Resident Personal Income Tax Booklet (Arizona Form 140)

Over 100,000 eligible Arizona families failed to receive thousands

Tax Credits

of dollars in tax credits because they did not ¿ le a tax return.

You may qualify for these special credits when you ¿ le

Available

your state and federal taxes.

Tax Year 2013 Federal Earned Income Tax Credit Eligibility Table

To Qualify!

Number of

Earned Income

Maximum Credit

You must ¿ le your state and federal taxes

Qualifying Children

(less than)

$14,340 ($19,680 if MFJ)

$487

How To File!

$37,870 ($43,210 if MFJ)

$3,250

$43,038 ($48,378 if MFJ)

$5,372

Get your taxes prepared FREE at one of the

3 or more

$46,227 ($51,567 if MFJ)

$6,044

community tax assistance sites. The sites

*your age 25 - 64

MFJ = Married Filed Jointly

will also e-¿ le your taxes; that means a

FREE FAST REFUND

Tax Year 2013 Federal Child Tax Credit Eligibility Table

Maximum Credit Amount Per

Quali¿ cations

Qualifying Child

Where To File!

Children under the age of 17 years

$1,000 per child

at the end of the 2013 tax year

For locations call:

2-1-1 within Arizona

Parents and children must have Social Security number or

From anywhere:

(877) 211-8661

ITIN (Individual Taxpayer Identi¿ cation Number) to claim credit.

TDD/TTY AZ Relay:

(800) 367-8939

Arizona Family Tax Credit Eligibility Table

Web Site:

Quali¿ cations

Income

Eligibility depends on ¿ ling status

$31,000 or less per year

and number of dependents

Earn it! Keep it! Save it!

Save for a House

Arizona Increased Excise Tax Credit Eligibility Table

Save for a Car

Quali¿ cations

Income

Save for a College Education

Eligibility depends on Arizona

$25,000 or less per year

residency and ¿ ling status

Have You Paid Your Use Tax? … What’s That?

A use tax is levied on any person who uses, stores or consumes any tangible personal property upon which no tax has been

collected by a retailer. The Arizona state use tax rate is 5.6%; some cities also impose a city use tax.

An Arizona purchaser is liable for use tax on goods purchased from an out-of-state vendor that did not collect the use tax.

Internet sales are also subject to use tax. There is no exemption from use taxes on Internet purchases. The Internet Tax

Freedom Act is a moratorium on any imposition of new taxes. The Arizona use tax law has been in effect since the 1950s.

Any purchase of a vehicle, aircraft, boat, or any other tangible personal item purchased from an out-of-state vendor is also

subject to the use tax if no tax was paid. Items brought into the State of Arizona that were subject to U.S. Customs may also

be liable for the use tax as well, minus your personal U.S. Customs exemption.

Basically, use taxes and transaction privilege taxes (often referred to as sales taxes) are complementary taxes. In effect,

you must pay one or the other but never both. If you purchase an item from a mail order entity and that entity also has an

Arizona location, then you may be liable for a transaction privilege tax instead of a use tax.

Use taxes were instituted to prevent unfair competition by out-of-state vendors in the Arizona market. The passing of a use

tax law helped create a more suitable balance in this area.

So how does an individual report a use tax? Currently, you should calculate your purchase amount, multiply that amount by

5.6% and remit this total along with a cover letter that includes your name, address and taxpayer identification number to

the Arizona Department of Revenue along with a copy of the original invoice. Failure to comply may result in penalties and

interest.

If you have questions regarding use tax or how to report your use tax, please contact Taxpayer Information and Assistance

by calling 602-255-2060.

Mail your cover letter, payment and copy of invoice to:

Arizona Department of Revenue

Use Tax Unit, Room 620

1600 West Monroe Street

Phoenix, AZ 85007

(10/13)

Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 55

Related Articles

Related forms

Related Categories