Instructions For Form 140py Schedule A(Py) - Itemized Deductions

Form 140PY, Schedule A(PY)

Line 15 -

323 and 348), you must exclude this deduction on your 2013

Arizona return, even though you claimed the credit on your 2012

Enter the amount of other allowable miscellaneous expenses

Arizona return.

not subject to the 2% federal adjusted gross income

If you are claiming a credit on your 2013 return for a contribution

limitation that you incurred and paid while an Arizona

made during 2014 (see Arizona Forms 323 and 348), you must

resident. Also enter the amount of other allowable

exclude this deduction on your 2014 return, even though you are

miscellaneous expenses not subject to the 2% federal

claiming the credit on your 2013 return.

adjusted gross income limitation from Arizona sources that

you incurred and paid during the part of the year while a

Casualty and Theft Losses

nonresident.

Line 5 -

Lines 16 through 20 -

Enter the casualty loss(es) allowable on federal Form 1040,

Skip lines 16 through 20 if not deducting gambling losses.

Schedule A, after applying the 10% federal adjusted gross

Line 16 -

income limitation and the $100 per loss floor.

Enter the amount of wagering losses included on line 15,

Line 6 -

Form 140PY, Schedule A(PY).

Enter the casualty loss(es) allowable on federal Form 4684

Line 17 -

before applying the 10% federal adjusted gross income

limitation and the $100 per loss floor.

Enter the total gambling winnings included in your Arizona

gross income

Line 7 -

Line 18 -

Enter the amount of casualty loss shown on line 6 that you

incurred and paid while an Arizona resident. Also enter the

Enter the Arizona lottery subtraction from Form 140PY,

amount of casualty loss shown on line 6 from Arizona

page 2, line D32.

sources that you incurred during the part of the year while a

Line 19 -

nonresident.

Maximum allowable gambling loss deduction. Subtract the

Line 8 -

amount on line 18 from the amount on line 17.

Divide the amount on line 7 by the amount on line 6. Enter

Line 20 -

the percentage.

If the amount on line 19 is less than the amount on line 16,

Line 9 -

subtract line 19 from line 16. Otherwise, enter zero (0).

Multiply the amount on line 5 by the percent on line 8. Enter

Line 21 -

the result.

If you completed lines 16 through 20, subtract line 20 from

Job Expenses and Other Miscellaneous

line 15. If you skipped lines 16 through 20, enter the amount

Expenses

from line 15 here.

Line 22 -

Line 10 -

Add lines 14 and 21. This is your tentative Arizona

Enter the amount of miscellaneous expenses subject to the

miscellaneous deduction.

2% federal adjusted gross income limitation allowable on

federal Form 1040, Schedule A, before applying the

Arizona Itemized Deduction

limitation.

Lines 23 through 28 -

Lines 11 through 14 -

Complete lines 23 through 28 as instructed on Form 140PY,

Complete lines 11 through 14 as instructed on Form 140PY,

Schedule A(PY).

Do not include on line 11 any amount that is allocable to

income excluded from your Arizona taxable income. Such

amounts would include employee business expenses

attributable to income excluded from your Arizona taxable

income.

Instructions For Form 140py Schedule A(Py) - Itemized Deductions - 2013 Page 2

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