Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 39
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56Arizona Form 140
Credit for Increased Excise Taxes Worksheet
Totaling Payments and Credits
Check one
If you checked filing status 4 or 5, is the
Yes
No
Line 28 - Arizona Income Tax Withheld
amount on Form 140, page 1, line 12,
$25,000 or less?
Enter the Arizona income tax withheld shown on the
Form(s) W-2 from your employer(s). Also enter the Arizona
If you checked filing status 6 or 7, is the
income tax withheld shown on your Form(s) 1099-R
amount on Form 140, page 1, line 12,
(distributions from pensions, annuities, etc.). Do not include
$12,500 or less?
any income tax withheld for another state. Attach the
If you checked no, STOP. You do not qualify for this
Form(s) W-2 and 1099-R after the last page of your return.
credit. If you checked yes, complete the rest of this
worksheet.
NOTE: You should receive your Form(s) W-2 no later than
1. Enter the number of dependents
January 31. If you did not receive a Form W-2 or you think
you entered on Form 140, page 1,
your Form W-2 is wrong, contact your employer.
box 10, excluding persons listed
on Page 2, line A3a. Also exclude
Line 29 - Arizona Estimated Tax Payments for
any dependent that is not an
2013 and Amount Applied From Your 2012 Return
Arizona resident.
Use this line if you did any of the following.
2. Number of personal exemptions.
If you checked filing status 4,
1.
Made estimated income tax payments to Arizona for 2013.
enter the number 2 here. If you
2. Applied any of your refund from your 2012 Arizona
checked filing status 5, 6, or 7,
return to 2013 estimated taxes for Arizona.
enter the number 1 here.
Enter the total amount paid and/or applied to 2013 taxes.
3.
Add lines 1 and 2. Enter the total.
4. Multiply the amount on line 3 by
NOTE: If you made joint Arizona estimated payments for 2013,
$25. Enter the result.
but are filing separate 2013 Arizona income tax returns, see the
5. Maximum credit.
$
100
00
department’s Income Tax Ruling ITR 02-3, Allocating Joint
6. Enter the smaller of line 4 or line 5
Estimated Payments to Separate Returns.
here and also enter on Form 140,
page 1, line 31.
Line 30 - 2013 Arizona Extension Payment
(Form 204)
NOTE: The credit cannot exceed $100 per household. Do
not claim this credit if someone else in your household has
Use this line to report the payment you sent with your
already claimed $100 of the credit. If someone else in your
extension request or the electronic extension payment you
household has claimed less than $100, you may claim the
made using
credit as long as all credit claims filed from your household
do not exceed $100.
Line 31 - Increased Excise Tax Credit
You may take this credit if you meet all of the following:
Line 32 - Property Tax Credit
1. You meet the income threshold for your filing status.
You may take the property tax credit if you meet all the following.
2.
You are not claimed as a dependent by any other taxpayer.
1.
You were either 65 or older in 2013 or, if under age 65,
3. You were not sentenced for at least 60 days of 2013 to a
you were receiving SSI Title 16 income from the Social
county, state or federal prison.
Security Administration.
If you are married filing a joint return, or a head of
NOTE: SSI Title 16 income is not the normal Social
household, you may take this credit if the amount on Form
Security disability.
140, page 1, line 12, is $25,000 or less. If you are single or
2. You were an Arizona resident for the full year in 2013.
married filing a separate return, you may take this credit if
3. You paid property tax on your Arizona home in 2013.
the amount on Form 140, page 1, line 12 is $12,500 or less.
You paid rent on taxable property for the entire year or
To figure your credit, complete the following worksheet.
you did a combination of both.
4. If you lived alone, your total household income was
NOTE: Do not complete the following worksheet if you are
under $3,751.
If you lived with others, the total
claiming the property tax credit on Form 140PTC. Use
household income was under $5,501.
To see what
Form 140PTC to figure both the credit for increased excise
income is included in household income, see the Form
taxes and the property tax credit.
140PTC instructions.
If you are claiming both the credit for increased excise taxes
Complete Form 140PTC to figure your credit. Enter the
and the property tax credit, enter the increased excise tax
amount from Form 140PTC, page 1, line 15.
credit from Form 140PTC, page 1, line 17, here and enter
Attach Form 140PTC to your return.
the property tax credit from Form 140PTC, page 1, line 15,
Tax Tip: To claim a property tax credit, you must file your
on line 32.
claim or extension request by April 15, 2014. You cannot
claim this credit on an amended return if you file the
amended return after the due date of your return.
20
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