Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 3
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56Items of Interest
2013
pay for qualified long-term health care expenses, you must
Same-sex married couples and Arizona filing
requirements
pay a withdrawal penalty. The penalty is equal to 10% (.10) of
the amount of the withdrawal. You must remit this penalty
For Federal tax purposes, Rev. Rul. 2013-17 provides that the
with your income tax return filed for the year in which you
Internal Revenue Service (IRS) will recognize a marriage of
made the withdrawal. (Laws 2012, Ch. 351)
same-sex individuals that was validly entered into in a state
whose laws authorize the marriage of two individuals of the
Qualified IRC § 179 Expenses Deducted in Computing
same sex. This applies even if the married couple is
Federal Taxable Income
domiciled in a state that does not recognize the validity of
Recent legislation removed the $25,000 cap on the allowable
same-sex marriages.
subtraction from Arizona gross income of the value of
The Arizona Constitution defines marriage as the union of one
qualifying property purchased and placed in service in a
man and one woman. A person who is married to a person of
taxable year beginning from and after January 1, 2013. For
the same sex cannot file an Arizona income tax return using
Arizona purposes, taxpayers who took a deduction in
the filing status of married filing jointly or married filing
computing federal taxable income under IRC § 179 are no
separately.
For more information, see the notice, 2013
longer required to adjust the amount of the deduction taken on
Arizona Individual Income Tax Filing Requirements for
the Arizona return.
Same-Sex Couples, on our website at
Taxpayers who made this adjustment for qualified purchases
2013 Arizona Standard Deduction Indexed for Inflation
placed in service in a taxable year ending on or before
For 2013, the Arizona standard deduction has been indexed for
December 31, 2012, may continue to take a subtraction of
inflation. For a single taxpayer or a married taxpayer filing a
one-fifth (20%) of the adjustment required in the year in
separate return the amount is $4,945. For a head of household or a
which the adjustment was made and each of the following four
married couple filing a joint return the amount is $9,883.
taxable years. (Laws 2013, Ch. 256)
Subtraction for Net Long-Term Capital Gains From
Subtraction for IRC § 529 College Savings Plans
Assets Acquired after December 31, 2011.
The amount of the allowable subtraction from Arizona gross
Beginning in 2013, you may take a subtraction from Arizona
income for amounts contributed into a college savings plan
established pursuant to IRC § 529 increased.
For single
gross income for a percentage of any net long-term capital
taxpayers or heads of household, the amount is $2,000. For
gain included in a resident’s federal adjusted gross income
married taxpayers filing a joint return, the amount is $4,000.
(Arizona gross income for nonresidents) that is derived from
assets acquired after December 31, 2011, pursuant to A.R.S.
Credit for Contributions to Qualifying Charitable
§ 43-1022(35). (Laws 2012, Ch. 343)
Organizations
(formerly
known
as
Credit
for
Laws 2013, Ch. 114, added language to make it clear that assets
Contributions to Charities That Provide Assistance to
acquired through gift or at the death of a transferor will be
the Working Poor)
considered “acquired” when the asset was acquired by the
Beginning in 2013, you are no longer required to itemized
transferor. If the date cannot be verified then a subtraction is
deductions in order to claim a credit for contributions made to
not allowed. Taxpayers must complete a worksheet included
a qualifying charitable organization. (Laws 2013, Ch. 236)
in the tax form instructions to take this subtraction.
Beginning in 2013, the maximum credit has been increased for
Subtraction for Long-Term Care Insurance Premiums
cash contributions made to a qualified foster care charitable
organization that is also a qualified charitable organization. If
Beginning in 2013, you may subtract the amount of qualifying
you made a cash contribution to a qualified foster care
premium costs for long-term care insurance. You may take
charitable organization, you can increase the maximum credit
this subtraction only if you are not claiming itemized
allowed from $200 to $400 ($400 to $800 for married filing
deductions for the taxable year. (Laws 2012, Ch. 351)
joint). If you made cash contributions to both types of
Subtraction for Arizona Long-Term Health Care
charities during the taxable year, the total maximum credit
Savings Accounts (AZLTHSA)
allowed for the taxable year is $400 for single taxpayers or
Beginning in 2013, you may subtract amounts you paid into a
heads of household.
For married taxpayers, the total
long-term health care savings account established under
maximum credit allowed for the taxable year is $800. For
Arizona laws. An individual may set up the Arizona long-
more information see AZ Form 321. (Laws 2013, Ch. 9)
term health care savings account with an account
Credit for Contributions to Private School Tuition
Administrator who will manage the account. The total amount
Organization Indexed for Inflation
you may subtract is equal to the amount of your contributions
that are included in your federal adjusted gross income. For
For 2013, the amount of the allowable credit for contributions
more information regarding the subtraction for contributions
to private school tuition organizations was adjusted for
made to a long-term health care savings account, see A.R.S.
inflation purposes. The maximum credit for single taxpayers
§ 43-1032.
or heads of household is $517. For married taxpayers that file
a joint return, the maximum credit is $1,034.
For more
If you made a withdrawal from your Arizona long-term health
information, see AZ Form 323.
care savings account during 2013 for purposes other than to
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