Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

Line 46 - Child Abuse Prevention Fund

Line 54 - Political Party

Check the box for the political party to which you wish to

You may give some or all of your refund to the Arizona

give. Select only one party. If you do not select a political

Child Abuse Prevention Fund. You may also give more than

party, the department will return the amount on line 53.

your entire refund.

Gifts go to the Arizona Child Abuse Prevention Fund. This

Line 55 - Estimated Payment Penalty and

fund provides financial aid to community agencies for child

MSA Withdrawal Penalty

abuse prevention programs.

Estimated Payment Penalty

Line 47 - Domestic Violence Shelter Fund

NOTE:

Do not complete Form 221, Underpayment of

You may give some or all of your refund to the domestic

Estimated Tax by Individuals, if the amount on Form 140,

page 1, line 32, is more than the amount on Form 140, page 1,

violence shelter fund. You may also give more than your

line 29. If the amount on Form 140, page 1, line 32, is more

entire refund.

than the amount on Form 140, page 1, line 29, skip line 55,

Gifts go to the Domestic Violence Shelter Fund. This fund

unless you must report an MSA penalty.

provides financial aid to shelters for victims of domestic

violence.

You must have made Arizona estimated income tax

payments during 2011 if:

Line 48 - I Didn’t Pay Enough Fund

Your filing status

AND

You may give some or all of your refund to the I Didn’t Pay

is:

Your Arizona

Enough Fund. You may also give more than your entire

gross income for

refund.

2010 was greater

2011 was greater

Gifts that you make to the I Didn’t Pay Enough Fund will aid

than:

the state by going to the Arizona general fund.

Married

Filing

$150,000

Joint

Line 49 - National Guard Relief Fund

Single

$75,000

You may give some or all of your refund to the National

Head

$75,000

Guard Relief fund. You may also give more than your entire

Household

refund.

Married Filing

$75,000

Separately

Gifts go to the National Guard Relief Fund. This fund

provides financial aid to families of Arizona National Guard

If you report as a farmer or fisherman for federal purposes,

members when the National Guard member is placed on

you were not required to make estimated payments during

active duty and is serving in a combat zone.

2011 if the following apply.

Line 50 - Neighbors Helping Neighbors

1. You are a calendar year filer. You file your Arizona

return by March 1, 2012. You pay in full the amount

Fund

stated on your return as owed.

You may give some or all of your refund to the Neighbors

2. You are a fiscal year filer. You file your Arizona return

Helping Neighbors Fund. You may also give more than your

by the first day of the third month after the end of your

entire refund.

fiscal year. You pay in full the amount stated on your

Gifts go to the Neighbors Helping Neighbors Fund. This fund

return as owed.

provides eligible recipients with emergency aid in paying

If the above applies, check Box 2 on line 56 and do not

energy utility bills and conserving energy.

complete Form 221.

Line 51 - Special Olympics Fund

An individual who fails to make the required estimated

You may give some or all of your refund to the Special Olympics

payments is subject to penalty on any estimated tax payment

that is late or underpaid.

Fund. You may also give more than your entire refund.

Complete and attach Form 221, Underpayment of Estimated

Gifts go to the Special Olympics Fund. This fund helps provide

Tax by Individuals, to determine if any penalty is due. Enter

programs of the Arizona Special Olympics.

the total penalty from Form 221.

Line 52 - Veterans’ Donations Fund

MSA Withdrawal Penalty

You may give some or all of your refund to the Veterans’

Donations Fund. You may also give more than your entire refund.

You must pay a withdrawal penalty if you made an MSA

withdrawal during 2011 and all of the following apply.

Gifts go to the Veterans’ Donations Fund, which may be used

for veterans in Arizona.

1. You used the amount withdrawn for purposes other than

Line 53 - Political Gift

to pay for qualified medical expenses.

2. You made the withdrawal on a day other than the last

Gifts go to one of the following political parties:

business day of the year.



Democratic

3. The withdrawal is not subject to the federal withdrawal



Green

penalty.



Libertarian



The penalty is equal to 10% of the withdrawal. The

Republican

withdrawal penalty is not subject to abatement. You must

You may give some or all of your refund to a political party.

remit this penalty with your income tax return filed for the

You may also give more than your entire refund.

year in which you made the withdrawal.

Multiply the amount of your withdrawal subject to penalty

by 10%. Enter the result.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 21

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