Arizona Booklet 140ptc - Property Tax Refund Credit

Arizona Form 140PTC

Part II, Line 1 -

Complete Part II, lines 2 through 6 as instructed on the form.

Make sure you enter the amount on Part II, line 6 on Form

List your dependents.

You may claim this credit for

140PTC, page 1, line 17.

dependents that are residents of Arizona. You cannot claim

this credit for a dependent that is an Arizona nonresident.

Line 18 -

List only those people that qualify as your dependent for

Enter the number from page 2, Part II, line 2 here.

federal income tax purposes.

Except do not list any

Line 19 -

dependent that is not an Arizona resident.

Add the amounts on line 15 and line 17. Enter the total.

Enter the following on line(s) 1a through 1c.

This is your total credit. If you have to file an Arizona Form

1. The dependent's name.

140 enter the amount from Form 140PTC, page 1, line 15 on

2. The dependent's SSN.

Form 140, page 1, line 32 and enter the amount from Form

3. The dependent's relationship to you.

140PTC, page 1, line 17 on Form 140, page 1, line 31.

4. The number of months the dependent lived in your

If you have to file an Arizona Form 140A enter the amount

home during 2013.

from Form 140PTC, page 1, line 15 on Form 140A, page 1,

For federal income tax purposes, a dependent is either a

line 28 and enter the amount from Form 140PTC, page 1,

qualifying child or a qualifying relative. A qualifying child

line 17 on Form 140A, page 1, line 27.

or relative must be a U.S. citizen or resident alien, or a resident

Direct Deposit of Refund

of Canada or Mexico. There is an exception for certain adopted

children.

Complete the direct deposit line if you want us to directly

To claim a qualifying child as a dependent for federal

deposit the amount shown on line 19 into your account at a

purposes, you must meet the following 5 tests:

bank or other financial institution (such as a mutual fund,

brokerage firm or credit union) instead of sending you a check.

1. Relationship test. The child must be your son,

daughter, stepchild, foster child, brother, sister, half

NOTE: Check the box on line

A if the direct deposit will

brother, half sister, stepbrother, stepsister, or a

ultimately be placed in a foreign account. If you check box

descendant of any of them.

A, do not enter your routing or account numbers.

2. Age test. The child must be under age 19 at the end of

If this box is checked, we will not direct deposit your refund.

the year and younger than you, or under age 24 at the

We will send you a check instead.

end of 2013 if a full-time student (and younger than

Why Use Direct Deposit?

you), or any age if permanently and totally disabled.

You get your refund fast!

3. Domicile test. The child must live with you for more

than half of the year. Temporary absences for special

Payment is more secure, there is no check to get lost.

circumstances, such as for school, vacation, medical

More convenient. No trip to the bank to deposit your check.

care, military service, or detention in a juvenile facility

Saves tax dollars. A refund by direct deposit costs less

count as time lived at home.

to process than a check.

4. Support test. The child must not have provided over

NOTE: We are not responsible for a lost refund if you

half of his or her own support during the year.

enter the wrong account information. Check with your

5. Joint Return Test. If the child is married, the child is

financial institution to get the correct routing and account

not filing a joint federal return for the year, unless that

numbers and to make sure your direct deposit will be

joint return is filed only as a claim for refund.

accepted.

To claim a qualifying relative as a dependent for federal

Routing Number

purposes, you must meet the following 4 tests:

MAKE

SURE

YOU

ENTER

THE

CORRECT

The person must be either your

Relationship Test.

ROUTING NUMBER.

relative or have lived in your home as a member of your

household all year. The person cannot be a qualifying child.

The routing number must be 9 digits. The first 2 digits must

be 01 through 12 or 21 through 32. Otherwise, the direct

2. Joint Return Test. If the person is married, he or she

deposit will be rejected and a check sent instead. On the

cannot file a joint federal return unless the return is filed

sample check, the routing number is 250250025.

only as a claim for refund and no tax liability would

exist for either spouse if they had filed separate returns.

Your check may state that it is payable through a financial

institution different from the one at which you have your

Income Test. The person’s gross income must be less

checking account.

than $3,900.

If so, do not use the routing number on that check. Instead,

4. Support Test. You must have provided over half of the

contact your financial institution for the correct routing

person’s total support in 2013.

number to enter here.

To learn more about who may be a dependent, see federal

publication 501.

Arizona Booklet 140ptc - Property Tax Refund Credit - 2013 Page 7

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