Instructions For Arizona Form 140x - Individual Amended Return printable pdf download

Arizona Form

Individual Amended Return

140X

If the IRS makes a change to your federal taxable income for

Phone Numbers

any year, you must report that change to Arizona. You may

use one of the following two options to report this change.

For help, please call one of the phone numbers listed below.

Option 1

Phoenix

(602) 255-3381

From area codes 520 & 928 toll-free

(800) 352-4090

You may file a Form 140X for that year. If you choose this

Hearing impaired TDD user

option, you must amend your Arizona return within 90 days

Phoenix

of the final determination of the IRS. Attach a complete

(602) 542-4021

copy of the federal notice to your Form 140X.

From area codes 520 & 928 toll-free

(800) 397-0256

Option 2

You may also visit our web site at:

You may file a copy of the final federal notice with the

Who Should Use Form 140X?

department within 90 days of the final determination of the

Use Form 140X to correct an individual income tax return

IRS. If you choose this option, you must include a statement

(Form 140, 140A, 140EZ, 140PY, or 140NR). The

in which you must:

department will compute the interest and either include it in

1. Request that the department recompute your tax; and

your refund or bill you for the amount due.

2. Indicate if you agree or disagree with the federal notice.

Form 140X will be your new tax return. This return will

If you do not agree with the federal notice, you must also

change your original return to include the new information.

include any documents that show why you do not agree.

The entries you make on Form 140X are the entries you would

have made on your original return had it been done correctly.

If you choose option 2, mail the federal notice and any other

documents to:

NOTE: Do not use Form 140X to change an earlier filed

Form 140PTC. To change an earlier filed Form 140PTC,

Arizona Department of Revenue

use the Form 140PTC for the year you are changing. Do

1600 W. Monroe, Attention: Individual Income Audit

not use Form 140X to change an earlier filed Form 140ET.

Phoenix, AZ 85007-2650

To change an earlier filed Form 140ET, use the Form

When Should I Pay any Tax Owed?

140ET for the year you are changing.

Payment is due in full at the time you file your amended

You cannot amend an estimated payment penalty when

return.

you reduce your tax on an amended return, unless you file

If paying by check, please make your check payable to

your amended return after filing your original return, but

before the due date of that original return. For more

Arizona Department of Revenue. Be sure to enter your SSN

information on this topic, see Individual Income Tax

on the front of your check.

Ruling ITR 02-4.

To make an electronic payment, visit

What Will I Need To Complete Form 140X?

What if a Taxpayer Died?

To complete form 140X, you will need the following.

If you are a surviving spouse amending a joint return, enter

 A copy of the return you are amending, including

the word "Deceased" after the decedent's name. Also enter

the date of death after the decedent's name. Sign your name.

supporting forms, schedules and worksheets.

 Any notices you received from the IRS or the department

Write "Filing as Surviving Spouse" in the area for the

deceased spouse's signature. (If someone else serves as

for the tax year you are amending.

personal representative for your spouse's estate, he or she

 Instructions for the return you are amending. If you have

must also sign the return.)

any questions about income items, deductions, or

exemptions, you should refer to the instructions for your

If a refund is due, complete Arizona Form 131, Claim for

original return. (For example, if you are amending a 2009

Refund on Behalf of Deceased Taxpayer. Attach this form to

Form 140, you will need the 2009 Form 140 instructions.)

the front of your amended return.

If you do not have the instructions for the form you are

Penalties

amending, you can find them online at the website shown

above.

We will impose a late payment penalty on your amended

return if all of the following apply.

File a separate Form 140X for each year you are amending.

 You file your amended return after the due date of your

Allow 8 to 12 weeks for your Form 140X to process.

original return.

When Should You File an Amended Return?

 There is tax due on your amended return.

You can file Form 140X only after filing an original return.

 You do not pay that tax when you file the amended return.

You should file your amended return after your original return

has processed. If you are filing Form 140X for a refund, you

Even if you do pay the tax due when you file your amended

must generally file within four years from the date you filed

return, we may impose a late payment penalty if any of the

the original return.

following apply.



If you amend your federal return for any year, you must also

You are under audit by the department.

file an Arizona Form 140X for that year. You must file the



The department has requested or demanded that you file

Form 140X within 90 days of the final determination of the

an amended income tax return.

IRS.

Instructions For Arizona Form 140x - Individual Amended Return

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