Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

The period of limitations is the period of time in which you can

with your return. Keep the copies for your records. Be sure

amend your return to claim a credit or refund or the department

that you file the original and not a copy.

can assess additional tax. A period of limitations is the limited

To mail your return, use an envelope that came in your booklet.

time after which no legal action can be brought. Usually, this is

four years from the date the return was due or filed.

To avoid delays, please use separate envelopes for each return.

In some cases, the limitation period is longer than four years.

Where Should I Mail My Return?

The period is six years from when you file a return if you

underreport the income shown on that return by more than

If you are expecting a refund, or owe no tax, or owe tax but are

25%. The department can bring an action at any time if a return

not sending a payment, use the yellow address label attached to

is false or fraudulent, or you do not file a return. To find out

the envelope. If the envelope or label is missing, send the return

more about what records you should keep, get federal

to: Arizona Department of Revenue, PO Box 52138, Phoenix

Publication 552.

AZ 85072-2138.

If you are sending a payment with this return, use the white

Where’s My Refund?

address label attached to the envelope. If the envelope or

If you e-filed, you can expect your refund within 2 weeks of

label is missing, send the return to: Arizona Department of

the date you filed. If you filed a paper return, you can expect

Revenue, PO Box 52016, Phoenix AZ 85072-2016.

your refund within 12 weeks of the date you filed. You can

Put enough postage on the envelope.

check on your refund by visiting and clicking

on “Where’s my refund?” If you have not received your

The U.S. Post Office must postmark your return or extension

refund within the noted time frames, you may call one of the

request by midnight April 17. A postage meter postmark

numbers listed on the back cover. Before you call, be sure to

will not qualify as a timely postmark. Only a postmark from

have a copy of your 2011 tax return on hand. You will need to

the U.S. Post Office will qualify. You may also use certain

know your SSN, your filing status and your 5-digit zip code.

private delivery services designated by the IRS to meet the

Calling the Department

“timely mailing as timely filed” rule.

Your tax information on file with the department is confidential.

How Long To Keep Your Return

If you want the department to discuss your tax matters with

You must keep your records as long as they may be needed

someone other than yourself, you must authorize the department

for the administration of any provision of Arizona tax law.

to release confidential information to that person. You may use

Generally, this means you must keep records that support

Form 285 to authorize the department to release confidential

items shown on your return until the period of limitations for

information to your appointee. See Form 285 for details.

that return runs out.

HOW MUCH INCOME CAN YOU HAVE AND PAY NO TAXES?

You still have to file a return, but you pay no taxes if your income is less than the levels shown in the chart below. For purposes of

this chart, “income” means Arizona adjusted gross income plus the dependent exemption claimed (Form 140, page 1, line 15 plus

the amount on Form 140, page 2, line C15; or Form 140A, page 1, line 18, plus the amount on Form 140A, page 1, line 15, or

Form 140EZ, page 1, line 6). To rely on this chart, you must claim the family income tax credit if you are qualified.

FILING STATUS

UNMARRIED

NUMBER OF

MARRIED FILING

HEAD OF

MARRIED FILING

DEPENDENTS

SINGLE

SEPARATE

HOUSEHOLD

JOINT

$ 8,352

N/A

$ 16,705

(A)

10,000

10,172

19,005

20,000

11,422

12,472

20,135

23,600

13,722

14,772

23,800

27,300

16,022

17,072

25,200

(C)

31,000

18, 322

19,372

(B) 26,575

31,000

EXAMPLES

(A) single, $10,000

(B) unmarried head of

income*, one

household, $26,575

income*, four dependents

dependent

income*, five

dependents

Income*

$ 10,000

$ 26,575

$ 31,000

less: Dependent exemption

-2,300

-11,500

-9,200

Standard deduction

-4,703

-9,406

Personal exemption

-2,100

-4,200

-6,300

Net taxable income

$ 897

$ 1,469

$ 6,094

Tax (optional tax table)

$ 23

$ 38

$ 157

less: Family tax credit

-80

-240

Tax owed

$ 0

*For purposes of these examples, “income” means Arizona adjusted gross income plus the dependent exemption amount claimed.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 24

Related Articles

Related forms

Related Categories