Form 140et - Credit For Increased Excise Taxes

Arizona Form

2013 Credit for Increased Excise Taxes

140ET

How do I Know if I Must File an Income Tax

Phone Numbers

Return?

For information or help, call one of the numbers listed:

You must file an Arizona income tax return if:



Phoenix

(602) 255-3381

Your gross income is $15,000 or more. Figure your

gross income the same as you would figure your gross

From area codes 520 and 928, toll-free

(800) 352-4090

income for federal income tax purposes.

Tax forms, instructions, and other tax information



Your Arizona adjusted gross income is $11,000 or

If you need tax forms, instructions, and other tax

more if married filing a joint return.

information, go to the department’s Internet home page at



Your Arizona adjusted gross income is $5,500 or more if

single, head of household, or married filing a separate return.

Income Tax Procedures and Rulings

Your Arizona adjusted gross income is your federal adjusted

gross income modified by additions and subtractions allowed

These instructions may refer to the department’s income tax

under Arizona law. If you are not sure if your Arizona adjusted

procedures and rulings for more information. To view or

gross income meets this limit, you may want to complete an

print these, go to our home page and click on Legal

Arizona income tax return.

Research then click on Procedures or Rulings and select a

How do I Know if I Qualify for the Property Tax

tax type from the drop down menu.

Credit?

Publications and Brochures

You may claim the property tax credit using Form 140PTC

To view or print the department’s publications and

if you meet all the following.

brochures, go to our home page and click on Publications.



You were either 65 or older in 2013 or, if under age 65,

you were receiving SSI Title 16 income from the Social

Who Can Use Form 140ET?

Security Administration.



You were an Arizona resident for the full year in 2013.

NOTE: Do not file Form 140ET if you are filing an income



You paid property tax on your Arizona home in 2013.

tax return using Form 140, Form 140A, Form 140EZ, or

You paid rent on taxable property for the entire year or

Form 140PY. You may claim this credit on those forms by

you did a combination of both.

completing the worksheet in the instructions for those forms.



If you lived alone, your total household income was

File Form 140ET only if you meet the following.

under $3,751.

If you lived with others, the total

You are not required to file an income tax return and you do

household income was under

$5,501.

To see what

not qualify for the property tax credit on Form 140PTC.

income is included in household income, see the Form

You were an Arizona resident during 2013.

140PTC instructions.

You are not claimed as a dependent by any other taxpayer.

Do not file Form 140ET if you are filing Form 140PTC.

4. You were not sentenced for at least 60 days of 2013 to a

You may claim this credit on Form 140PTC.

county, state, or federal prison.

5. Your federal adjusted gross income is:

When Should I File?



$25,000 or less if you are married filing a joint claim;



You should file this form by April 15, 2014. You may

$25,000 or less if you are filing as head of household;



request an extension using Form 204.

$12,500 or less if single;



How to File Form 140ET

$12,500 or less if married filing a separate claim.

Complete Form 140ET and mail the completed Form 140ET to:

Your federal adjusted gross income is income that you must

report on your federal income tax return less adjustments to

Arizona Department of Revenue

income allowed on the federal income tax return. If you are

P.O. Box 52138

Phoenix, AZ 85072-2138

not sure if your federal adjusted gross income meets the

limit, you may want to complete a federal income tax return.

What if a Claimant Died?

If you meet all of 1 through 5 above, you may claim a credit

If a claimant died before filing a claim for 2013, the

for increased excise taxes paid. Complete Form 140ET to

taxpayer's spouse or personal representative may file and

figure your credit.

sign a Form 140ET for that person.

A personal

NOTE: The credit cannot exceed $100 per household. Do

representative can be an executor, administrator, or anyone

not file Form 140ET if someone else in your household has

who is in charge of the deceased taxpayer’s property.

already claimed $100 of the credit. If someone else in your

Enter the word "deceased" after the decedent's name in the

household has filed Form 140ET claiming less than $100,

address section of the form. Also enter the date of death after

you may file Form 140ET. The total of all credit claims filed

the decedent's name.

from your household cannot be more than $100.

You must also complete Form 131, Claim for Refund on

Behalf of Deceased Taxpayer. Attach this form to the front

of Form 140ET.

Form 140et - Credit For Increased Excise Taxes - 2013

Related Articles

Related forms

Related Categories