Instructions For Arizona Form 140x - Individual Amended Return Page 9
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10Form 140X
In Part IV, let us know the reason for each change. List the
original return she did not have any subtractions from
line reference from page 1 for which you are reporting a
income, so when she completes this Form 140X, Sue will
change. Give the reason for each change and attach any
enter $2,300 (0 + $2,300) on Form 140X, page 1, line 21.
supporting document required. If you received a notice from
Example 2
the IRS, include a copy of that notice.
Jane, a full year resident, received a Form 1099INT showing
Part V Name and Address on Original
interest income of $1,500 after she filed her original 2010
Return
return. Jane is filing this amended return to report that
interest income.
Enter the name and address used on your original return. (If
they are the same, write "SAME".)
Jane’s original return, reported a federal adjusted gross
Examples for Completing Form 140X
income of $50,000, which included $2,500 of interest
income.
The following examples show how to complete Parts I, II,
Part III
III and IV on page 2 of Form 140X. The examples also
show how amounts should be entered on the proper line of
Jane would complete form 140X, page 2, Part III as follows:
page 1 of Form 140X.
(a)
(b)
(c)
(d)
Example 1
Item
Original
Amount
to
Corrected
Sue, a full year resident, forgot to claim a dependent on her
Amount
Add
or
Amount
2010 original return. Sue is filing this amended return to
Reported
Subtract
claim that dependent. Sue’s son Joe was away at college
Interest
$2,500
$1,500
$4,000
and Sue did not claim him on her federal income tax return
Income
so that Joe could claim a federal education credit. Because
Sue is adding a dependent exemption, Sue must complete
Part IV
Part I of page 2 of Form 140X. Sue would complete Part I
Because the interest income would be included in Jane’s
as follows:
federal adjusted gross income, Jane would complete Part IV
Part I
as follows:
Line 17, federal adjusted gross income increased by interest
A1
SSN
Relation
No of
Add
Delete
income reported on additional Form 1099INT.
Name
-ship
months
lived
Form 140X, page 1
in
When Jane Completes page 1 of Form 140X, Jane would
home
include this interest income in her federal adjusted gross
Joe
Son
3
X
111-11-1111
income reported on page 1, line 17. On Jane’s original
Smith
return, she reported a federal adjusted gross income of
$50,000. On this amended return, Jane will report a federal
adjusted gross income $51,500 ($50,000 +$1,500).
A2 If adding dependents, enter the name of any dependent
Example 3
added above who you did not claim as a dependent on your
federal return due to education credits.
Sam, a full year resident, forgot to take a subtraction from
income for Arizona State retirement income on his original
Joe Smith
2010 return. Sam is filing this amended return to claim that
subtraction.
On Sam’s original return, Sam took a
Part III
subtraction from income of $4,000 for U.S. Government
Sue would complete Part III as follows:
interest.
(a)
(b)
(c)
(d)
Part III
Item
Original
Amount
to
Corrected
Sam would complete Part III as follows.
Amount
Add
or
Amount
(a)
(b)
(c)
(d)
Reported
Subtract
Item
Original
Amount
to
Corrected
Dependent
0
$2,300
$2,300
Amount
Add
or
Amount
Reported
Subtract
Part IV
Subtraction
$4,000
$2,500
$6,500
Sue would complete Part IV as follows:
from income
Line 21, subtractions from income increased to reflect
dependent not claimed on original return.
Part IV
Form 140X, page 1
Sam would complete Part IV as follows:
When Sue completes page 1 of Form 140X, Sue would
Line 21, subtractions from income increased to reflect
include the additional exemption amount of $2,300 on line
subtraction for Arizona State retirement not claimed on
21, “Subtractions from Income”.
When Sue filed her
original return.
9
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