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Arizona Free Printable Arizona Form 140 for 2020 Arizona Income Tax Instruction Packet

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Income Tax Instruction Packet
Arizona Form 140

2 19 Arizona Form 140 Resident Personal Income Tax Booklet Who can use Arizona Form 140? This Booklet Contains: You, and your spouse if married filing a joint return, may file Form 140 only if you are full year residents of Arizona. • Form 140 – You must use Form 140 rather than Form 140A or Form 140EZ to file for 2019 if any of the following apply to you. Resident Personal Income Tax Return • Form 140 Schedule A – • Your Arizona taxable income is $50,000 or more. Itemized Deduction Adjustments • You received active duty military pay as a member of the U.S. Armed Forces. • Form 204 – Extension Request Where’s my Refund? Check your refund status at www.AZTaxes.gov • You received pay for active service as a reservist or a National Guard member. • You are making adjustments to income. • You itemize deductions. • You claim tax credits other than the family income tax credit, the property tax credit or the credit for increased excise taxes. • You are claiming estimated payments. View your 1099-G online at AZTaxes.gov 1099-Gs will no longer be mailed; print a copy of your 1099-G online at AZTaxes.gov Before using paper, consider FILE ONLINE! Fast: Faster processing of your refund and money in your account sooner. Accurate: Fewer errors than paper forms. Online programs make it easy to ensure you don’t miss anything important. Affordable: If you qualify, it’s free. Paperless: Help the environment by reducing the paper usage.  Pay your taxes by credit card! American Express • Visa • Discover Card • MasterCard CAUTION The federal adjusted gross income that you use on your Arizona return may not be the same as the federal adjusted gross income from your federal tax return. Also, the federal Schedule A deductions used on the Arizona return may be different from the federal Schedule A deductions taken on your federal return. Each year the Arizona State Legislature considers if they will adopt changes made to the federal tax law during the prior year. These forms assume the Legislature will adopt all federal law changes made after January 1, 2019. If you use the amounts from your 2019 federal tax return to complete your Arizona return and the Legislature does not adopt the 2019 federal changes, you may have to amend your return at a later date for any difference between Arizona and federal law. For more details, visit www.azdor.gov and click on the link for 2019 conformity. Notice As a rule, the starting point for your Arizona return is your federal adjusted gross income. To take itemized deductions, you must start with the amount shown on the federal Schedule A. This is the case for 2019, except for changes Congress made to the federal tax code during 2019 and the following apply. 1. The changes affect how you figure your federal adjusted gross income. AND/OR 2. The changes affect how you figure your itemized deductions. When federal changes are made, the Arizona legislature must adopt those changes if the Arizona starting points are to be kept the same. The legislature will address this issue when it is in session during 2020. We must publish these forms before this issue will be addressed by the legislature. When we went to print, Arizona had not yet adopted any federal tax law changes made after January 1, 2019. What does this mean to you? It means that if any of the federal law changes made in 2019 apply to your 2019 return, you can opt to file your 2019 return using one of the following methods. 1. You can wait and file your 2019 return after this issue has been addressed. To do this, you may need to ask for a filing extension. You must pay 90% of the tax due by the due date of the return before any extension. 2. You can file your 2019 return assuming that the federal law changes will be adopted. The 2019 tax forms make this assumption. If you opt for method 2, one of the following will apply. • If Arizona adopts the changes, you do not have to do anything more. • If Arizona does not adopt all the changes, you may need to amend your 2019 Arizona return. Your amended return will have to show the difference between the Arizona law and the federal law. If this happens, we will post more details on our conformity webpage at https://azdor.gov/legal/conformity-irc. • Generally, no penalties or interest will be assessed on these amended returns, if you follow the Department’s instructions and pay any tax due when you file your original 2019 return and you file and pay the required amended return by the extended due date of your 2020 return. 3. You can file your 2019 return assuming that we will not adopt the federal law changes. If you opt for this method, you will have to do the following. • • • You will have to research all of the federal changes made after January 1, 2019. You will have to figure out if any of the changes apply to you. You will have to figure out how to make adjustments for the changes on your return. If you opt for method 3, one of the following will apply. • If Arizona does not adopt the changes, you do not have to do anything more. • If Arizona adopts the changes, you may need to amend your 2019 Arizona return. Your amended return will have to show the difference between what you reported and what you should have reported. If this happens, we will post more details on our conformity webpage at https://azdor.gov/legal/conformity-irc. Individual Income Tax - Highlights 2019 Due date for calendar year filers House Bill 2757 amended several statutes affecting Arizona’s 2019 individual income taxes. Some of these changes include: Dependent Tax Credit Taxpayers may claim a dependent tax credit for individuals that qualify as dependents for federal purposes. The amount of the credit is $100 for each dependent under the age of 17 and $25 for each dependent who is age 17 or over. The total amount of the allowable credit is reduced for taxpayers whose federal adjusted gross income is $200,000 or more (single, married filing separate, or head of household) and $400,000 or more (married filing joint). 2019 Individual Income Tax Brackets Adjusted for Inflation Pension for Retired/Retainer Pay of the Uniformed Services For 2019, the Arizona individual income tax brackets on Tax Table X & Y were reduced from five to four brackets from the previous year and adjusted for inflation. The Optional Tax Table was also adjusted for inflation. For specific amounts, see the Optional Tax Table and Tax Table X & Y. A taxpayer who receives benefits, annuities, and pensions as retired/retainer pay of the uniformed services of the United States may each subtract the amount received or $3,500, whichever is less. If a married couple file a joint return and both spouses receive such payments, each spouse may subtract up to $3,500. Personal and Dependent Exemptions Credit for Contributions to Qualifying Charitable Organizations (Arizona Form 321) • Your 2019 individual income tax return is due by midnight on April 15, 2020. If you file under a valid extension, your extended due date to file your income tax return is October 15, 2020. Arizona 2019 Legislation • • The personal and dependent exemptions were repealed for tax years beginning from and after December 31, 2018. • Recent legislation expanded the credit for contributions to include qualifying charitable organizations that spend at least 50% of their budget on services to all individuals (previously limited to children) who have a chronic illness or physical disability and who are residents of Arizona. For more information, see the instructions for Form 321. Other Exemptions (non-dependents) Taxpayers may continue to take a $2,300 exemption for each person age 65 or over regardless of relationship to the taxpayer if the taxpayer pays at least $800 for the person’s medical costs or costs for maintaining that person in a nursing care or residential care institution. A taxpayer may also take a $2,300 exemption for a stillborn child. • Credit for Contributions Made or Fees Paid to Public School (Arizona Form 322) Recent legislation also expanded the use of qualifying contributions made after June 30, 2019 through June 30, 2022 to include acquisition of capital items, community school meal programs, student consumable health care supplies, and playground equipment and shade structure for playground equipment. For more information, see the instructions for Form 322. 2019 Arizona Standard Deduction Amounts Adjusted The 2019 Arizona standard deduction amounts are: • $12,200 for a single taxpayer or a married taxpayer filing a separate return; • $24,400 for a married couple filing a joint return; and $18,350 for individuals filing a head of household return. • • Credit for Contributions to Private School Tuition Organizations (Form 323) The allowable current year credit for contributions to private school tuition organizations was adjusted for inflation purposes. For 2019, the maximum current year credit is: Increased Standard Deduction for Charitable Contributions • • Certain taxpayers may increase the allowable standard deduction equal to 25% of the total amount of the taxpayer’s charitable deduction that would have been allowed if the taxpayer elected to claim itemized deductions. This increase is not available to taxpayers filing Form 140A or 140EZ. • $569 for single and head of household taxpayers $1,138 for married taxpayers filing a joint return Credit for Contributions Made to Certified School Tuition Organizations (Form 348) The allowable current year credit for contributions to a certified school tuition organization was adjusted for inflation purposes. For 2019, the maximum current year credit is: • $566 for single and head of household taxpayers • $1,131 for married taxpayers filing a joint return Arizona Lottery Winnings The allowable $5,000 subtraction was repealed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y6DYHIRUD+RXVH y6DYHIRUD&DU y6DYHIRUD&ROOHJH(GXFDWLRQ  $UL]RQD)RUP  5HVLGHQW3HUVRQDO,QFRPH7D[5HWXUQ  )RULQIRUPDWLRQRUKHOSFDOORQHRIWKHQXPEHUVOLVWHG 3KRHQL[    )URPDUHDFRGHVDQGWROOIUHH    7D[IRUPVLQVWUXFWLRQVDQGRWKHUWD[LQIRUPDWLRQ ,I\RXQHHGWD[IRUPVLQVWUXFWLRQVDQGRWKHUWD[LQIRUPDWLRQ JRWRWKHGHSDUWPHQW¶VZHEVLWHDWZZZD]GRUJRY ,QFRPH7D[3URFHGXUHVDQG5XOLQJV 7KHVH LQVWUXFWLRQV PD\ UHIHU WR WKH GHSDUWPHQW¶V LQFRPH WD[ SURFHGXUHVDQGUXOLQJVIRUPRUHLQIRUPDWLRQ7RYLHZRUSULQW WKHVH JR WR RXU ZHEVLWH DQG FOLFN RQ Reports and Legal ResearchWKHQFOLFNRQLegal ResearchDQGVHOHFWDDocument TypeDQGCategory IURPWKHGURSGRZQPHQXV 3XEOLFDWLRQV 7R YLHZ RU SULQW WKH GHSDUWPHQW¶V SXEOLFDWLRQV JR WR RXU ZHEVLWH DQG FOLFN RQ Reports and Legal Research DQG WKHQ FOLFNRQPublications /HDYHWKH3DSHU%HKLQGe-file! x x x x 4XLFNHU5HIXQGV $FFXUDWH 3URRIRI$FFHSWDQFH )UHH  1RPRUHSDSHUPDWKHUURUVRUPDLOLQJGHOD\VZKHQ\RXe-file *HW\RXUUHIXQGTXLFNHUZLWKGLUHFWGHSRVLW E-file WRGD\ SD\ E\ $SULO   WR DYRLG SHQDOWLHV DQG LQWHUHVW E-file WKURXJK DQ DXWKRUL]HG ,56'25 e-file SURYLGHU RU E\ XVLQJ\RXUSHUVRQDOFRPSXWHUDQGWKH,QWHUQHW 9LVLW RXU ZHEVLWH DW ZZZD]GRUJRY IRU D OLVWLQJ RI DSSURYHG e-fileSURYLGHUVDQGRQOLQHILOLQJVRXUFHV  )RU IUHH e-file UHTXLUHPHQWV FKHFN RXW RXU ZHEVLWH DW ZZZD]GRUJRY $92,' 352&(66,1* '(/$<6  Are you mailing your Arizona income tax return? 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You may not include the same person in both box 10b and box 11a. %R[$JHRU2YHU 127(  If a taxpayer’s 65th birthday was January 1, 2020 (born 1/1/1955), that person is considered to be age 65 at the end of 2019 for federal income tax purposes and likewise for Arizona income tax purposes. x ,I\RXDUHPDUULHGILOLQJDMRLQWUHWXUQHQWHULQER[ LI \RX ZHUH  RU ROGHU DQG QRW FODLPHG DV D GHSHQGHQW E\ DQRWKHU WD[SD\HU RU \RXU VSRXVH ZDV  RU ROGHU LQ  DQG QRW FODLPHG DV D GHSHQGHQW E\ DQRWKHU WD[SD\HU(QWHULQER[LIERWK\RXDQG\RXUVSRXVH ZHUHRUROGHULQDQGQHLWKHURI\RXDUHFODLPHG DVDGHSHQGHQWE\DQRWKHUWD[SD\HU ,I \RX DUH PDUULHG DQG ILOLQJ D VHSDUDWH UHWXUQ HQWHU  LQ ER[  LI \RX ZHUH  RU ROGHU DQG QRW FODLPHG E\ DQRWKHUWD[SD\HU<RXFDQQRWWDNHDQH[HPSWLRQIRU\RXU VSRXVH  <RXU VSRXVH LI  RU ROGHU DQG QRW FODLPHG E\ DQRWKHU WD[SD\HU PD\ WDNH WKLV H[HPSWLRQ RQ KLVKHU RZQVHSDUDWHUHWXUQ <RX PXVW FRPSOHWH WKH TXDOLI\LQJ SDUHQW DQG JUDQGSDUHQW VHFWLRQ OLQHVEDQGF RQSDJH DQG3DUWRQSDJHLI PRUH VSDFH LV QHHGHG  EHIRUH \RX FDQ WRWDO \RXU H[HPSWLRQV IRUTXDOLI\LQJSDUHQWVDQGJUDQGSDUHQWV%HVXUHWRFKHFNWKH ER[RQSDJHLQGLFDWLQJ\RXDUHFRPSOHWLQJSDJH ,I\RXDUHVLQJOHRUILOLQJDVKHDGRIKRXVHKROGHQWHU LQER[LI\RXZHUHRUROGHULQDQGQRWFODLPHG DVDGHSHQGHQWE\DQRWKHUWD[SD\HU  $UL]RQD)RUP $ TXDOLI\LQJ SDUHQW RU JUDQGSDUHQW PD\ EH DQ\ RQH RI WKH IROORZLQJ x <RXUSDUHQWJUDQGSDUHQWRUJUHDWJUDQGSDUHQWHWF x ,I PDUULHG ILOLQJ D MRLQW UHWXUQ \RXU VSRXVH¶V SDUHQW JUDQGSDUHQWRUJUHDWJUDQGSDUHQWHWF <RXPD\FODLPWKLVH[HPSWLRQLIDOORIWKHIROORZLQJDSSO\  7KH SDUHQW JUDQGSDUHQW RU JUHDWJUDQGSDUHQW ZDV  \HDUVROGRUROGHUGXULQJ  7KH SDUHQW JUDQGSDUHQW RU JUHDWJUDQGSDUHQW OLYHG LQ \RXUSULQFLSDOUHVLGHQFHIRUWKHHQWLUHWD[DEOH\HDU ,I\RXUSDUHQWRUJUDQGSDUHQWGLHGGXULQJWKHWD[DEOH\HDU WKLV UHTXLUHPHQW ZLOO VWLOO EH PHW LI KH RU VKH OLYHG ZLWK \RXIRUWKHHQWLUHSDUWRIWKH\HDULQZKLFKKHRUVKHZDV DOLYH  7HPSRUDU\ DEVHQFHV E\ WKH SDUHQW RU JUDQGSDUHQW IRUVSHFLDOFLUFXPVWDQFHVVXFKDVDKRVSLWDOVWD\RUFDUH LQDKRVSLFHIDFLOLW\FRXQWDVWLPHOLYHGLQWKHWD[SD\HU¶V SULQFLSOHUHVLGHQFH  <RX SDLG PRUH WKDQ RQHKDOI RI WKH VXSSRUW DQG PDLQWHQDQFHFRVWVRIWKHSDUHQWRUJUDQGSDUHQWGXULQJWKH WD[DEOH\HDU 7RKHOS\RXGHWHUPLQHLI\RXSDLGPRUHWKDQRQHKDOIRI \RXU SDUHQW RU JUDQGSDUHQW¶V VXSSRUW GXULQJ WKH WD[DEOH \HDULWLVUHFRPPHQGHGWKDW\RXUHYLHZWKHGHSDUWPHQW¶V SURFHGXUH,73Procedure for Determining Support for Purposes of the Parents and Grandparents Exemption Allowed under A.R.S. § 43-1023(C) DQG FRPSOHWH WKH ZRUNVKHHW.HHSWKHZRUNVKHHWIRU\RXUUHFRUGV  7KH SDUHQW RU JUDQGSDUHQW UHTXLUHG DVVLVWDQFH ZLWK DFWLYLWLHVRIGDLO\OLYLQJ 7KHWHUP³DFWLYLWLHVRIGDLO\OLYLQJ´PHDQVWZRRUPRUHRI WKH OLVWHG FDWHJRULHV  $FWLYLWLHV RI GDLO\ OLYLQJ LQFOXGH ERWK EDVLF DFWLYLWLHV RI GDLO\ OLYLQJ DQG LQVWUXPHQWDO DFWLYLWLHV RI GDLO\ OLYLQJ  7KH FDWHJRULHV RI DFWLYLWLHV RI GDLO\ OLYLQJ DUH GUHVVLQJ HDWLQJ DPEXODWLQJ WRLOHWLQJ PHGLFDWLQJ DQG K\JLHQH VKRSSLQJ KRXVHNHHSLQJ PDQDJLQJ SHUVRQDO ILQDQFHV EDVLF FRPPXQLFDWLRQ IRRG SUHSDUDWLRQDQGWUDQVSRUWDWLRQ )RU PRUH LQIRUPDWLRQ UHJDUGLQJ ZKDW WKH WHUP ³DFWLYLWLHV RI GDLO\ OLYLQJ´ PHDQV ZKHQ GHWHUPLQLQJ DQ $UL]RQD UHVLGHQW WD[SD\HU¶VHOLJLELOLW\IRUWKLVH[HPSWLRQVHHWKHGHSDUWPHQW¶V UXOLQJ,75"Activities of Daily Living" for the Purpose of the Exemption Allowed Under A.R.S. § 43-1023(C) 7RKHOS\RXGHWHUPLQHLI\RXUSDUHQWRUJUDQGSDUHQWUHTXLUHG DVVLVWDQFH ZLWK DFWLYLWLHV RI GDLO\ OLYLQJ WR PHHW WKLV UHTXLUHPHQW LW LV UHFRPPHQGHG WKDW \RX UHYLHZ WKH GHSDUWPHQW¶VSURFHGXUH,73Procedure for Determining Whether a Parent or Grandparent Requires Assistance with Activities of Daily Living for Purposes of the Exemption Allowed under A.R.S. § 43-1023(C) DQG FRPSOHWH WKH FKHFNOLVW.HHSWKHFKHFNOLVWIRU\RXUUHFRUGV D  E  F  G  H  I  ILUVWDQGODVWQDPH VRFLDOVHFXULW\QXPEHU UHODWLRQVKLSWRWD[SD\HU WKHQXPEHURIPRQWKVWKLVSHUVRQOLYHGLQ\RXUKRPH FKHFNWKLVER[LIWKHSHUVRQLVDJHRURYHU FKHFNWKLVER[LIWKHSHUVRQGLHGLQ <RX PD\ ORVH WKH H[HPSWLRQ IRU TXDOLI\LQJ SDUHQWVJUDQGSDUHQWV LI \RX GR QRW IXUQLVK WKLV LQIRUPDWLRQ (QWHU WKH WRWDO QXPEHU RI TXDOLI\LQJ SDUHQWVJUDQGSDUHQWV LQ ER[D 'HSHQGHQWV%R[HVDDQGE Repeal of Arizona’s dependent deduction for taxable years beginning from and after December 31, 2018. $UL]RQD¶VOHJLVODWLRQ +RXVH%LOO DPHQGHG$56 †UHSHDOLQJWKHGHGXFWLRQIRUDWD[SD\HU¶VGHSHQGHQW IRU WD[DEOH \HDUV EHJLQQLQJ IURP DQG DIWHU 'HFHPEHU   Enactment of Arizona’s Dependent Tax Credit for taxable years beginning from and after December 31, 2018. +RXVH %LOO  $UL]RQD¶VOHJLVODWLRQ +RXVH%LOO HQDFWHG$56†  HVWDEOLVKLQJ D Dependent Tax Credit IRU WD[SD\HUV FODLPLQJWKHIROORZLQJLQGLYLGXDOV x GHSHQGHQWVXQGHUWKHDJHRIDQG x GHSHQGHQWVDJHDQGROGHU The Dependent Tax Credit is claimed on page 2, line 49. %R[HVDDQGE %R[HV D DQG E LGHQWLI\ WKH number RI \RXU TXDOLI\LQJ GHSHQGHQWVWKDWDUHHLWKHUXQGHUWKHDJHRI ER[D RUDJH DQGRYHU ER[E 7KLVLQIRUPDWLRQLVXVHGWRFRPSXWH WKHDOORZDEOH'HSHQGHQW7D[&UHGLW 127(If a person who is a qualifying parent or grandparent also qualifies as your dependent, you may include that person as a dependent in box 10b, or you may claim that person as a qualifying parent or grandparent in box 11a. You may not include the same person in both box 10b and box 11a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and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f you did not claim a dependent who is a student on your federal return in order to allow the student to claim a federal education credit on the student’s federal return, you may still claim the dependent on your Arizona return. For more information, see the department’s ruling, ITR 05-2, :LOO $UL]RQD $OORZ D 'HSHQGHQW ([HPSWLRQ :KHQ D 7D[SD\HU 'RHV 1RW &ODLP )HGHUDO ([HPSWLRQ LQ 2UGHU WR &ODLPWKH(GXFDWLRQ&UHGLW" 127(If the difference reported on line 3, of your Form 165 Schedule K-1, is a negative number, enter that difference on line 27. /LQH7RWDO)HGHUDO'HSUHFLDWLRQ (QWHU WKH WRWDO DPRXQW RI GHSUHFLDWLRQ GHGXFWHG RQ \RXU IHGHUDOUHWXUQ,I\RXPDNHDQHQWU\KHUH\RXVKRXOGDOVRWDNHD VXEWUDFWLRQ RQ OLQH   7R ILJXUH KRZ PXFK \RX VKRXOG VXEWUDFWVHHWKHLQVWUXFWLRQVIRUOLQH /LQH   1HW &DSLWDO /RVV  IURP ([FKDQJH RI RQH NLQGRIOHJDOWHQGHUIRUDQRWKHUNLQGRIOHJDOWHQGHU To determine if you are required to make this addition to income, you must net all gains and (losses) from all exchanges of kind of legal tender for another kind of legal tender including amounts shown on Form 165 Schedule K-1, Form 120S Schedule K-1, and Form 141AZ, Schedule K-1. 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Extracted from PDF file 2019-arizona-form-140-instructions.pdf, last modified October 2019

More about the Arizona Form 140 Instructions Individual Income Tax TY 2019

Packet of instructions and forms for filling out your Arizona Form 140 tax return.

We last updated the Income Tax Instruction Packet in February 2020, so this is the latest version of Form 140 Instructions, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 140 Instructions directly from TaxFormFinder. You can print other Arizona tax forms here.

Other Arizona Individual Income Tax Forms:

TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 140 Resident Personal Income Tax Return
Form 140 Instructions Income Tax Instruction Packet
Form 140PY Part-Year Resident Personal Income Tax Package
Form 204 Application for Filing Extension
Form 140A Resident Personal Income Tax (Short) Package

Download all AZ tax forms View all 96 Arizona Income Tax Forms


Form Sources:

Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form 140 Instructions from the Department of Revenue in February 2020.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Arizona Form 140 Instructions

We have a total of five past-year versions of Form 140 Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 Form 140 Instructions

140 instructions 2015

2015 Form 140 Instructions

Microsoft Word - 140 instructions


TaxFormFinder Disclaimer:

While we do our best to keep our list of Arizona Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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Source: http://www.taxformfinder.org/arizona/form-140-instructions