city, province or state, and country. Follow

in this case. This ruling is ITR 93-20.

the country’s practice for entering the postal code. Do not

abbreviate the country name.

NOTE: In some cases you may treat community income as

separate income. The department has issued a ruling on

Last Name(s) Used in Prior Years

when you may treat community income as separate income.

If the last name that you or your spouse are using on this return

This ruling is ITR 93-22.

is not the same as the last name you or your spouse used on

Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013 Page 4

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