Instructions For Arizona Form 140x - Individual Amended Return (Page 6 of 10) in pdf

Form 140X

Line 39 - Payments (Withholding, Estimated,

If you are amending taxable year 2010 or 2011 and you

claimed a refund of the renewable energy industry credit

Extension)

from Form 342 for the taxable year, enter that credit here.

Enter the total amounts of Arizona income tax withheld,

Enter the correct amount you are claiming on this amended

estimated income tax payments, and payments made with an

return.

extension request reported on your original (or most recent

amended) return for the tax year you are amending.

If you have credits from more than one form, enter the total

from all forms here.

You may use the following worksheet to help you figure the

amount of these payments that you should enter on line 39.

If you enter an amount on this line, be sure you check the

box or boxes to show which credits you are claiming. Also

Payment Worksheet

be sure to attach the credit claim form (Form 308-I or 342)

Payments

Date of Payment

Amount

to your return when you file.

(Withholding,

Est., Ext.)

Line 43 - Payment with Original Return

1. Estimated

(Plus All Additional Payments After it was

Payment 1

Filed)

2. Estimated

Payment 2

You may use the following worksheet to help you figure the

3. Estimated

amount of the payments that you should enter on line 43.

Payment 3

NOTE: Do not include payments reported on line 39 here.

4. Estimated

Payment 4

Payment Worksheet

5. Extension Request Payment

Payments

Date of Payment

Amount

6. Arizona income tax withheld on

(Other)

Form(s) W-2

1. Payment

7. Total. Add lines 1 through 6.

with original

Enter the total here and also on

return

Form 140X, page 1, line 39.

2. Payment

3. Payment

NOTE: Do not include payments sent with original return

4. Payment

here. You should enter those amounts on line 43.

5. Total. Add lines 1 through 4.

Line 40 - Increased Excise Tax Credit

Enter the total here and also on

Form 140X, page 1, line 43.

If you qualify to take the increased excise tax credit, enter

Line 44 - Total Payments and Refundable

the correct amount of credit you are claiming on line 40. If

Credits

this is the first time you are claiming this credit for the tax

year, use the worksheet from the Form 140, 140A, 140EZ,

Add lines 39 through 43.

or 140PY instructions for the year you are amending to

Also, do the following if you computed your tax under

figure your credit.

Arizona's claim of right provisions.

If you are amending an increased excise tax credit claimed

1. Write "ARS § 43-1029" and the amount of the prior

on Form 140ET, use Form 140ET to amend that claim. In

year tax reduction in the space to the left of your total

this case, do not use Form 140X.

payment amount.

Line 41 - Property Tax Credit

2. Include the credit for the prior year tax reduction in the

If you claimed the property tax credit on your original

total entered on line 44.

return, enter the amount claimed on your original return. If

3. Attach a schedule explaining the amounts repaid and the

you are making an adjustment to the credit, be sure to attach

computation of the prior year tax reduction.

copies of your Form 140PTC, or Form 201. Also attach all

For more information on Arizona's claim of right provisions,

supporting documents filed with the original return.

see Individual Income Tax Procedure ITP 95-1.

NOTE: Use Form 140X to adjust a previously filed credit

Line 45 - Overpayment from Original Return

only if you claimed the credit using Form 140 or Form

If your original (or most recent amended) return for the tax

140A. Use Form 140PTC for the year you are amending if

year you are amending, resulted in an overpayment of taxes,

you were not required to file an Arizona income tax return.

enter the overpayment amount.

If you did not claim a credit on your original return, you

On your original return, you reported this amount on the

may not claim it on Form 140X, unless you file Form 140X

following lines.

by the due date of your original return.

Form 140

Line 42 - Other Refundable Credits

Year

Line

If you are amending taxable year 2010 or 2011 and you

2007, 2008 & 2009

claimed a refund of the increased research activities credit

2010

from Form 308-I, for the taxable year, enter that credit here.

2011

Instructions For Arizona Form 140x - Individual Amended Return Page 6

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