Arizona Form 140ez - Resident Personal Income Tax Return - 2013 Page 6
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32Arizona Form 140EZ
Residents
The department has issued a ruling on the Arizona tax
treatment of American Indians. This ruling is ITR 96-4.
You are a resident of Arizona if your domicile is in Arizona.
Domicile is the place where you have your permanent home.
Do You Have to File if You Are the Spouse of
It is where you intend to return if you are living or working
an American Indian and You Are Not an
temporarily in another state or country.
Enrolled Indian?
If you leave Arizona for a temporary period, you are still an
You must file if you meet the Arizona filing requirements. The
Arizona resident while gone. A resident is subject to tax on all
department has issued a ruling on the tax treatment of
income no matter where the resident earns the income.
spouses of American Indians. This ruling is ITR 96-4.
Part-Year Residents
Do You Have to File if You Are in the Military?
If you are a part-year resident, you must file Form 140PY,
You must file if you meet the Arizona filing requirements
Part-Year Resident Personal Income Tax Return. You are a
unless all the following apply to you.
part-year resident if you did either of the following during
x
2013.
You are an active duty member of the United States
x
armed forces.
You moved into Arizona with the intent of becoming a
resident.
x
Your only income for the taxable year is pay received
x
You moved out of Arizona with the intent of giving up
for active duty military service.
your Arizona residency.
x
There was no Arizona tax withheld from your active
duty military pay.
Nonresidents
If Arizona tax was withheld from your active duty military
If you are a nonresident, you must file Form 140NR,
.
pay, you must file an Arizona income tax return to claim any
Nonresident Personal Income Tax Return
refund you may be due from that withholding.
What if a Taxpayer Died?
You must also file an Arizona income tax return if you have
If a taxpayer died before filing a return for 2013, the
any other income besides pay received for active duty
taxpayer's spouse or personal representative may have to file
military service.
and sign a return for that taxpayer.
A personal
If you are an Arizona resident and you have to file an
representative can be an executor, administrator, or anyone
Arizona return, you should file using Form 140. If you were
who is in charge of the deceased taxpayer’s property.
an Arizona resident when you entered the service, you
If the deceased taxpayer did not have to file a return but had
remain an Arizona resident, no matter where stationed, until
you establish a new domicile. As an Arizona resident, you
tax withheld, a return must be filed to get a refund.
must report all of your income, no matter where stationed.
The person who files the return should use the form the
You must include your military pay, but using Form 140,
taxpayer would have used. If the department mailed the
you may subtract all pay received for active duty military
taxpayer a booklet, do not use the label. The person who
service, to the extent it is included in your federal adjusted
files the return should print the word "deceased" after the
gross income.
decedent's name in the address section of the form. Also
If you are not an Arizona resident, but stationed in Arizona,
enter the date of death after the decedent's name.
the following applies to you.
If your spouse died in 2013 and you did not remarry in 2013,
x
You are not subject to Arizona income tax on your
or if your spouse died in 2014 before filing a return for 2013,
military pay.
you may file a joint return. If your spouse died in 2013, the
x
You must report any other income you earn in Arizona.
joint return should show your spouse's 2013 income before
Use Form 140NR, Nonresident Personal Income Tax
death and your income for all of 2013. If your spouse died in
Return, to report this income.
2014, before filing the 2013 return, the joint return should
To find out more, see our brochure, Pub 704, Taxpayers in
show all of your income and all of your spouse's income for
the Military.
2013. Print "Filing as surviving spouse" in the area where
you sign the return. If someone else is the personal
Residency Status
representative, he or she must also sign the return.
If you are not sure if you are an Arizona resident for state
Are Any Other Returns Required?
income tax purposes, we may be able to help. The
You may also have to file a fiduciary income tax return
department has issued a procedure on determining residency
(Form 141AZ). For details about filing a fiduciary income
status. This procedure is ITP 92-1
tax return, call the department at (602) 255-3381.
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