Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

Line 29 – Balance of Income Tax

14. Credit for Contributions Made or

322

Fees Paid to Public Schools

Subtract lines 25, 26 and 28 from line 24. Enter the result.

15. Credit for Contributions to Private

323

If the sum of lines 25, 26 and 28 is more than line 24, enter

School Tuition Organizations

“0” here.

16. Agricultural

Pollution

Control

325

Line 30 - Unpaid Arizona Use Tax

Equipment Credit

17. Credit for Donation of School Site

331

Use line 30 to report any use tax that you owe from out-of-

18. Credit for Healthy Forest Enterprises

332

state purchases that you made in 2011. Enter an amount on

19. Credit for Employing National Guard

333

line 30 to report your use tax only if all of the following

Members

apply.

20. Motion Picture Credits

334

1. The items you bought were not for business

21. Credit for Solar Energy Devices -

336

purposes.

Commercial

and

Industrial

2. You stored, used or consumed the item in Arizona.

Applications

3. You are not a registered retailer.

22. Credit for Investment in Qualified Small

338

Businesses

For example, you may have bought goods from a catalogue

23. Credit for Water Conservation Systems

339

or from the Internet. You may have purchased items costing

24. Credit for Donations to the Military

340

more than $200, while traveling outside of the U.S. If you

Family Relief Fund

made any out-of-state purchase during 2011 and paid no

25. Renewable Energy Production Tax

343

sales tax on that purchase, you must complete the use tax

Credit

worksheet. You should keep your receipts or invoices for

26. Solar Liquid Fuel Credit

344

your out-of-state purchases.

27. Credit for New Employment

345

Some items are exempt from use tax. For example, you do

not have to pay use tax on any of the following items:

Line 28 - Clean Elections Fund Tax Credit



Prescription drugs

NOTE: An amount entered on Form 140, page 1, line 23 does



not qualify for the credit. Do not include that amount here.

Prescription eyeglasses



For the purpose of this credit, that amount is not a donation.

Contact lenses



If you made a donation to the Citizens Clean Elections Fund,

Hearing aids

you may take a credit for that gift.

Other items may also be exempt from use tax. To find out

more about use tax and items exempt from use tax, see our

For 2011, you may claim a credit for:

brochure, Pub 610, Use Tax. To see this brochure, visit our



Donations made directly to the fund during 2011.

web site at and click on publications.



A donation made to the fund on your 2010 income tax

If you did not make any out-of-state purchases during 2011,

return that you filed in 2011.

you do not owe any use tax. In this case, enter “0” on line 30.

You may not claim a credit on the 2011 return for a donation

Arizona’s Use Tax

made to the fund on your 2011 return. If you make a donation

to the fund with your 2011 return, that you file in 2012, you

Arizona’s use tax has been part of our tax laws since 1955.

may claim a credit for that donation on your 2012 return.

Every state with a sales tax also has a use tax. When

Arizona shoppers buy from out-of-state sellers who do not

Complete the following worksheet to figure your credit.

collect tax, this puts in-state sellers at a disadvantage. The

Worksheet for Calculating the 2011 Clean Elections

use tax puts all retailers on a level playing field.

Fund Tax Credit

What if I Have Already Paid Tax on My Out-of-State

1. Enter the amount donated directly to the

Purchase?

fund during 2011.

2. Enter the amount donated to the fund

If you have paid sales tax to another state on the purchase,

with your 2010 tax form.

or if you have already paid your Arizona use tax, then you

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

should enter “0” on line 30.

4. Enter the amount from Form 140, page 1,

Use Tax Worksheet

line 24.

Complete the following worksheet to figure your unpaid use tax.

5. Enter the amount from Form 140, page 1,

line 25.

Use Tax Worksheet

6. Enter the amount from Form 140, page 1,

1. Taxable Purchases

line 26.

7. Add line 5 and line 6. Enter the total

2. Arizona use tax rate

.066

8. Subtract line 7 from line 4.

Multiply line 1 by the decimal on line 2.

9. Multiply line 8 by 20% (.20).

Enter the result here.

10. Enter $670 if single, head of household,

or married filing separately. Enter

4. Round the amount on line 3 to the nearest

$1,340 if married filing joint.

whole dollar. If 50 cents or more, round

11. Enter the larger of line 9 or line 10.

up to the next dollar; if less than 50 cents,

12. Enter the smaller of line 3, line 8, or line 11

round down. Also enter this amount on

here and also on Form 140, page 1, line 28.

Form 140, page 1, line 30.

NOTE: This credit will only reduce your tax and cannot be

refunded. You may not carry forward any amount of unused credit.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 18

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