Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Arizona Form

2011 Resident Personal Income Tax Return

140

Leave the Paper Behind - e-File!

NOTE: Even if you do not have to file, you must still file a

return to get a refund of any Arizona income tax withheld.



Quick Refunds



Do You Have to File if You are an American

Accurate



Indian?

Proof of Acceptance



Free **

You must file if you meet the Arizona filing requirements

unless all the following apply to you.

No more paper, math errors, or mailing delays when



You are an enrolled member of an Indian tribe.

you e-File!



You live on the reservation established for that tribe.

Refunds in as little as 7 to 10 days with direct deposit.



You earned all of your income on that reservation.

e-File today, pay by April 17, 2012, to avoid penalties

and interest.

The department has issued a ruling on the Arizona tax

treatment of American Indians. This ruling is ITR 96-4. To

e-File through an Authorized IRS/DOR e-file provider or

see this ruling, visit our web site at and

by using your Personal Computer and the Internet. Visit

click on legal research and then click on rulings.

our web site at for a listing of approved

Do You Have to File if You are the Spouse

e-file providers and on-line filing sources.

of an American Indian and You are Not an

** For free e-file requirements, check out our web site at

Enrolled Indian?

You must file if you meet the Arizona filing requirements. The

Who Must Use Form 140?

department has issued a ruling on the tax treatment of

You (and your spouse if married filing a joint return) may

spouses of American Indians. This ruling is ITR 96-4. To

file Form 140 only if you are full year residents of Arizona.

see this ruling, visit our web site at and

click on legal research and then click on rulings.

You must use Form 140 rather than Form 140A or Form 140EZ

to file for 2011 if any of the following apply to you.

Do You Have to File if You are in the



Your Arizona taxable income is $50,000 or more,

Military?

regardless of filing status.

You must file if you meet the Arizona filing requirements



You are making adjustments to income.

unless all the following apply to you.



You itemize deductions.



You are an active duty member of the United States

You claim tax credits other than the family income tax

armed forces.

credit, the credit for increased excise taxes, the property



Your only income for the taxable year is pay received

tax credit, or the Clean Elections Fund tax credit.



for active duty military service.

You are claiming estimated payments.



There was no Arizona tax withheld from your active

Do You Have to File?

duty military pay.

Arizona Filing Requirements

If Arizona tax was withheld from your active duty military

These rules apply to all Arizona taxpayers.

pay, you must file an Arizona income tax return to claim any

You must file if

and your Arizona

or your gross

refund you may be due from that withholding.

you are:

adjusted gross

income is at least:

You must also file an Arizona income tax return if you have

income is at least:

any other income besides pay received for active duty



Single

$ 5,500

$15,000

military service.



Married filing

$11,000

$15,000

If you are an Arizona resident and you have to file an

jointly

Arizona return, you should file using Form 140. If you were



Married filing

$ 5,500

$15,000

an Arizona resident when you entered the service, you

separately

remain an Arizona resident, no matter where stationed, until



Head of

$ 5,500

$15,000

you establish a new domicile. As an Arizona resident, you

household

must report all of your income, no matter where stationed.

If you are an Arizona resident, you must report income from

You must include your military pay, but using Form 140,

all sources. This includes out-of-state income.

you may subtract all pay received for active duty military

To see if you have to file, figure your gross income the same

service, to the extent it is included in your federal adjusted

as you would figure your gross income for federal income

gross income.

tax purposes. Then, you should exclude income Arizona law

If you are not an Arizona resident, but stationed in Arizona,

does not tax.

the following applies to you.

Income Arizona law does not tax includes:



You are not subject to Arizona income tax on your



Interest from U.S. Government obligations

military pay.



Social security retirement benefits received under Title



You must report any other income you earn in Arizona.

II of the Social Security Act

Use Form 140NR, Nonresident Personal Income Tax



Benefits received under the Railroad Retirement Act

Return, to report this income.



Active duty military pay



To find out more, see our brochure, Pub 704, Taxpayers in

Pay received for active service as a reservist or a National

the Military. To see this brochure, visit our web site at

Guard member

and click on publications.

You can find your Arizona adjusted gross income on line 15

of Arizona Form 140.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011

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