Instructions For Arizona Form 140x - Individual Amended Return Page 2
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10Form 140X
The total additional tax you owe is a substantial
penalty if you fail to include your SSN. It may take longer to
underpayment. You have a substantial underpayment if
process your return if SSNs are missing, incorrect, or unclear.
the amount due is at least 10% of the actual tax liability
ID Numbers for Paid Preparers
for the tax year or $2,000.
If you pay someone to prepare your return, that person must
We will also impose a late filing penalty if you did not file
also include an ID number where requested.
your original return on time. These penalties apply to taxes
A paid preparer may use any of the following.
due and remaining unpaid after the due date of the original
his or her SSN
return. Combined late filing and late payment penalties can
his or her PTIN
go up to 25% of the unpaid tax.
the EIN for the business
Interest
A paid preparer who fails to include the proper numbers
We charge interest on any tax not paid by the due date even
may also be subject to a penalty.
if you have an extension. We charge interest from the
Filing Status
original due date to the date of payment. The Arizona rate of
interest is the same as the federal rate. Contact one of the
Check the box for the filing status you are using on this
phone numbers listed on page 1 for the current interest rate.
amended return.
Line-by-Line Instructions
Changing from a joint return to a separate Return.
NOTE: You must round dollar amounts to the nearest
If you have an amount due from the joint return that you
want to amend, you must pay that amount before you can
whole dollar. If 50 cents or more, round up to the next
dollar. If less than 50 cents, round down.
change your filing status to separate. If we have issued a
proposed assessment for that joint return, you must also pay
The line numbers on the Arizona Form 140X do not match
that amount before you can change your filing status.
the line numbers on Arizona's individual income tax forms.
Changing from a separate return to joint return
The proper line on which to enter your change(s) will
depend on the nature of the change.
If you or you spouse have an amount due from a separate
return that you want to amend, you must pay that amount
To decide where to enter your changes, use the line descriptions
before you can change your filing status to married filing
from your original return. To help you, we have included some
joint. If we have issued a proposed assessment for either
examples, starting on page 9 of these instructions. If you still
separate return, you must also pay that amount before you
need some help, call one of the numbers listed on page 1.
can change your filing status.
For specific information about tax rates, additions, subtractions,
If you and your spouse are changing from separate returns to
exemptions or deductions, see the form instructions for the year
a joint return, begin by combining the amounts from your
you are amending. For example, if you are amending your 2009
return as originally filed or as previously adjusted (either by
Form 140, see the 2009 Form 140 instructions.
you or the department) and the amounts from your spouse’s
return as originally filed or adjusted.
Then make your
Tax Year
changes to the combined amounts. If your spouse did not
file an original return, include your spouse’s income,
Check the box to indicate which tax year you are amending.
deductions, credits, etc., to determine the amounts to enter
If you are using this form to amend a return for a tax year
on the appropriate lines of this form.
before 2007, enter the tax year of the return you are
amending in the space shown. If you are amending a return
Generally, if you file a joint return, both you and your spouse
for a fiscal year, enter the fiscal year in the space shown.
have joint and several liability. This means both of you are
responsible for the tax and any interest or penalties due on the
Entering Your Name, Address, and Social
return, as well as any amount that may become due later. If
Security Number (SSN)
one spouse does not pay the tax due, the other may have to.
Please type or print your name, SSN, and current address.
Both of you must sign and date Form 140X.
If you are filing a joint amended return, enter your SSNs in
Residency Status
the same order as your first names and in the same order as
shown on your original return.
Check the box for the residency status you are using on this
If your name appears first on the return, make sure your
amended return.
SSN is the first number listed.
If you are filing
Check
See the following form
If you are changing from a separate return to a joint return
this amended
Box
instructions for the
and your spouse did not file an original return, enter your
return as a:
year you are
name and SSN first.
amending
Full year resident
8
140
If you are changing your filing status from married filing
separate to married filing joint, you must include your
Nonresident
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140NR
spouse's name and SSN on line 1.
Nonresident Active
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140NR
Military
Make sure that you put your SSN on every return, statement,
Part-Year Resident
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140PY
or document that you file with the department. Make sure that
Part-year
Resident
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140PY
all SSNs are clear and correct. You may be subject to a
Active Military
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