Arizona Form 140 - Resident Personal Income Tax Return - 2013 Page 2
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28Arizona Form 140
If Arizona tax was withheld from your active duty military
Part-Year Residents
pay, you must file an Arizona income tax return to claim any
If you are a part-year resident, you must file Form 140PY,
refund you may be due from that withholding.
Part-Year Resident Personal Income Tax Return.
You must also file an Arizona income tax return if you have
You are a part-year resident if you did either of the
any other income besides pay received for active duty
following during 2013.
military service.
You moved into Arizona with the intent of becoming a
If you are an Arizona resident and you have to file an
resident.
Arizona return, you should file using Form 140. If you were
an Arizona resident when you entered the service, you
You moved out of Arizona with the intent of giving up
remain an Arizona resident, no matter where stationed, until
your Arizona residency.
you establish a new domicile. As an Arizona resident, you
Nonresidents
must report all of your income to Arizona, no matter where
stationed. You must include your military pay, but using
If you are a nonresident, you must file Form 140NR,
Form 140, you may subtract all pay received for active duty
Nonresident Personal Income Tax Return.
military service; to the extent it is included in your federal
adjusted gross income.
What if a Taxpayer Died?
If you are not an Arizona resident, but stationed in Arizona,
If a taxpayer died before filing a return for 2013, the
the following applies to you.
taxpayer's spouse or personal representative may have to file
You are not subject to Arizona income tax on your
and sign a return for that taxpayer. A personal representative
military pay.
can be an executor, administrator, or anyone who is in
charge of the deceased taxpayer’s property.
You must report any other income you earn in Arizona.
Use Form 140NR, Nonresident Personal Income Tax
If the deceased taxpayer did not have to file a return but had
Return, to report this income.
tax withheld, a return must be filed to get a refund.
To find out more, see our brochure, Pub 704, Taxpayers in
The person who files the return should use the form the
the Military.
taxpayer would have used. If the department mailed the
taxpayer a booklet, do not use the label. The person who
If You Included Your Child's Unearned
files the return should print the word "deceased" after the
Income on Your Federal Return, Does Your
decedent's name in the address section of the form. Also
Child Have to File an Arizona Return?
enter the date of death after the decedent's name.
No. In this case, the child should not file an Arizona return.
If your spouse died in 2013 and you did not remarry in 2013,
The parent must include that same income in his or her
or if your spouse died in 2014 before filing a return for 2013,
Arizona taxable income.
you may file a joint return. If your spouse died in 2013, the
joint return should show your spouse's 2013 income before
death and your income for all of 2013. If your spouse died in
Find an authorized e-file provider
2014, before filing the 2013 return, the joint return should
show all of your income and all of your spouse's income for
2013. Print "Filing as surviving spouse" in the area where
An authorized e-file provider can take
you sign the return. If someone else is the personal
the guesswork out of filing taxes.
representative, he or she must also sign the return.
Are Any Other Returns Required?
To find an
You may also have to file a fiduciary income tax return
authorized e-file
(Form 141AZ). For details about filing a fiduciary income
provider near you
tax return, call the department at (602) 255-3381.
visit
Claiming a Refund for a Deceased Taxpayer
If you are claiming a refund for a deceased taxpayer, you
must complete Form 131, Claim for Refund on Behalf of
Deceased Taxpayer. Attach the completed Form 131 to the
Residency Status
front of the return.
What are the Filing Dates and Penalties?
If you are not sure if you are an Arizona resident for state
income tax purposes, we may be able to help. The
When Should You File?
department has issued a procedure on determining residency
status. This procedure is ITP 92-1.
Your 2013 calendar year tax return is due no later than
Residents
midnight, April 15, 2014. File your return as soon as you can
after January 1, but no later than April 15, 2014. If you are a
You are a resident of Arizona if your domicile is in Arizona.
fiscal year filer, your return is due on the 15th day of the
Domicile is the place where you have your permanent home.
fourth month following the close of your fiscal tax year.
It is where you intend to return if you are living or working
What if You Cannot File on Time?
temporarily in another state or country. If you leave Arizona
for a temporary period, you are still an Arizona resident while
You may request an extension if you know you will not be
gone. A resident is subject to tax on all income no matter
able to file on time.
where the income is earned.
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