Instructions For Arizona Form 140x - Individual Amended Return (Page 3 of 10) in pdf

Form 140X

Exemptions

If you have additions to income, enter the corrected amount

of additions to income. For a list of items that must be added

Write the number of exemptions you are claiming in boxes

to income, see the form instructions for the year you are

13, 14, 15, and 16. Do not put a checkmark.

amending.

Include the exemption amounts with your subtractions

Line 20 - Subtotal

from income on line 21. For exemption amounts, see the

instructions for the year you are amending.

Full Year Residents

Line 13

If you were a full year resident for the year you are

amending (you checked box 8), add line 17 and line 19.

On line 13, enter the number of age 65 or over exemptions you

Enter the total.

are claiming on this amended return.

Nonresidents and Part-Year Residents

Line 14

If you were a nonresident or a part-year resident for the year

On line 14, enter the number of blind exemptions you are

you are amending (you checked box, 9, 10, 11 or 12), add

claiming on this amended return.

line 18 and line 19. Enter the total.

Line 15

Line 21 - Subtractions from Income

On line 15, enter the number of dependent exemptions you are

NOTE: You may only subtract those items for which

claiming on this amended return. If you are making a change

statutory authority exists. Without such authority you cannot

to the number of dependents you are claiming on line 15, you

take a subtraction. For a list of items that may be

must also complete Part I on page 2 of Form 140X.

subtracted from income, see the form instructions for the

year you are amending..

NOTE:

Do not include yourself or your spouse as

dependents on line 15.

If you are claiming age 65 or over, blind, dependent, or

qualifying parent or grandparent exemptions, include the

Line 16 - Arizona Residents Only

amounts for these exemptions on line 21.

On line 16, enter the number of qualifying parent or

If you have no subtractions or exemptions for age 65 or over,

grandparent exemptions you are claiming on this amended

blind, dependents, and qualifying parents or grandparents,

return. If you are making a change to the number of qualifying

enter zero here.

parents or grandparents you are claiming on line 16, you must

also complete Part II on page 2 of Form 140X. To see who is

Enter any subtractions from income and exemption amounts

a qualifying parent or grandparent, see the instructions for the

for age 65 or over, blind, dependents, and qualifying parents

year you are amending.

or grandparents you are taking on this amended return.

Line 17 - Federal Adjusted Gross Income

Line 22 - Arizona Adjusted Gross Income

Enter your correct federal adjusted gross income.

Subtract line 21 from line 20.

NOTE: If you were a nonresident or a part-year resident

Line 23 - Deductions

for the year you are amending, you must enter your federal

Standard Deduction

adjusted gross income on line 17, then enter your Arizona

gross income on line 18.

If you are taking the standard deduction on this amended return

check box

S. Enter your standard deduction on line 23.

Line

Arizona

Gross

Income

Nonresidents and Part-Year Residents

For standard deduction amounts for the year you are

Only

amending, see the form instructions for the year you are

amending. If you originally filed Form 140EZ, see the Form

Skip line 18 if you were a full year resident for the year you

140 instructions for the year you are amending for the

are amending (you checked box 8).

standard deduction amounts.

Complete line 18 if you were a nonresident or a part-year

NOTE: Beginning with 2010, nonresident individuals, who

resident for the year you are amending (you checked box 9,

claim the standard deduction, must prorate the deduction by

10, 11 or 12).

the percentage which the taxpayer’s Arizona gross income is

If required to complete line 18, enter your corrected Arizona

of the taxpayer’s federal adjusted gross income. This will in

gross income.

effect prorate the standard deduction between income

For information about how to figure your Arizona gross

taxable to Arizona and income not taxable to Arizona and

income, see Form 140PY or Form 140NR for the year you

allow only that portion of the deduction allocable to income

are amending.

taxable to Arizona.

To figure the correct amount of

standard deduction, see the Form 140NR instructions for the

Line 18a - Arizona Residency Percentage

year you are amending.

If you completed line 18, divide the amount on line 18 by

Itemized Deductions

the amount on line 17. Enter the percentage.

If you are claiming itemized deductions on this amended return,

If you are a nonresident or a part-year resident, you will use

check box

I. Enter your itemized deductions on line 23.

this percentage to prorate exemption amounts and the

standard deduction amount when required.

If you are changing itemized deduction amounts, be sure to

attach a copy of the corrected Arizona Schedule A. Also

Line 19 - Additions to Income

attach a copy of your corrected federal Schedule A.

If you have no additions, enter zero.

Instructions For Arizona Form 140x - Individual Amended Return Page 3

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