Resident Personal Income Tax Booklet (Arizona Form 140)

Arizona Form 140

you may also use Form 202, Personal Exemption Allocation

Arizona Adjusted Gross Income Worksheet

Election, to figure your personal exemption.

1. Enter amount from Form 140, page 1, line 15

Personal Exemption Chart

2. Enter amount from Form 140, page 1, line 16.

If you checked filing status:

Enter:

3. Add lines 1 and 2. Enter the total.

x Single (Box 7)

$2,100

4. Enter amount from Form 140, page 1, line 14.

x Married filing joint return (Box 4) and

$4,200

Subtract the amount on line 4 from the

claiming no dependents (Box 10)

amount on line 3. Enter the difference here

x Married filing joint return (Box 4) and

$6,300

and also on Form 140, page 1, line 17.

claiming at least one dependent (Box 10

excluding persons listed on Page 2, line A3a)

Figuring Your Tax

x Head of household and you are not

$4,200

married (Box 5)

Line 18 - Itemized or Standard Deductions

x Head of household and you are a married

You must decide whether to take the standard deduction or

$3,150, or

person who qualifies to file as head of

Complete

to itemize your deductions. Your Arizona income tax will be

household (Box 5)

Form 202

less if you take the larger of your standard deduction or your

x Married filing separate return (Box 6) with

$2,100, or

itemized deductions.

Complete

neither spouse claiming any dependents

When you e-file, the software completes

Form 202

(Box 10)

the math for you.

x Married filing separate return (Box 6) with

$3,150, or

one

spouse

claiming

least

one

Your Standard Deduction

Complete

dependent (Box 10 excluding persons listed

Form 202

on Page 2, line A3a)

If you take the standard deduction, check box

A married couple who does not claim any dependents may

If your filing status is:

Your standard deduction is:

take one personal exemption of $4,200. If the husband and

x Single

$4,945

wife file separate returns, either spouse may take the entire

x Married filing separately

$4,200 exemption, or the spouses may divide the $4,200

$4,945

between them. You and your spouse must complete Form

x Married filing jointly

$9,883

202 if either you or your spouse claim a personal exemption

x Head of household

$9,883

of more than $2,100. If you and your spouse do not complete

Form 202, you may take an exemption of only $2,100 (one-

Your Itemized Deductions

half of the total $4,200).

You may claim itemized deductions on your Arizona return

A married couple who claims at least one dependent may

even if you take a standard deduction on your federal return.

take one personal exemption of $6,300. If the husband and

For the most part, you may claim those deductions allowable

wife file separate returns, either spouse may take the entire

as itemized deductions under the IRC. In some cases, the

$6,300 exemption, or the spouses may divide the $6,300

amount allowed for some deductions may not be the same as

between them. You and your spouse must complete Form

the amount allowable for federal purposes.

202 if either you or your spouse claim a personal exemption

of more than $3,150. If you and your spouse do not complete

You may have to adjust the amounts shown on your

Form 202, you may take an exemption of only $3,150 (one-

completed federal Form 1040, Schedule A. See Form 140

half of the total $6,300).

Schedule A, Itemized Deduction Adjustments to figure if you

If you are a married person who qualifies to file as a head of

have to make any adjustments.

household, you may take the entire $6,300 personal

To figure your itemized deductions, you must complete

exemption or you may divide the exemption with your

a federal Form 1040, Schedule A. Then, if required,

spouse. You and your spouse must complete Form 202 if

complete Form 140, Schedule A, Itemized Deduction

either you or your spouse claim a personal exemption of

Adjustments. If you do not have to complete Form 140,

more than $3,150. If you and your spouse do not complete

Schedule A, Itemized Deduction Adjustments, enter the

Form 202 you may take an exemption of only $3,150 (one-

amount from federal Form 1040, Schedule A, on Form 140,

half of the total $6,300).

line 18.

The spouse who claims more than one-half of the total

NOTE: If you itemize, you must attach a copy of the

personal exemption must attach the original Form 202 to his

or her return. The spouse who claims less than one-half of

completed federal Schedule A to your Arizona return. If

the total personal exemption must attach a copy of the

itemizing, check box

completed Form 202 to his or her return.

Line 19 - Personal Exemptions

Line 20 - Arizona Taxable Income

The amount you may claim as a personal exemption depends

on your filing status. If married, the amount you may claim

Subtract lines 18 and 19 from line 17 and enter the difference.

as a personal exemption also depends on whether you or

If less than zero, enter “0”. Use this amount to calculate your

your spouse claim dependents. You may use the following

tax using Tax Table X or Y or the Optional Tax Tables.

chart below to figure your personal exemption. If married,

Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 20

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