Arizona Form 140a - Resident Personal Income Tax Booklet - 2013 Page 9
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36Arizona Form 140A
Arizona is a community property state. If you file a separate
If your eye condition is not likely to improve beyond the
return, you must figure how much income to report using
conditions listed above, you can get a statement certified by
community property laws. Under these laws, a separate
your eye doctor or registered optometrist to that effect instead.
return must reflect one-half of the community income from
You must keep the statement for your records.
all sources plus any separate income.
Line 10 Box - Dependents
When you file separate returns, you must account for
You must complete Part A, lines A1 through A3b, on page 2
community deductions and credits on the same basis as
of your return before you can total your dependent exemptions.
community income. Both you and your spouse must either
itemize or not itemize. If one of you itemizes, you both must
You may claim only the following as a dependent.
itemize. If one of you takes a standard deduction, you both
x
A person that qualifies as your dependent on your federal
must take a standard deduction. One of you may not claim a
return.
standard deduction while the other itemizes.
NOTE: If you do not claim a dependent exemption for a
If you and your spouse support a dependent child from
student on your federal return in order to allow the student
community income, either you or your spouse may claim the
to claim a federal education credit on the student’s federal
dependent. Both of you cannot claim the same dependent on
return, you may still claim the exemption on your Arizona
both returns.
return. For more information, see Arizona Individual
The department issued Income Tax Rulings ITR 93-18 and
Income Tax Ruling ITR 05-02 at
ITR 93-19 on filing a separate return.
x
A person who is age 65 or over (related to you or not)
NOTE: In some cases, you may treat community income as
that does not qualify as your dependent on your federal
separate income. The department has issued a ruling (ITR 93-22)
return, but one of the following applies.
on when you may treat community income as separate income.
1.
In 2013, you paid more than one-fourth of the cost of
If one spouse is a resident and the other spouse is not, other
keeping this person in an Arizona nursing care
special rules may apply when filing a separate return. The
institution, an Arizona residential care institution, or an
department issued Income Tax Ruling ITR 93-20 on how to
Arizona assisted living facility. Your cost must be more
report income in this case.
than $800.
Line 7 Box - Single
2. In 2013, you paid more than $800 for either Arizona
home health care or other medical costs for the person.
If you are filing as single, check box 7.
x
A stillborn child if the following apply:
Use this filing status if you were single on December 31,
1. The stillbirth occurred during 2013.
2013. You are single if any of the following apply to you.
2. You received a certificate of birth resulting in stillbirth
x
You have never been married.
from the Arizona Department of Health Services.
x
You are legally separated under a decree of divorce or
3. The child would have otherwise been a member of your
of separate maintenance.
household.
x
You were widowed before January 1, 2013, and you did
not remarry in 2013, and you do not qualify to file as a
Submits your IRS and AZ Returns at the same time
qualifying widow or widower with dependent children
Calculates Deductions and Exemptions
on your federal return.
Checks for Errors before you file
And, Much More
Exemptions
Write the number of exemptions you are claiming in boxes 8,
9, 10, and 11. Do not put a check mark. You may lose the
Saves Time Ì Safe Ì Faster Refunds
exemption if you put a checkmark in these boxes. You may
lose the dependent exemption if you do not complete Part A,
lines A1 through A3b, on page 2. You may lose the
Most taxpayers using this form are
exemption for qualifying parents or grandparents if you do
eligible for FREE e-file. Visit
not complete Part A, lines A4 and A5, on page 2.
to see if you qualify.
Line 8 Box - Age 65 and Over
Write "1" in box 8 if you or your spouse were 65 or older in
2013. Write "2" in box 8 if both you and your spouse were
65 or older in 2013.
Completing Line(s) A1
Line 9 Box - Blind
NOTE: If a person who qualifies as your dependent is also
a qualifying parent or grandparent, you may claim that
Write "1" in box 9 if you or your spouse is totally or partially
person as a dependent on line A2, or you may claim that
blind. Write "2" in box 9 if both you and your spouse are totally
person as a qualifying parent or grandparent on line A5.
or partially blind.
You may not claim that same person on both line A2 and
If you or your spouse were partially blind as of December 31,
line A5. Do not list the same person on line A1 that you
2013, you must get a statement certified by your eye doctor
listed on line A4.
or registered optometrist that:
Enter the following on line(s) A1.
1. You cannot see better than 20/200 in your better eye with
1. The dependent's name. If you are claiming an
glasses or contact lenses or
exemption for a stillborn child and the child was not
2. Your field of vision is 20 degrees or less.
named, enter “stillborn child” in place of a name.
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