Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

3. The child would have otherwise been a member of

4. The parent or grandparent required assistance with

your household.

activities of daily living, like getting in and out of bed

or chairs, walking around, going outdoors, using the

Completing Line(s) A1

toilet, bathing, shaving, brushing teeth, combing hair,

dressing, medicating or feeding.

NOTE: If a person who qualifies as your dependent is also a

You must complete Part A, lines A4 and A5, on page 2 of

qualifying parent or grandparent, you may claim that person

your return before you can total your exemptions for

as a dependent on line A2, or you may claim that person as a

qualifying parent or grandparent on line A5. You may not

qualifying parents and grandparents.

claim that same person on both line A2 and line A5. Do not

NOTE: If a person who is a qualifying parent or

list the same person on line A1 that you listed on line A4.

grandparent also qualifies as your dependent, you may

claim that person as a dependent on line A2, or you may

Enter the following on line(s) A1.

claim that person as a qualifying parent or grandparent on

1. The dependent's name. If you are claiming an

line A5. You may not claim that same person on both line A2

exemption for a stillborn child and the child was not

and line A5. Do not list the same person on line A4 that you

named, enter “stillborn child” in place of a name.

listed on line A1.

2. The dependent's SSN. If you are claiming an exemption

Completing Line(s) A4

for a stillborn child enter the certificate number from

the certificate of birth resulting in stillbirth.

Enter the following on line(s) A4.

The name of the qualifying parent or grandparent.

3. The dependent's relationship to you.

2. The SSN of the qualifying parent or grandparent.

4. The number of months the dependent lived in your home

3. The qualifying parent’s or grandparent’s relationship to

during 2011. If you are claiming an exemption for a stillborn

you, or your spouse if filing a joint return.

child, enter the date of birth resulting in the stillbirth.

4. The number of months the qualifying parent or

You may lose the exemption if you do not furnish this

grandparent lived in your home during 2011.

information.

You may lose the exemption if you do not furnish this information.

Line A2 - Total Dependents

Line A5 - Total Qualifying Parents or

Enter the total number of persons listed on line(s) A1. Enter

Grandparents of Your Parents

the same number on the front of the return in box 10.

Enter the total number of persons listed on line(s) A4. Enter

Lines A3a and A3b - Persons You Did Not

the same number on the front of the return in box 11.

Take as Dependents on Your Federal

Additions to Income

Return

On line A3a, enter the following.

Line B6 - Non-Arizona Municipal Interest

1. The names of any dependents age 65 or over listed on

Enter the amount of interest income from non-Arizona

line(s) A1 that you cannot take as a dependent on your

municipal bonds that you did not include as income on your

federal return.

2. The name of any stillborn child listed on line(s) A1, if

You may exclude any expenses incurred to purchase or carry the

the stillborn child was named. If the stillborn child was

obligation. Reduce the interest income by the amount of those

not named, enter “stillborn child” on line A3a. Also

expenses that you could not deduct on your federal return.

enter the date of birth resulting in the stillbirth.

If you received tax exempt interest from municipal bonds,

On line A3b, enter the name of any student listed on line(s) A1

attach a schedule listing the payors and the amount received

that you did not claim as an exemption on your federal return

from each payor. You may also want to attach supporting

in order to allow that student to claim a federal education

documents for amounts received from Arizona municipal

credit on the student’s federal return.

bonds that are exempt from Arizona income tax. These may

be items such as bank statements, brokerage statements, etc.

Line 11 Box - Qualifying Parents and

Grandparents

Line B7 - Ordinary Income Portion of

Lump-Sum

Distributions

Excluded

A qualifying parent or grandparent may be any one of the

Your Federal Return

following.



Your parent or your grandparent. This can be your

Use line B7 if you use federal averaging for lump-sum

grandparent, great grandparent, great great grandparent, etc.

distributions from your pension or profit-sharing plan.



If married filing a joint return, your spouse’s parent or

Arizona law does not provide for averaging. Enter the

your spouse’s grandparent.

amount of the distribution that you treated as ordinary

income on your federal return. If you choose to treat the

You may claim this exemption if all of the following apply.

capital gain portion of the distribution as ordinary income,

1. The parent or grandparent lived in your principal

you must also include that amount.

residence for the entire taxable year.

For details, see Arizona Department of Revenue Income Tax

2. You paid more than one-half of the support and

Ruling ITR 93-5.

maintenance costs of the parent or grandparent during

Line B8 - Total Federal Depreciation

the taxable year.

3. The parent or grandparent was 65 years old or older

Enter the total amount of depreciation deducted on the

federal return. If you make an entry here, you should also take

during 2011.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 6

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