Instructions For Form 140py - Schedule A(Pyn) Itemized Deductions

2011 Form 140PY Schedule A(PYN) Itemized Deductions

For part-year residents who also had Arizona source

Do not include any state taxes paid to other states for prior

income during the part of the year while an Arizona

years if you were not an Arizona resident for that prior year.

nonresident.

Line 3 - Interest Expense

Completing

Schedule

A(PYN)

Itemized

Enter the amount of interest expense allowable on federal

Deductions

Form 1040, Schedule A, that you incurred and paid while an

Arizona resident. Also enter the amount of such interest

Before you complete Arizona Form 140PY, Schedule

from Arizona sources that you incurred and paid during the

A(PYN), you must complete a federal Form 1040, Schedule A.

part of the year while a nonresident.

You may itemize your deductions on your Arizona return

If you received a federal credit for interest paid on mortgage

even if you do not on your federal return. For the most part,

credit certificates (from federal Form 8396), you may deduct

you can deduct those items that are allowable itemized

some of the mortgage interest you paid for 2011 that you

deductions under the Internal Revenue Code.

could not deduct for federal purposes. Include that portion

A part-year resident who also has Arizona source income

of such interest that you incurred and paid during the part of

during the part of the year while an Arizona nonresident can

the year while an Arizona resident.

deduct all of the following.

Do not enter any interest expense that you incurred to

1. Those expenses incurred and paid during the part of the

purchase or carry U.S. obligations, the income from which is

year while an Arizona resident.

exempt from Arizona income tax.

2. Arizona source itemized deductions incurred and paid

Line 4 - Gifts to Charity

during the part of the year while a nonresident.

Enter the amount of gifts to charity allowable on federal

3. A portion of all other itemized deductions paid during

Form 1040, Schedule A, that you incurred and paid while an

the part of the year while a nonresident.

Arizona resident. Also enter the amount of such gifts from

For more information, see Arizona Individual Income Tax

Arizona sources that you incurred and paid during the part

Ruling ITR 94-10.

of the year while a nonresident.

In some cases, the itemized deductions allowed on your

If you claimed a credit for any charitable contribution, do not

Arizona return are not the same as those allowable under the

include any contribution for which you claimed a tax credit.

Internal Revenue Code. The itemized deductions allowed on

your Arizona return can differ if any of the following apply.

For Example:

1. You are deducting medical and dental expenses.

If you claimed a

For contributions

You can not take a

2. You are claiming a federal credit (from federal Form

credit on

made to a:

deduction on the

Arizona Form:

Arizona

Form

8396) for interest paid on mortgage credit certificates.

140PY, Schedule A

3. You are deducting gambling losses while claiming a

321

Qualifying charity

(PYN)

for

the

subtraction for Arizona lottery winnings.

322

Public school

amount

that

4. You are claiming a credit for any amount allowed as a

contribution.

323

School tuition

charitable contribution.

organization

PART I

If you claimed a private school tuition credit on your 2010 return

Line 1 - Medical and Dental Expenses

for a contribution that you made during 2011 (see Arizona Form

323), you must exclude this deduction on your 2011 return, even

Enter the amount of medical and dental expenses incurred

and paid while an Arizona resident. Also enter the amount of

though you claimed the credit on your 2010 return.

such expenses from Arizona sources that you incurred and

If you are claiming a credit on your 2011 return for a

paid during the part of the year that you were a nonresident.

contribution made during 2012 (see Arizona Form 323), you

The medical and dental expenses that you can deduct on

must exclude this deduction on your 2012 return, even

your Arizona return are the same expenses that you can

though you are claiming the credit on your 2011 return.

deduct on your federal return.

Line 5 - Casualty and Theft Losses

Be sure you reduce these expenses by any payments received

Enter the casualty loss(es) allowable on federal Form 1040,

from insurance or other sources. Do not include insurance

Schedule A, after applying the 10% federal adjusted gross

premiums you paid through an employer-sponsored health

income limitation and the $100 per loss floor.

insurance plan (cafeteria plan) unless your employer

included the premiums in Box 1 of your Form W-2. Also do

Line 6 -

not include any other medical and dental expenses paid by

Enter the casualty loss(es) allowable on federal Form 4684

the plan unless your employer included the amount paid in

before applying the 10% federal adjusted gross income

Box 1 of your Form(s) W-2.

If self-employed, do not

limitation and the $100 per loss floor.

include any amount paid for health insurance that you

Line 7 -

deducted in computing your federal adjusted gross income.

Enter the amount of casualty loss shown on line 6 that you

Do not include any medical and dental expenses paid from

incurred and paid while an Arizona resident. Also enter the

your individual medical savings account.

amount of casualty loss shown on line 6 from Arizona sources

Line 2 - Taxes

that you incurred during the part of the year while a nonresident.

Enter the amount of taxes allowable on federal Form 1040,

Lines 8 and 9-

Schedule A, that you incurred and paid while an Arizona

Complete lines 8 and 9 as instructed on the form.

resident. Also enter the amount of such taxes from Arizona

sources that you incurred and paid during the part of the

year while a nonresident.

Instructions For Form 140py - Schedule A(Pyn) Itemized Deductions - 2011

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