Arizona Form 140py - Part-Year Resident Personal Income Tax Art-Year Resident Personal Income Tax - 2011 Page 10
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45Form 140PY
Line A5 - Total Qualifying Parents or
Line B7 - Wages, Salaries, Tips, etc.
Grandparents
Enter all amounts received while an Arizona resident.
Enter the total number of persons listed on line(s) A4. Enter
Also enter all amounts received from Arizona employment
the same number on the front of the return in box 11.
during the part of the year you were an Arizona nonresident.
Reporting Your Residency Status
NOTE: Do not include active duty military pay for the part
of the year you were a nonresident.
Check the appropriate box.
Line B8 - Interest
Line 12 Box - Part-Year Resident Other
Enter all amounts received while an Arizona resident.
Than Active Duty Military
You must also enter any interest income derived from
Check box 12 if you were an Arizona resident for part of
Arizona sources during the part of the year you were an
2011 and were not an active duty military member.
Arizona nonresident. Interest income from Arizona sources is
Line 13 Box - Part-Year Resident Active
interest income that has acquired an Arizona business situs.
Military
If you received tax exempt interest from municipal bonds, attach
Check box 13 if you were an active duty military member who
a schedule listing the payors and the amount received from
either began or gave up Arizona residency during 2011.
each payor. You may also want to attach supporting documents
for amounts received from Arizona municipal bonds that are
Determining Arizona Income
exempt from Arizona income tax. These may be items such as
Now complete Parts B, C, and D on page 2 of the return.
bank statements, brokerage statements, etc. Be sure you add the
Use Part B to determine what portion of your total income is
amount you received while an Arizona resident from non-
taxable by Arizona.
Arizona municipal bonds to your income on line C23.
NOTE: If you are unable to determine the proper line to use,
Line B9 - Dividends
please contact one of the numbers listed on the back cover.
Enter all amounts received while an Arizona resident.
You must also enter any dividends derived from Arizona
FEDERAL Column
sources during the part of the year you were an Arizona
Enter the actual amounts shown on your 2011 federal
nonresident. Dividend income from Arizona sources is
income tax return in the FEDERAL column. Complete lines
dividend income that has acquired an Arizona business situs.
B7 through B18. Line B18 should equal the federal adjusted
Line B10 - Arizona Income Tax Refunds
gross income shown on your 2011 federal return Form 1040,
Enter the amount of Arizona income tax refunds received in
Form 1040A, or Form 1040EZ.
2011 that you included in your federal adjusted gross income.
ARIZONA Column
Line B11 - Alimony Received
Enter that portion of your federal income received while you
Enter amounts received while an Arizona resident.
were an Arizona resident in the Arizona column. For
Line B12 - Business Income or (Loss)
example, if you became an Arizona resident on June 30, enter
all income you received from that day to December 31, 2011.
Enter any business or farm income or (loss) incurred while
you were an Arizona resident.
NOTE: If you also have Arizona source income for the
Also enter income or (loss) derived from Arizona businesses
portion of the taxable year you were an Arizona
during the part of the year you were an Arizona nonresident.
nonresident, also include that source income on the
appropriate line in the Arizona column.
Line B13 - Gains or (Losses)
The Tax Reform Act of 1986 limits the amount of losses that
Enter any gain or (loss) on property sold while an Arizona
you may deduct from passive activities. A passive activity is
resident if you included the amount as income on your 2011
one that involves the conduct of any trade or business in
federal return.
which the taxpayer does not materially participate.
Also enter gains or (losses) on sales of Arizona property during
As a part-year resident, your Arizona gross income may include
the part of the year you were an Arizona nonresident.
some of these losses. For the part of the year you were an
Line B14 - Rents, etc.
Arizona resident, you may consider any passive losses that arose
while an Arizona resident. For the part of the year you were an
Enter income received from rents, royalties, partnerships,
Arizona nonresident, you may consider only those passive losses
estates, trusts, small business corporations, etc., while an
that arose from Arizona sources. Your 2011 Arizona gross
Arizona resident.
income can include only losses you used on your 2011
Also enter rents or royalties earned on Arizona properties
federal return.
during the part of the year you were an Arizona nonresident.
The following line-by-line instructions apply to the
Enter any income or (loss) derived from Arizona sources
ARIZONA column.
from partnerships, small business corporations, etc., during
the part of the year you were an Arizona nonresident.
Line B6 - Dates of Arizona Residency
Line B15 - Other Income Reported on Your
If you became an Arizona resident during 2011, enter the date
that you became an Arizona resident. If you gave up your
Federal Return
Arizona residency during 2011, do both of the following.
Enter other income shown on your federal return that you
1. Enter the date you became an Arizona resident.
received while an Arizona resident. Other income may include
pensions, social security, unemployment, and lottery winnings.
2. Enter the date you gave up your Arizona residency.
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