Arizona Form 140nr - Nonresident Personal Income Tax Return

Arizona Form

2013 Nonresident Personal Income Tax Return

140NR

Do You Have to File?

For information or help, call one of the numbers listed:

Arizona Filing Requirements

Phoenix

(602) 255-3381

These rules apply to all Arizona taxpayers.

From area codes 520 and 928, toll-free

(800) 352-4090

You must file if

and your Arizona

or your gross

you are:

adjusted gross

income is at

Tax forms, instructions, and other tax information

income is at least:

least:



If you need tax forms, instructions, and other tax

Single

$ 5,500

$15,000

information, go to the department’s Internet home page at



Married filing

$11,000

$15,000

joint



Married filing

$ 5,500

$15,000

Income Tax Procedures and Rulings

separate

These instructions may refer to the department’s income tax



Head of

$ 5,500

$15,000

procedures and rulings for more information. To view or

household

print these, go to our home page and click on Legal

If you are a nonresident, you must report income derived

Research then click on Procedures or Rulings and select a

from Arizona sources.

tax type from the drop down menu.

To see if you have to file, figure your gross income the

Publications and Brochures

same as you would figure your gross income for federal

income tax purposes. Then you should exclude income

To view or print the department’s publications and

Arizona law does not tax.

brochures, go to our home page and click on Publications.

You can find your Arizona adjusted gross income on line

20 of Arizona Form 140NR.

NOTE: Even if you do not have to file, you must still file a

Leave the Paper Behind - e-file!

return to get a refund of any Arizona income tax withheld.



Quick Refunds

Do You Have to File if You Are an American



Accurate

Indian?



Proof of Acceptance



You must file if you meet the Arizona filing requirements

Free **

unless all the following apply to you.



No more paper, math errors, or mailing delays!

You are an enrolled member of an Indian tribe.



Get your refunds quicker with direct deposit option.

You live on the reservation established for that tribe.



e-file today, pay by April 15, 2014, to avoid penalties and

You earned all of your income on that reservation.

interest.

The department has issued a ruling on the Arizona tax

e-file through an Authorized IRS/DOR e-file provider or by

treatment of American Indians. This ruling is ITR 96-4.

using your personal computer and the Internet.

Do You Have to File if You Are The Spouse of an

Visit our web site at for a listing of approved

American Indian and You Are Not an Enrolled

e-file providers and on-line filing sources.

Indian?

** For free e-file requirements, check out our web site at

You must file if you meet the Arizona filing requirements. The

department has issued a ruling on the tax treatment of

Are You Subject to Tax in Arizona?

spouses of American Indians. This ruling is ITR 96-4.

Do You Have to File if You Are in the Military?

You are subject to Arizona income tax on all income derived

You must file if you meet the Arizona filing requirements

from Arizona sources. If you are in this state for a temporary or

unless all the following apply to you.

transitory purpose or did not live in Arizona but received



You are an active duty member of the United States

income from sources within Arizona during 2013, you are

armed forces.

subject to Arizona tax. Income from Arizona sources includes



the following:

Your only income for the taxable year is pay received



for active duty military service.

wages



There was no Arizona tax withheld from your active

rental income

duty military pay.



business income

If Arizona tax was withheld from your active duty military



the sale of Arizona real estate

pay, you must file an Arizona income tax return to claim any



interest and dividends having a taxable or business situs in

refund you may be due from that withholding.

this state

You must also file an Arizona income tax return if you have



any other income from an Arizona source

any other income besides pay received for active duty

military service.

Arizona Form 140nr - Nonresident Personal Income Tax Return - 2013

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