Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140



You were an Arizona resident before December 31, 1975,

Arizona Adjusted Gross Income Worksheet

and you are receiving IRA distributions from your IRA

1. Enter the amount from Form 140,

account to which you made contributions before

page 1, line 12.

December 31, 1975.



2. Enter the amount from Form 140,

You were an Arizona resident before December 31, 1975,

page1, line 13

and you are receiving distributions from your qualified

self-employment retirement plan to which you made

3. Add line 1 to line 2. Enter the total.

contributions before December 31, 1975.

4. Enter the amount from Form 140,



You deferred exploration expenses determined under

page 1, line 14.

Internal Revenue Code section 617 in a taxable year

5. Subtract the amount on line 4 from the

ending before January 1, 1990, and you have not

amount on line 3. Enter the total here

previously taken a subtraction for those expenses.

and also on Form 140, page 1, line

Line C30 - Total Subtractions

15.

Add lines C17 through C29. Enter the total here and on the

Figuring Your Tax

front of your return on line 14.

Line D31 - Last Name(s) Used in Prior

Line 16 - Itemized or Standard Deductions

Years

You must decide whether to take the standard deduction or

to itemize your deductions. Your Arizona income tax will be

Use line D31 if the last name that you are using on this

less if you take the larger of your standard deduction or your

return is not the same as the last name you used on returns

itemized deductions.

filed for the last 4 years. On line D31, enter any other

When you e-File, the software completes

last name(s) that you used when filing your return during

the math for you.

the last 4 years.

Your Standard Deduction

Totaling Your Income

If you take the standard deduction, check box

Line 12 - Federal Adjusted Gross Income

If your filing status is:

Your standard deduction is:

You must complete your federal return before you enter an

 Single

$4,703

amount on line 12. You must complete a 2011 federal return

 Married filing separately

$4,703

to determine your federal adjusted gross income even if not

 Married filing jointly

$9,406

filing a federal return.

 Head of household

$9,406

Arizona uses federal adjusted gross income as a starting

point to determine Arizona taxable income. Your federal

Your Itemized Deductions

adjusted gross income is your Arizona gross income.

You may claim itemized deductions on your Arizona return

NOTE: Be sure to use your federal adjusted gross income

even if you take a standard deduction on your federal return.

and not your federal taxable income.

For the most part, you may claim those deductions allowable

If the amount on line 12 is more than $75,000 ($150,000 if filing a

as itemized deductions under the Internal Revenue Code. In

joint return), you may need to make estimated payments. See "Do

some cases, the amount allowed for some deductions may not

You Need to Make Estimated Payments" instructions on page 3.

be the same as the amount allowable for federal purposes.

You may have to adjust the amounts shown on your

Line 13 - Additions to Income

completed federal Form 1040, Schedule A. See Form 140

Enter the amount from page 2, line B12.

Schedule A, Itemized Deduction Adjustments to figure if you

Line 14 - Subtractions From Income

have to make any adjustments.

To figure your itemized deductions, you must complete a

Enter the amount from page 2, line C17 or line C30.

federal Form 1040, Schedule A. Then, if required, complete

Form 140 Schedule A, Itemized Deduction Adjustments. If you do

not have to complete Form 140 Schedule A, Itemized Deduction

Arizona E-File

Adjustments, enter the amount from federal Form 1040,

Schedule A, on Form 140, line 16.

For Yourself

NOTE: If you itemize, you must attach a copy of the

For Your Family

completed federal Schedule A to your Arizona return. If

For Peace of Mind

itemizing, check box

Line 17 - Personal Exemptions

The amount you may claim as a personal exemption depends

Line 15 - Arizona Adjusted Gross Income

on your filing status. If married, the amount you may claim as a

Add lines 12 and 13, then subtract line 14 from the sum.

personal exemption also depends on whether you or your

You may also complete the following worksheet to figure

spouse claim dependents. You may use the chart below to

your Arizona adjusted gross income.

figure your personal exemption. If married, you may also use

Form 202 to figure your personal exemption.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 14

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