Arizona Form 140py - Part-Year Resident Personal Income Tax Return - 2013 Page 6
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29Arizona Form 140PY
If married filing a joint return, your spouse’s parent or
FEDERAL Column
grandparent, great grandparent, great great grandparent, etc.
Enter the actual amounts shown on your 2013 federal
You may claim this exemption if all of the following apply.
income tax return in the FEDERAL column. Complete lines
1. The parent or grandparent lived in your principal
B7 through B18. Line B18 should equal the federal adjusted
residence for the entire taxable year.
gross income shown on your 2013 federal return Form 1040,
Form 1040A, Form 1040EZ, or Form 1040NR.
2. You paid more than one-half of the support and
maintenance costs of the parent or grandparent during
ARIZONA Column
the taxable year.
Enter that portion of your federal income received while you
3. The parent or grandparent was 65 years old or older
were an Arizona resident in the Arizona column. For
during 2013.
example, if you became an Arizona resident on June 30, enter
all income you received from that day to December 31, 2013.
4. The parent or grandparent required assistance with
activities of daily living, like getting in and out of bed or
NOTE: If you also have Arizona source income for the
chairs, walking around, going outdoors, using the toilet,
portion of the taxable year you were an Arizona nonresident,
bathing, shaving, brushing teeth, combing hair,
also include that source income on the appropriate line in
the ARIZONA column.
dressing, medicating or feeding.
The Tax Reform Act of 1986 limits the amount of losses that
You must complete Part A, lines A4 and A5, on page 2 of
you may deduct from passive activities. A passive activity is
your return before you can total your exemptions for
one that involves the conduct of any trade or business in
qualifying parents and grandparents.
which the taxpayer does not materially participate.
NOTE: If a person who is a qualifying parent or grandparent
As a part-year resident, your Arizona gross income may include
some of these losses. For the part of the year you were an Arizona
also qualifies as your dependent, you may claim that person as a
resident, you may consider any passive losses that arose while an
dependent on line A2, or you may claim that person as a
Arizona resident. For the part of the year you were an Arizona
qualifying parent or grandparent on line A5.
nonresident, you may consider only those passive losses that
You may not claim that same person on both line A2 and line A5.
arose from Arizona sources.
Do not list the same person on line A4 that you listed on line A1.
Your 2013 Arizona gross income can include only losses you
used on your 2013 federal return.
Completing Line(s) A4
The following line-by-line instructions apply to the
Enter the following on line(s) A4.
ARIZONA column.
1.
The name of the qualifying parent or grandparent.
Part B – Arizona Percent of Total Income
2. The SSN of the qualifying parent or grandparent.
3. The qualifying parent’s or grandparent’s relationship to
Line B6 - Dates of Arizona Residency
you or your spouse if filing a joint return.
If you became an Arizona resident during 2013, enter the date
4. The number of months the qualifying parent or
that you became an Arizona resident. If you gave up your
grandparent lived in your home during 2013.
Arizona residency during 2013, do both of the following.
You may lose the exemption if you do not furnish this
1. Enter the date you became an Arizona resident.
information.
2. Enter the date you gave up your Arizona residency.
Line
A5
-
Total
Qualifying
Parents
or
Grandparents
Enter the name of the other state(s) of residency in the space
provided.
Enter the total number of persons listed on line(s) A4. Enter
the same number on the front of the return in box 11.
Line B7 - Wages, Salaries, Tips, etc.
Reporting Your Residency Status
Enter all amounts received while an Arizona resident.
Also enter all amounts received from Arizona employment
Check the appropriate box.
during the part of the year you were an Arizona nonresident.
Line 12 Box - Part-Year Resident Other than
NOTE: Do not include active duty military pay for the part
Active Military
of the year you were a nonresident.
Check box 12 if you were an Arizona resident for part of
Line B8 - Interest
2013 and were not an active duty military member.
Enter all amounts received while an Arizona resident.
Line 13 Box - Part-Year Resident Active Military
You must also enter any interest income derived from
Check box 13 if you were an active duty military member who
Arizona sources during the part of the year you were an
either began or gave up Arizona residency during 2013.
Arizona nonresident. Interest income from Arizona sources is
interest income that has acquired an Arizona business situs.
Determining Arizona Income
If you received tax exempt interest from municipal bonds, attach
Now complete Parts B, C, D and E on page 2 of the return.
a schedule listing the payors and the amount received from each
Use Part B to determine what portion of your total income is
payor. You may also want to attach supporting documents for
taxable by Arizona.
amounts received from Arizona municipal bonds that are
exempt from Arizona income tax. These may be items such as
NOTE: If you are unable to determine the proper line to use,
please contact one of the numbers listed on page 1.
bank statements, brokerage statements, etc. Be sure you add the
6
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial