Arizona Form 140nr - Nonresident Personal Income Tax Return

Arizona Form 140NR

this subtraction by any interest or other related expenses

Q. Other Adjustments

incurred to purchase or carry the obligation. Reduce the

Other special adjustments may be necessary. You may need

subtraction only by the amount of such expenses included in

to make an addition for depreciation or amortization. You

your Arizona gross income.

may also need to make an addition if you claimed certain tax

credits. Call one of the numbers listed on the back cover if

Line D28 - Arizona Lottery Winnings

any of the following apply.

You may subtract up to $5,000 of winnings received in 2013 for



You are a previously certified defense contractor that

Arizona lottery prizes. Only subtract those Arizona lottery

elected to amortize under A.R.S. § 43-1024.

winnings that you included on line B12 in the ARIZONA



column and reported on your federal income tax return.

You sold or disposed of property that was held for the

production of income and your basis was computed

If you subtract Arizona lottery winnings here, you may have

under the Arizona Income Tax Act of 1954.

to adjust the amount of gambling losses claimed as an



itemized deduction.

You claimed the environmental technology facility

credit.

Line D29 - Agricultural Crops Given to Arizona



You claimed the pollution control credit.

Charitable Organizations



You claimed the recycling equipment credit.

Arizona law allows a subtraction for qualified crop gifts made



You

claimed

the

agricultural

pollution

control

during 2013 to one or more charitable organizations. To take

equipment credit.

this subtraction, all of the following must apply.



1. You must be engaged in the business of farming or

You elected to amortize the basis of a pollution control

processing agricultural crops.

device or the cost of a childcare facility under Arizona

law in effect before 1990.

You are still deducting

2. The crop must be grown in Arizona.

amortization or depreciation for that device or facility

3. You made your gift to a charitable organization located

on your federal income tax return.

in Arizona that is exempt from Arizona income tax.

Line C21 - Total Additions

The subtraction is the greater of the wholesale market price

Add lines C18 through C20. Enter the total on line C21 and

or the most recent sale price for the contributed crop.

on the front of your return, line 16.

The amount of subtraction cannot include any amount

deducted pursuant to IRC § 170 with respect to crop

Part D - Subtractions From Income

contribution that exceeds the cost of producing the

contributed crop.

You may only subtract those items for which statutory

authority exists. Without such authority, you cannot take a

To determine if your crop gift qualifies for this subtraction,

subtraction. If you have any questions concerning subtractions

see Income Tax Procedure ITP 12-1.

from income, call one of the numbers listed on the back cover.

Line D30 - Adjustment for IRC § 179 Expense

Not Allowed in Prior Years

NOTE: You may not subtract any amount which is allocable

to income excluded from your Arizona income.

If you made an addition for IRC § 179 expense on your 2009,

2010, 2011 and/or 2012 return(s), enter 20% (.20) of the

Line D22 - Exemption: Age 65 or Over

amount added for 2009, 2010, 2011 and/or 2012.

Multiply the number in box 8 on the front of your return by

Line D31 - Other Subtractions From Income

$2,100 and enter the result.

Use line D31 if any of the following special circumstances

Line D23 - Exemption: Blind

apply. Attach your own schedule to the back of the return,

Multiply the number in box 9 on the front of your return by

explaining any amounts entered here.

$1,500 and enter the result.

A. Certain Wages of American Indians

Line D24 - Exemption: Dependents

Enrolled members of American Indian tribes may subtract

Multiply the number in box 10 on the front of your return by

wages earned while living and working on their tribe’s

$2,300 and enter the result.

reservation. You can subtract only those amounts that you

Line D25 - Total Exemptions

included on line B5, ARIZONA column. The federal

Add lines D22 through D24 and enter the total.

government must recognize these tribes.

Line D26 - Prorated Exemptions

For more information, see Income Tax Ruling ITR 96-4.

Multiply the amount on line D25 by your Arizona

B. Qualified Wood Stove, Wood Fireplace, or Gas

percentage from line B17 and enter the result.

Fired Fireplace

For Active Duty Military Personnel Only: If you were on

Arizona law provides a subtraction for converting an existing

active duty in Arizona during 2013, but you were a resident

fireplace to one of the following.



of another state, you must prorate these exemptions.

a qualified wood stove



a qualified wood fireplace

Line D27 - Interest on U.S. Obligations



a gas fired fireplace and non-optional equipment directly

Enter the amount of interest income from U.S. Government

related to its operation

obligations included as income on line B6 in the ARIZONA

You may subtract up to $500 of the costs incurred for

column. U.S. Government obligations include obligations

converting an existing fireplace on your property located in

such as savings bonds and treasury bills. You must reduce

Arizona Form 140nr - Nonresident Personal Income Tax Return - 2013 Page 10

Related Articles

Related forms

Related Categories