Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 9
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56Arizona Form 140
When you file separate returns, you must account for
ID Numbers for Paid Preparers
community deductions and credits on the same basis as
If you pay someone else to prepare your return, that person
community income. Both you and your spouse must either
must also include an ID number where requested.
itemize or not itemize. If one of you itemizes, you both must
A paid preparer may use any of the following.
itemize. If one of you takes a standard deduction, you both
x
his or her PTIN
must take a standard deduction. One of you may not claim a
x
his or her SSN
standard deduction while the other itemizes.
x
the EIN for the business
If you and your spouse support a dependent child from
community income, either you or your spouse may claim the
A paid preparer who fails to include the proper number may
dependent. Both of you cannot claim the same dependent on
also be subject to a penalty.
both returns.
Determining Your Filing Status
The department has issued tax rulings on filing a separate
return. These rulings are ITR 93-18 and ITR 93-19.
The filing status that you use on your Arizona return may be
different from that used on your federal return.
NOTE: In some cases you may treat community income as
separate income. The department has issued a ruling, ITR
Use this section to determine your filing status. Check the
93-22, on when you may treat community income as
correct box (4 through 7) on the front of Form 140.
separate income.
Line 4 (Box) - Married Filing Joint Return
If one spouse is a resident and the other spouse is not, other
If you are married and filing a joint return, check box 4.
special rules may apply when filing a separate return. The
You may file a joint return if you were married as of
department has issued a ruling on how to report income in
December 31, 2013. It does not matter whether or not you
this case. This ruling is ITR 93-20.
were living with your spouse. You may file a joint return,
Line 7 (Box) - Single Return
even if you and your spouse filed separate federal returns.
If you are filing as single, check box 7.
You may file a joint return if your spouse died during 2013
and you did not remarry in 2013. See page 2 of these
Use this filing status if you were single on December 31,
instructions for details.
2013. You are single if any of the following apply to you.
x
You have never been married.
The Arizona Form 140 is for full year residents only. You
x
may not file a joint Arizona income tax return on Form 140
You are legally separated under a decree of divorce or
if any of the following apply.
of separate maintenance.
x
You were widowed before January 1, 2013, and you did
1. Your spouse is a nonresident alien (citizen of and living
not remarry in 2013, and you do not qualify to file as a
in another country).
qualifying widow or widower with dependent children
2. Your spouse is a resident of another state.
on your federal return.
3. Your spouse is a part-year Arizona resident.
Exemptions
If filing a joint return with your nonresident spouse, you must file
Write the number of exemptions you are claiming in boxes 8,
a joint return using Form 140NR. See Form 140NR instructions.
9, 10, and 11. Do not put a check mark. You may lose the
If filing a joint return with your part-year resident spouse, you
exemption if you put a checkmark in these boxes. You may
must file a joint return using Form 140PY. See Form 140PY
lose the dependent exemption if you do not complete Part A,
instructions.
lines A1 through A3 on page 2. You may lose the exemption
The department has issued a ruling on filing a joint tax return
for qualifying parents or grandparents if you do not complete
with your part-year resident or nonresident spouse. This ruling is
Part A, lines A4 and A5, on page 2.
ITR 95-2.
Line 8 (Box) - Age 65 or Over
Line 5 (Box) - Head of Household Return
Write "1" in box 8 if you or your spouse were 65 or older in
If you are filing as a head of household, check box 5. You
2013. Write "2" in box 8 if both you and your spouse were
may file as head of household on your Arizona return, only
65 or older in 2013.
if one of the following applies.
x
Line 9 (Box) - Blind
You qualify to file as head of household on your federal
return.
Write "1" in box 9 if you or your spouse is totally or partially
x
blind. Write "2" in box 9 if both you and your spouse are totally
You qualify to file as a qualifying widow or widower on
or partially blind.
your federal return.
If you or your spouse were partially blind as of December 31,
Line 6 (Box) - Married Filing Separate Return
2013, you must get a statement certified by your eye doctor
If you are filing a separate return, check box 6 and enter
or registered optometrist that:
your spouse's name and SSN on the second line 1.
1. You cannot see better than 20/200 in your better eye with
If you were married as of December 31, 2013, you may choose
glasses or contact lenses; or
to file a separate return. You may file a separate return, even if
2. Your field of vision is 20 degrees or less.
you and your spouse filed a joint federal return.
If your eye condition is not likely to improve beyond the
Arizona is a community property state. If you file a separate
conditions listed above, you can get a statement certified by
return, you must figure how much income to report using
your eye doctor or registered optometrist to that effect instead.
community property laws. Under these laws, a separate
return must reflect one-half of the community income from
You must keep the statement for your records.
all sources plus any separate income.
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