Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

The following example shows how to complete the

3. You were not sentenced for at least 60 days of 2011 to a

worksheet.

county, state or federal prison.

If you are married filing a joint return, or a head of household,

Example:

Rita lives in Phoenix and she orders a new

you may take this credit if the amount on Form 140, page 1,

bedspread from the Out-of-State Catalog Store based in New

line 12, is $25,000 or less. If you are single or married filing

York. The price is $125. The Catalog Store collects no tax.

a separate return, you may take this credit if the amount on

Rita must pay Arizona use tax on this purchase. Rita will

Form 140, page 1, line 12 is $12,500 or less.

complete the worksheet as follows:

To figure your credit, complete the following worksheet.

Use Tax Worksheet - Example

NOTE: Do not complete the following worksheet if you are

1. Taxable Purchases

claiming the property tax credit on Form 140PTC. Use

$125.00

Form 140PTC to figure both the credit for increased excise

2. Arizona use tax rate

.066

taxes and the property tax credit. If you are claiming both the

credit for increased excise taxes and the property tax credit,

3. Multiply line 1 by the decimal on line 2.

8.25

enter the increased excise tax credit from Form 140PTC,

Enter the result here.

page 1, line 17, here and enter the property tax credit from

4. Round the amount on line 3 to the nearest

Form 140PTC, page 1, line 15, on line 36.

whole dollar. If 50 cents or more, round

Credit for Increased Excise Taxes Worksheet

up to the next dollar; if less than 50

cents, round down.

Also enter this

Check one

$8.00

amount on Form 140, page 1, line 30.

Yes

If you checked filing status 4 or 5, is the

In this example, Rita will enter $8 on Form

amount on Form 140, page 1, line 12,

140, page 1, line 30.

$25,000 or less?

If you checked filing status 6 or 7, is the

Line 31 - Balance of Tax

amount on Form 140, page 1, line 12,

Add lines 29 and 30. Enter the result.

$12,500 or less?

If you checked no, STOP. You do not qualify for

Totaling Payments and Credits

this credit. If you checked yes, complete the rest of

this worksheet.

Line 32 - Arizona Income Tax Withheld

1. Enter the number of dependents

you entered on Form 140, page 1,

Enter the Arizona income tax withheld shown on the

box 10, excluding persons listed

Form(s) W-2 from your employer(s). Also enter the Arizona

on Page 2, line A3a. Also exclude

income tax withheld shown on your Form(s) 1099-R

(distributions from pensions, annuities, etc.). Do not include

any dependent that is not an

Arizona resident.

any income tax withheld for another state. Attach the

Form(s) W-2 and 1099-R after the last page of your return.

2. Number of personal exemptions.

If you checked filing status 4,

NOTE: You should receive your Form(s) W-2 no later than

enter the number 2 here. If you

January 31. If you did not receive a Form W-2 or you think

checked filing status 5, 6, or 7,

your Form W-2 is wrong, contact your employer.

enter the number 1 here.

Line 33- Arizona Estimated Tax Payments for

Add lines 1 and 2. Enter the result.

4. Multiply the amount on line 3 by

2011 and Amount Applied From 2010 Return

$25. Enter the result.

Use this line if you did one of the following.

5. Maximum credit.

100

Made estimated income tax payments to Arizona for 2011.

6. Enter the smaller of line 4 or line 5

here and also on Form 140, page 1,

2. Applied any of your refund from your 2010 Arizona

line 35.

return to 2011 estimated taxes for Arizona.

Enter the total amount paid and/or applied to 2011 taxes.

NOTE: The credit cannot exceed $100 per household. Do not

claim this credit if someone else in your household has already

NOTE: If you made joint Arizona estimated payments for 2011,

claimed $100 of the credit. If someone else in your household has

but are filing separate 2011 Arizona income tax returns, see

claimed less than $100, you may claim the credit as long as all

Arizona Department of Revenue Income Tax Ruling ITR 02-3.

credit claims filed from your household do not exceed $100.

Line 34 - 2011 Arizona Extension Payment

Line 36 - Property Tax Credit

(Form 204)

You may take the property tax credit if you meet all the following.

Use this line to report the payment you sent with your

You were either 65 or older in 2011 or, if under age 65,

extension request, or the electronic extension payment you

you were receiving SSI Title 16 income from the Social

made using

Security Administration.

Line 35 - Increased Excise Tax Credit

NOTE: SSI Title 16 income is not the normal Social

You may take this credit if you meet all of the following:

Security disability.

1. You meet the income threshold for your filing status.

2. You were an Arizona resident for the full year in 2011.

You are not claimed as a dependent by any other taxpayer.

3. You paid property tax on your Arizona home in 2011.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 19

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