Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

Line 19 - Tax Amount

Personal Exemption Chart

If you checked filing status:

Enter:

Enter the tax from either Tax Table X or Y or the Optional

Tax Tables. If your taxable income is less than $50,000, use

 Single (Box 7)

$2,100

the Optional Tax Table. If your taxable income is $50,000 or

 Married filing joint return (Box 4)

$4,200

more, use Tax Table X or Y.

and claiming no dependents

Line 20 - Tax From Recapture of Credits

(Box 10)

 Married filing joint return (Box 4)

From Arizona Form 301

$6,300

and

claiming

least

one

Enter the amount of tax due from recapture of the credits

dependent (Box 10 excluding

from Form 301, Part II, line 34.

persons listed on Page 2, line A3a)

Line 21 - Subtotal of Tax

 Head of household and you are

$4,200

not married (Box 5)

Add lines 19 and 20.

 Head of household and you are a

Lines 22 and 23 - Clean Elections Fund

$3,150, Or

married person who qualifies to

Complete Form 202

Tax Reduction

file as head of household (Box 5)

Personal Exemption

You may designate $5 of your tax go to the Clean Elections

Allocation Election.

Fund and may also reduce your tax by up to $5. If you are

 Married filing separately (Box 6)

$2,100, Or

married filing a joint return, both you and your spouse may

with neither spouse claiming any

Complete Form 202

make this designation and also reduce your tax by up to $10.

dependents (Box 10)

Personal Exemption

Single Taxpayers, Heads of Household, and Married

Allocation Election.

 Married filing separately (Box 6)

Taxpayers Filing a Joint Return With Only One

$3,150, Or

Spouse Making a Designation

with one spouse claiming at least

Complete Form 202

one dependent (Box 10 excluding

Personal Exemption

To make this designation, Check box

1 marked yourself.

persons listed on Page 2, line A3a)

Allocation Election.

If you checked box

1 and the amount on Form 140, page 1,

line 21 is $10 or more, enter $5 on line 23. If the amount on

A married couple who does not claim any dependents may take

line 21 is less than $10, complete the following worksheet.

one personal exemption of $4,200. If the husband and wife file

Married Taxpayers Filing a Joint Return With Both

separate returns, either spouse may take the entire $4,200

Spouses Making a Designation

exemption, or the spouses may divide the $4,200 between them.

If both spouses want to make this designation, one spouse should

You and your spouse must complete Form 202 if either you or

check box

1, and the other spouse should check box

your spouse claim a personal exemption of more than $2,100. If

If you checked both box

1 and box

2 and the amount on

you and your spouse do not complete Form 202, you may take

Form 140, page 1, line 21 is $20 or more, enter $10 on line 23.

an exemption of only $2,100 (one-half of the total $4,200).

If the amount on line 21 is less than $20, complete the

A married couple who claims at least one dependent may take

following worksheet.

one personal exemption of $6,300. If the husband and wife file

Clean Elections Fund Tax Reduction Worksheet

separate returns, either spouse may take the entire $6,300

1. Enter the amount of tax from Form 140,

exemption, or the spouses may divide the $6,300 between them.

page 1, line 21.

You and your spouse must complete Form 202 if either you or

2. If you checked box

1, enter $5. If a

your spouse claim a personal exemption of more than $3,150. If

joint return and your spouse also checked

you and your spouse do not complete Form 202, you may take

box

2, enter $10.

an exemption of only $3,150 (one-half of the total $6,300).

3. Balance of tax eligible for tax reduction.

Subtract line 2 from line 1. If less than

If you are a married person who qualifies to file as a head of

zero, enter zero “0”.

household, you may take the entire $6,300 personal exemption

4. If you checked box

1, enter $5. If a

or you may divide the exemption with your spouse. You and

joint return and your spouse also checked

your spouse must complete Form 202 if either you or your

box

2, enter $10.

spouse claim a personal exemption of more than $3,150. If

5. Tax reduction. Enter the lesser of line 3 or

you and your spouse do not complete Form 202 you may take

line 4. Also enter this amount on Form 140,

an exemption of only $3,150 (one-half of the total $6,300).

page 1, line 23.

The spouse who claims more than one-half of the total

NOTE: Amounts designated to the Clean Elections Fund

personal exemption must attach the original Form 202 to his

here do not qualify for the credit on line 28.

or her return. The spouse who claims less than one-half of

Line 24 - Reduced Tax

the total personal exemption must attach a copy of the

completed Form 202 to his or her return.

Subtract line 23 from line 21. Enter the result.

Line 25 - Family Income Tax Credit

Line 18 - Taxable Income

Subtract lines 16 and 17 from line 15 and enter the result. Use

e-File software will let you know if you are

this amount to calculate your tax using Tax Table X or Y or

eligible and will figure the credit for you.

the Optional Tax Tables.

You may take this credit if your income does not exceed the

maximum income allowed for your filing status.



Complete steps 1, 2, and 3 to see if you qualify for this credit.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 15

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