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

Form 140PY, Schedule A(PYN)

include any amount paid for health insurance that you

Line 10 - Job Expenses and Other Miscellaneous

deducted in computing your federal adjusted gross income.

Expenses

The medical and dental expenses for Arizona purposes are

Enter the amount of miscellaneous expenses subject to the 2%

the same as for federal purposes.

federal adjusted gross income limitation allowable on federal

Line 25 -

Form 1040, Schedule A, before applying the limitation.

Enter any amount of medical and dental expenses included

Lines 11 through 14 -

on line 24 that were paid from your MSA.

Complete lines 11 through 14 as instructed on Form 140PY,

Lines 26 through 35 -

Schedule A(PYN).

Do not include on line 11 any amount that is allocable to income

Complete lines 26 through 35 as instructed on Schedule

excluded from your Arizona taxable income. Such amounts

A(PYN).

would include employee business expenses attributable to

Line 36 -

income excluded from your Arizona taxable income.

You cannot claim both a deduction and a credit for the same

Line 15 -

charitable contributions. Enter the amount of charitable

Enter the amount of other allowable miscellaneous expenses not

contributions for which you are taking a credit.

subject to the 2% federal adjusted gross income limitation that

For Example:

you incurred and paid while an Arizona resident. Also enter the

If you claimed a

For contributions

You must make an

amount of other allowable miscellaneous expenses not subject to

credit on

made to a:

entry here if you

the 2% federal adjusted gross income limitation from Arizona

Arizona Form:

deducted the

sources that you incurred and paid during the part of the year

amount contributed

while a nonresident.

321

Qualifying charity

as an itemized

Lines 16 through 20 -

322

Public school

deduction on federal

Skip lines 16 through 20 if not deducting gambling losses.

323

School tuition

Form 1040,

Schedule A.

organization

Line 16 -

Enter the amount of wagering losses included on line 15,

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

Form 140PY Schedule A(PYN).

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

323), you must make this adjustment on your 2011 return, even

Line 17 -

though you claimed the credit on your 2010 return.

Enter the total gambling winnings included in your Arizona

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

gross income.

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

Line 18 -

must make this adjustment on your 2012 return, even though

Enter the Arizona lottery subtraction from Form 140PY,

you are claiming the credit on your 2011 return.

page 2, line D32.

Lines 37 through 45 -

Line 19 -

Complete lines 37 through 45 as instructed on Schedule

Maximum allowable gambling loss deduction. Subtract the

A(PYN).

amount on line 18 from the amount on line 17.

Line 46 -

Line 20 -

Complete the worksheet below to determine what

If the amount on line 19 is less than the amount on line 16,

percentage to enter on line 46.

subtract line 19 from line 16. Otherwise, enter zero (0).

Worksheet

Line 21 -

1. Arizona source income

Amount

If you completed lines 16 through 20, subtract line 20 from

a. ________________________

a.____________

line 15. If you skipped lines 16 through 20, enter the amount

b. ________________________

b.____________

from line 15 here.

c. ________________________

c.____________

Line 22 -

2. Add the amounts in line 1a through

Add lines 14 and 21.

line 1d.

Line 23 -

3. Enter the amount from Form

Add lines 1, 2, 3, 4, 9 and 22. Enter the result here.

140PY, page 2, line B18.

4. Divide the amount on line 2 by the

PART II

amount on line 3. Enter the percent

here and on Form 140PY, Schedule

Line 24 -

A (PYN), Line 46.

Enter the total of your medical and dental expenses after

Lines 47 and 48 -

you reduce these expenses by any payments received from

insurance or other sources. Do not reduce the amount on

Complete lines 47 and 48 as instructed on Form 140PY,

line 24 by amounts paid from an MSA. Do not include

Schedule A (PYN).

insurance premiums you paid through an employer-

sponsored health insurance plan (cafeteria plan) unless your

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

Also do not include any other medical and dental expenses

paid by the plan unless your employer included the amount

paid in Box 1 of your Form(s) W-2. If self-employed, do not

Instructions For Form 140py - Schedule A(Pyn) Itemized Deductions - 2011 Page 2

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