Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140



You qualify to file as head of household on your federal

Line 8 Box - Age 65 and Over

return.

Write "1" in box 8 if you or your spouse were 65 or older in



You qualify to file as a qualifying widow or widower

2011. Write "2" in box 8 if both you and your spouse were

on your federal return.

65 or older in 2011.

Line 6 Box - Married Filing Separately

Line 9 Box - Blind

If you are filing a separate return, check box 6 and enter

Write "1" in box 9 if you or your spouse are totally or partially

your spouse's name and SSN on the second line 1.

blind. Write "2" in box 9 if both you and your spouse are

totally or partially blind.

If you were married as of December 31, 2011, you may choose

to file a separate return. You may file a separate return, even if

If you or your spouse were partially blind as of December 31,

you and your spouse filed a joint federal return.

2011, you must get a statement certified by your eye doctor

or registered optometrist that:

Arizona is a community property state. If you file a separate

return, you must figure how much income to report using

1. You cannot see better than 20/200 in your better eye with

community property laws. Under these laws, a separate

glasses or contact lenses or

return must reflect one-half of the community income from

2. Your field of vision is 20 degrees or less.

all sources plus any separate income.

If your eye condition is not likely to improve beyond the

When you file separate returns, you must account for

conditions listed above, you can get a statement certified by

community deductions and credits on the same basis as

your eye doctor or registered optometrist to that effect instead.

community income. Both you and your spouse must either

You must keep the statement for your records.

itemize or not itemize. If one of you itemizes, you both must

itemize. If one of you takes a standard deduction, you both

must take a standard deduction. One of you may not claim a

…E-F

standard deduction while the other itemizes.

EACE OF

IND

ILE

If you and your spouse support a dependent child from

community income, either you or your spouse may claim the

Ask your tax professional for E-File

dependent. Both of you cannot claim the same dependent on

both returns.

Do-it-yourself using the Internet

The department has issued tax rulings on filing a separate

return. These rulings are ITR 93-18 and ITR 93-19. To see

these rulings, visit our web site at and click

on legal research and then click on rulings.

NOTE: In some cases you may treat community income as

Line 10 Box - Dependents

separate income. The department has issued a ruling on when you

You must complete Part A, lines A1 through A3b, on page 2 of

may treat community income as separate income. This ruling is

your return before you can total your dependent exemptions.

ITR 93-22. To see this ruling, visit our web site at

and click on legal research and then click on rulings.

You may claim only the following as a dependent.



If one spouse is a resident and the other spouse is not, other

A person that qualifies as your dependent on your federal

special rules may apply when filing a separate return. The

return.

department has issued a ruling on how to report income in

NOTE: If you do not claim a dependent exemption for a

this case. This ruling is ITR 93-20. To see this ruling, visit

student on your federal return in order to allow the student

our web site at and click on legal research

to claim a federal education credit on the student’s federal

and then click on rulings.

return, you may still claim the exemption on your Arizona

Line 7 Box - Single

return. For more information, see Arizona Individual

If you are filing as single, check box 7.

Income Tax Ruling ITR 05-2.

Use this filing status if you were single on December 31,



A person who is age 65 or over (related to you or not)

2011. You are single if any of the following apply to you.

that does not qualify as your dependent on your federal



You have never been married.

return, but one of the following applies.



You are legally separated under a decree of divorce or

1. In 2011, you paid more than one-fourth of the cost

of separate maintenance.

of keeping this person in an Arizona nursing care



You were widowed before January 1, 2011, and you did

institution, an Arizona residential care institution,

not remarry in 2011, and you do not qualify to file as a

or an Arizona assisted living facility. Your cost

qualifying widow or widower with dependent children

must be more than $800.

on your federal return.

2. In 2011, you paid more than $800 for either

Exemptions

Arizona home health care or other medical costs for

Write the number of exemptions you are claiming in boxes 8,

the person.



9, 10, and 11. Do not put a checkmark. You may lose the

A stillborn child if the following apply:

exemption if you put a checkmark in these boxes. You may

1. The stillbirth occurred during 2011.

lose the dependent exemption if you do not complete Part A,

2. You received a certificate of birth resulting in

lines A1 through A3 on page 2. You may lose the exemption

stillbirth from the Arizona Department of Health

for qualifying parents or grandparents if you do not

Services.

complete Part A, lines A4 and A5, on page 2.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 5

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