Instructions For Form 140nr Schedule A(Nr) Itemized Deductions - 2013

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2013 Form 140NR Schedule A(NR) Itemized Deductions
If you received a federal credit for interest paid on mortgage
For Nonresidents Only
credit certificates (from federal Form 8396), you may deduct
some of the mortgage interest you paid for 2013 that you
Before you complete this form, you must complete a federal
could not deduct for federal purposes.
Form 1040, Schedule A.
Gambling Losses
Even if you don’t itemize deductions on your federal return,
you must attach a copy of the federal Form 1040, Schedule
Lines 8 through 12 -
A, to this form.
Skip lines 8 through 12 if you are not deducting gambling
The itemized deductions allowed for Arizona purposes are
losses.
those itemized deductions that are allowable under the
Internal Revenue Code (IRC). As an Arizona nonresident,
You can deduct wagering losses only to the extent of
you must prorate these deductions by the percentage which
wagering gains. If you take a subtraction for Arizona lottery
your Arizona gross income is to your federal adjusted gross
winnings, you may have to adjust your deduction for
income.
gambling losses.
In some cases, the amount allowed for medical and dental
Complete lines 8 through 12 as instructed on the form.
expenses, mortgage interest, gambling losses, and charitable
contributions may be different for Arizona purposes than for
Gifts to Charity
federal purposes. You must complete lines 1 through 13 if
Line 13 -
any of the following apply.
1. You are deducting medical and dental expenses.
Skip line 13 if you are not taking a credit for any of your
2. You are claiming a federal credit (from federal Form
charitable contributions.
8396) for interest paid on mortgage credit certificates.
You cannot claim both a deduction and a credit for the same
3. You are deducting gambling losses while claiming a
charitable contributions.
Enter the amount of charitable
subtraction for Arizona lottery winnings.
contributions for which you are taking a credit.
4. You are claiming a credit for a charitable contribution
For Example:
for which you are also taking a credit under Arizona
law.
If you
claimed a
For contributions made
If any of the above items apply, complete lines 1 through 13
You must make an
credit on
to a:
as instructed below.
entry here if you
Arizona
Medical and Dental Expenses
deducted the amount
Form:
contributed as an
Skip lines 1 through 6 if you are not deducting medical and
321
Qualifying Charitable
itemized deduction
dental expenses.
Organizations
on federal Form
322
Contributions Made or Fees
Line 1 -
1040, Schedule A.
Paid to Public School
Enter the total of your medical and dental expenses after you
323
Private School Tuition
reduce these expenses by any payments received from
Organization
insurance or other sources. Do not reduce the amount you
enter on line 1 by amounts paid from a Medical Savings
331
School Site Donation
Account (MSA) or an AZ Long-Term Health Care Savings
340
Donation to Military
Account (AZLTHSA). Do not include insurance premiums
Family Relief Fund
you paid through an employer-sponsored health insurance
348
Certified School Tuition
plan (cafeteria plan) unless your employer included the
Organization
premiums in Box 1 of your Form(s) W-2. Also do not
include any other medical and dental expenses paid by the
If you claimed a private school tuition credit on your 2012
plan unless the amount paid is included in Box 1 of your
return for a contribution that you made during 2013 (see
Form(s) W-2. If self-employed, do not include any amount
Arizona Forms 323 and 348), you must make this
paid for health insurance that you deducted in computing
adjustment on your 2013 return, even though you claimed
your federal adjusted gross income. The medical and dental
the credit on your 2012 return.
expenses for Arizona purposes are the same as for federal
purposes.
If you are claiming a credit on your 2013 return for a
contribution made during 2014 (see Arizona Forms 323 and
Line 2 -
348), you must make this adjustment on your 2014 return,
Enter any amount of medical and dental expenses included
even though you are claiming the credit on your 2013 return.
on line 1 that were paid from your MSA or your AZLTHSA.
Adjusted Itemized Deductions
Lines 3 through 6 -
Lines 14 through 22 -
Complete lines 3 through 6 as instructed on the form.
Complete lines 14 through 22 as instructed on the form.
Interest Paid on Mortgage Credit Certificates
Line 7 -
Skip line 7 if you are not claiming a federal credit for
interest paid on mortgage credit certificates.

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