Arizona Form 140nr - Nonresident Personal Income Tax Return

Arizona Form 140NR

If you were married as of December 31, 2013, you may

NOTE: If you do not claim a dependent exemption for a

choose to file a separate return. You may file a separate

student on your federal return in order to allow the student

return, even if you and your spouse filed a joint federal

to claim a federal education credit on the student’s federal

return.

return, you may still claim the exemption on your Arizona

return.

For more information, see Arizona Individual

Arizona is a community property state. If you file a separate

Income Tax Ruling ITR 05-02 at

return, you must figure how much income to report using



community property laws. If one spouse is a resident and

A person who is age 65 or over (related to you or not)

the other spouse is not, special rules apply when filing a

that does not qualify as your dependent on your federal

separate return. The department has issued a ruling on how

return, but one of the following applies.

to report income in this case. This ruling is ITR 93-20.

In 2013, you paid more than one-fourth of the cost of

keeping this person in an Arizona nursing care

NOTE: In some cases, you may treat community income as

institution, an Arizona residential care institution, or

separate income. The department has issued a ruling on

an Arizona assisted living facility. Your cost must be

when you may treat community income as separate income.

more than $800.

This ruling is ITR 93-22.

2. In 2013, you paid more than $800 for either

Arizona home health care or other medical costs for

Line 7 Box - Single

the person.

If you are filing as single, check box 7.



A stillborn child if the following apply.

Use this filing status if you were single on December 31,

1. The stillbirth occurred in Arizona during 2013.

2013. You are single if any of the following apply to you.

2. You received a certificate of birth resulting in



You have never been married.

stillbirth from the Arizona Department of Health



Services.

You are legally separated under a decree of divorce or

3. The child would have otherwise been a member of

of separate maintenance.

your household.



You were widowed before January 1, 2013, and you did

Part A - Dependents

not remarry in 2013, and you do not qualify to file as a

qualifying widow or widower with dependent children

Completing Line(s) A1

on your federal return.

Enter the following on line(s) A1.

Exemptions

1. The dependent's name.

If you are claiming an

exemption for a stillborn child and the child was not

Write the number of exemptions you are claiming in boxes

8, 9, and 10. Do not put a check mark. You may lose the

named, enter “stillborn child” in place of a name.

exemption if you put a checkmark in these boxes. You may

2. The dependent's SSN. If you are claiming an exemption

lose the dependent exemption if you do not complete Part A

for a stillborn child enter the certificate number from the

on page 2.

certificate of birth resulting in stillbirth.

Line 8 Box - Age 65 or Over

3. The dependent's relationship to you.

Enter "1" in box 8 if you or your spouse were 65 or older in

4. The number of months the dependent lived in your

2013. Enter "2" in box 8 if both you and your spouse were

home during 2013. If you are claiming an exemption

65 or older in 2013.

for a stillborn child, enter the date of birth resulting in

Line 9 Box - Blind

the stillbirth.

Enter "1" in box 9 if you or your spouse is totally or partially

You may lose the exemption if you do not furnish this

blind. Enter "2" in box 9 if both you and your spouse are

information.

totally or partially blind.

Line A2 - Total Dependents

If you or your spouse were partially blind as of December

Enter the total number of persons listed on line(s) A1. Enter

31, 2013, you must get a statement certified by your eye

the same number on the front of the return in box 10.

doctor or registered optometrist that:

Lines A3a and A3b - Persons You Did Not Take

1. You cannot see better than 20/200 in your better eye with

as Dependents on Your Federal Return

glasses or contact lenses or

On line A3a, enter the following.

2. Your field of vision is 20 degrees or less.

1. The names of any dependents age 65 or over listed on

If your eye condition is not likely to improve beyond the

line(s) A1 that you cannot take as a dependent on your

conditions listed above, you can get a statement certified by

federal return.

your eye doctor or registered optometrist to that effect

instead. You must keep the statement for your records.

2. The name of any stillborn child listed on line(s) A1, if

the stillborn child was named. If the stillborn child was

Line 10 Box - Dependents

not named, enter “stillborn child” on line A3a. Also,

You must complete Part A on page 2 of your return before

enter the date of birth resulting in the stillbirth.

you can total your dependent exemptions.

On line A3b, enter the name of any student listed on line(s)

You may claim only the following as a dependent.

A1, that you did not claim as an exemption on your federal



A person that qualifies as your dependent on your

return in order to allow that student to claim a federal

education credit on the student’s federal return.

federal return.

Arizona Form 140nr - Nonresident Personal Income Tax Return - 2013 Page 5

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