Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

Can You Make Estimated Payments Even

If you are a nonresident of the United States or a resident

if You Do Not Have To?

alien who does not have an SSN use the identification

number (ITIN) the IRS issued to you.

If you do not have to make Arizona estimated income tax

For a deceased taxpayer, see page 2 of these instructions.

payments, you may still choose to make them.

Use your current home address. The department will send

For details, see Arizona Form 140ES.

your refund to or correspond with you at that address.

Line-by-Line Instructions

NOTE: Make sure your SSN is correct. If you are filing a

joint return, also make sure you list your SSNs in the same

Tips for Preparing Your Return:

order every year.

Make sure that you enter your SSN on your return. Make sure



Make sure that you write your SSN on your return.

that all SSNs are clear and correct. You may be subject to a



Complete your return using black ink.

penalty if you fail to include your SSN. It will take longer to



You must round dollar amounts to the nearest whole

process your return if SSNs are missing, incorrect, or unclear.

dollar. If 50 cents or more, round up to the next dollar.

ID Numbers for Paid Preparers

If less than 50 cents, round down. Do not enter cents.



When asked to provide your own schedule, attach a separate

If you pay someone else to prepare your return, that person

sheet with your name and SSN at the top. Attach your own

must also include an ID number where requested.

schedules to your return. Attach these schedules behind

A paid preparer may use any of the following.

page 2 of your return and behind your Schedules A if



his or her SSN

itemizing.



his or her PTIN

You must complete your federal return before you can



start your Arizona return.

the EIN for the business



Make sure you include your home telephone number. If

A paid preparer who fails to include the proper numbers

your daytime number is not the same as your home number,

may also be subject to a penalty.

make sure you include a daytime telephone number.



If filing a fiscal year return, fill in the period covered in

Determining Your Filing Status

the space provided at the top of the form.

The filing status that you use on your Arizona return may be

different from that used on your federal return.

Use this section to determine your filing status. Check the

correct box (4 through 7) on the front of Form 140.

O YOU HAVE A

OMPLICATED RETURN

Line 4 Box - Married Filing a Joint Return

E-File Software Offers:

If you are married and filing a joint return, check box 4.

E-File makes filing a

Easy step-by-step instructions

You may file a joint return if you were married as of

complex return

Error detection before filing

December 31, 2011. It does not matter whether or not you

simple!

Easy form selection

were living with your spouse. You may file a joint return,

Maximum deductions

even if you and your spouse filed separate federal returns.

You may file a joint return if your spouse died during 2011

For a list of

and you did not remarry in 2011. See page 2 of these

approved software

instructions for details.

visit our website at

The Arizona Form 140 is for full year residents only. You

may not file a joint Arizona income tax return on Form 140

if any of the following apply.

1. Your spouse is a nonresident alien (citizen of and living

in another country).

Entering Your Name, Address, and SSN

2. Your spouse is a resident of another state.

Lines 1, 2, and 3 -

3. Your spouse is a part-year Arizona resident.

If filing a joint return with your nonresident spouse, you must file

NOTE: Make sure that you write your SSN on the

a joint return using Form 140NR. See Form 140NR instructions.

appropriate line.

If filing a joint return with your part-year resident spouse, you

If your booklet has a peel-off label, use that label if all the

must file a joint return using Form 140PY. See Form 140PY

information is correct. If any of the information on the label

instructions.

is incorrect, do not use the label. Attach the label after you

The department has issued a ruling on filing a joint return with

finish your return. If you do not have a peel-off label, print

your part-year resident or nonresident spouse. This ruling is ITR

or type your name, address, and SSN in the space provided.

95-2. To see this ruling, visit our web site at

If you are filing a joint return, enter your SSNs in the same

and click on legal research and then click on rulings

order as your names. If your name appears first on the

Line 5 Box - Head of Household

return

make sure your SSN is the first number listed.

If you are married filing separately, enter your name and

If you are filing as a head of household, check box 5.

SSN on the first line 1. Then enter your spouse’s name and

You may file as head of household on your Arizona return,

SSN on second line 1.

only if one of the following applies.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 4

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