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Arizona Free Printable Arizona Booklet 140PTC for 2022 Arizona Property Tax Refund (Credit) Claim Package

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Property Tax Refund (Credit) Claim Package
Arizona Booklet 140PTC

2 21 Arizona Booklet 140PTC Property Tax Refund Credit This booklet contains:  Form 140PTC  Form 201  YOU MAY QUALIFY TO FILE YOUR FEDERAL AND ARIZONA INDIVIDUAL INCOME TAX RETURNS FOR FREE!!! Go to our website at www.azdor.gov and click on E-file Your Taxes for Free found in the Individual box BE SURE TO USE WWW.AZDOR.GOV TO ACCESS YOUR PREFERRED SOFTWARE VENDOR TO ENSURE FREE FILING FOR YOUR FEDERAL AND STATE RETURNS. www.azdor.gov Do-It-Yourself using the Internet Free Federal and State Tax Preparation for taxpayers who are: • Elderly • Americans with Disabilities • Low Income Faster refunds when you E-File and select the Direct Deposit option! For Locations, call 211 or go to www.211arizona.org DO YOU QUALIFY FOR AN ARIZONA TAX CREDIT? You may claim the INCREASED EXCISE TAX CREDIT if: you are an Arizona resident you are not claimed as a dependent by any other taxpayer your federal adjusted gross income was $ 25,000 or less ($12,500 if single) you were not sentenced for at least 60 days of 2021 to a county, state or federal prison Up to $100 per household Arizona Form 140PTC 2021 Property Tax Refund (Credit) Claim NOTICE: If you are age 70 or over and meet certain tests, you may be able to defer the payment of your property taxes on your home. You should contact your county assessor for details. If you defer your property taxes, you cannot claim the property tax credit for those taxes. For information or help, call one of the numbers listed: Phoenix (602) 255-3381 From area codes 520 and 928, toll-free (800) 352-4090 Tax forms, instructions, and other tax information If you need tax forms, instructions, and other tax information, go to the department’s website at www.azdor.gov. Income Tax Procedures and Rulings These instructions may refer to the department’s income tax procedures and rulings for more information. To view or print these, go to our website select Reports, Statistics and Legal Research from the main menu then click on Legal Research and select a Document Type and Category from the drop down menus. Publications To view or print the department’s publications, go to our website and click on Reports, Statistics and Legal Research from the main menu then click on Publications in the left hand column. Purpose of Form Use Arizona Form 140PTC to file an original claim for the property tax credit. If you are claiming the property tax credit, you may also use Form 140PTC to claim a credit for increased excise taxes. Who Can Use Form 140PTC? You were a resident of Arizona for the whole year (January 1, 2021, to December 31, 2021). 2. You were either 65 or older by December 31, 2021, or if you were under age 65, you were receiving Title 16 Supplemental Security Income (SSI) payments during 2021. (You must meet only one of these requirements.) NOTE: If a taxpayer’s 65th birthday was January 1, 2022 (born 1/1/57), that person would be considered to be age 65 at the end of 2021 for federal income tax purposes and likewise for Arizona income tax purposes. 3. 4. Your total household income was less than $3,751 if you lived alone. If others lived with you, your total household income was less than $5,501. You paid property taxes or rent on your main home in Arizona during 2021. You may also have paid both property taxes and rent for the whole year of 2021. If you only paid rent during 2021, you must have rented for the whole year. You also meet this requirement if one of the following applies: You were a resident of a nursing home in Arizona. The nursing home was subject to and paid property taxes. You used your social security or other personal funds to pay the nursing home. • You were a shareholder of a cooperative corporation in Arizona. The unit that you lived in was your main home during 2021. • You were a member of a condominium association in Arizona. Your unit was your main home during 2021. If you meet all of 1 through 4, you may claim a refund of Arizona property taxes. Complete Form 140PTC to figure your credit. When Should I File Form 140PTC? Form 140PTC is due by April 15, 2022. File your claim as soon as you can after January 1, but no later than April 15, 2022. Because April 15, 2022 falls on a federal holiday, you have until Monday, April 18, 2022 to timely file your 2021 Form 140PTC. We will disallow your credit if you do not file by April 18, 2022 or by the extended due date. What if I Cannot File on Time? You may request an automatic 6-month extension if you know you will not be able to file on time. If you request an extension to file your 2021 calendar year tax return, your due date is October 15, 2022. Because October 15, 2022 falls on a Saturday, you have until Monday, October 17, 2022 to timely file your 2021 Form 140PTC. To get a filing extension you can either: • Apply for a state extension (Arizona Form 204). To apply for a state extension, file Form 204 by April 18, 2022. See Form 204 for details. You do not have to include a copy of the extension with your return when you file, but make sure that you check box 82F on page 1 of the return. If you must make a payment, use Form 204, or visit www.AZTaxes.gov to make an electronic payment. • Use your federal extension (federal Form 4868). File your Arizona return by the same due date. You do not have to include a copy of your federal extension with your return, but make sure that you check box 82F on page 1 of the return. File Form 140PTC only if you meet the following: 1. • How do I Amend a Claim? Do not file Form 140X to only amend your claim for a property tax refund. If you need to make changes to your claim once you have filed, you should file a corrected Form 140PTC. Be sure to check box 95 at the top of the amended claim form. 1 Arizona Form 140PTC Renter Can I E-file Form 140PTC? When you file your PTC claim, you must include a completed Arizona Form 201, Renter's Certificate of Property Taxes Paid. Include this statement with your claim. You must get Form 201 from your landlord. You must fill out lines 13 through 15 unless they already contain the correct information. Your landlord must complete and sign the Form 201. Form 201 provides your proof of property taxes paid from your rent. An individual who is filing an individual income tax form (140 or 140A) and claims a property tax credit on that return is required to complete Form 140PTC and include it with their tax return. If the taxpayer e-files their tax return, Form 140PTC may also be e-filed along with the tax return. A taxpayer who is not filing an individual income tax return but qualifies to claim the property tax credit must complete Form 140PTC and mail the completed form to the department. If you own a mobile home but rent the space, complete the Form 140PTC as a renter. Include a completed Form 201 and a statement showing the property taxes you paid in 2021. See the "homeowner" instructions to find out what kind of property tax statement you should include. The taxpayer cannot e-file the property tax credit form separately. For the mailing address, see Where to Mail Form 140PTC at the end of these instructions. What Must I Include When I File? Nursing Home Resident When you file a 140PTC claim, you must include certain documents with your claim. Include all required documents after page 2 of Form 140PTC. If you do not include the required documents with your PTC claim, the department will disallow your claim. To find out what you must include, look at the following list. Find the heading(s) that applies to you. When you file your PTC claim, you must include a completed Arizona Form 201. Include Form 201 with your claim. You must get Form 201 from your nursing home administrator. Your nursing home administrator must complete and sign the Form 201. The nursing home will let you know how much of the amount paid to the nursing home is allocable to rent. Title 16 Supplemental Security Income (SSI) Recipient Shareholder of a Cooperative Corporation NOTE: This is not the normal social security disability. This is for people with limited incomes who are either blind, disabled, or over age 65. When you file your PTC claim, you must include a statement that shows your share of the assessed property taxes. Include this statement with your claim. You must get this statement from the cooperative corporation. You must also include one of the following: • A copy of a statement from the mortgage company showing the corporation's total property tax. • A copy of the corporation's tax bill stamped "paid." If you are under the age of 65 and qualify to claim this credit because you are receiving Title 16 (SSI) payments, you must include a statement from the Social Security Administration (SSA) with your claim. The SSI statement must show all of the following: 1. your name and address, 2. your Social Security Number (SSN), 3. the payments you received or are due to receive are Title 16 SSI payments, 4. the period for which you received or are due to receive Title 16 SSI payment, and 5. the date the SSA issued the statement. Member of a Condominium Association When you file your PTC claim, you must include a statement that shows your share of the assessed property taxes. Include this statement with your claim. You must get this statement from the condominium association. You must also include one of the following: 1. A copy of a statement from the mortgage company showing the association's total property tax. 2. A copy of the association's tax bill stamped "paid." If you are age 65 or over, you do not need to include any documents from SSA when you file your claim. Be sure to enter your date of birth on page 1 under line 3, in box 79. Homeowner What if a Claimant Died? When you file your PTC claim, you must include a copy of a statement showing your property taxes that you paid in 2021. Include this statement with your claim. This statement may be one of the following. • A copy of your property tax statement from your mortgage company. • A copy of your paid receipt from your county treasurer. • Your property tax bill with copies of both the fronts and backs of your canceled checks that were cashed in 2021. If a claimant died before filing a return for 2021, the taxpayer's spouse or personal representative may file and sign a Form 140PTC for that person. Enter the word "deceased" after the decedent's name in the address section of the form. Also enter the date of death after the decedent's name. 2 2 Arizona Form 140PTC How do I Claim a Refund for a Deceased Claimant? Line 5 To qualify for the property tax credit, you must have lived in Arizona for the whole year. If you are claiming a refund, you must complete Arizona Form 131, Claim for Refund on Behalf of Deceased Taxpayer. Include this form with the PTC claim. Check "Yes" if you were a resident of Arizona for the whole year (from January 1, 2021, to December 31, 2021). Line 6 - General Instructions Check "Yes" if one of the following applies: • You paid property taxes on your main home in Arizona during 2021. • You paid rent on your main home in Arizona for all of 2021. • You paid both rent and property taxes on your main home in Arizona for all of 2021. • You were a resident of a nursing home in Arizona. That nursing home was subject to and paid property taxes. You used your social security or other personal funds to pay the nursing home. • You were a shareholder of a cooperative corporation in Arizona. The unit that you lived in was your main home during 2021. • You were a member of a condominium association in Arizona. Your unit was your main home during 2021. Line 7 Taxpayer Identification Number Make sure that you enter your SSN on your claim. Make sure that all SSNs are clear and correct. You may be subject to a penalty if you fail to include your SSN. It will take longer to process your return if SSNs are missing, incorrect, or unclear. If you are filing a joint claim, enter your SSNs in the same order as your names. If your name appears first on Form 140PTC, make sure your SSN is the first number listed. ID Numbers for Paid Preparers If you pay someone else to prepare your return, that person must also include an ID number where asked. A paid preparer may use any of the following: • • • his or her PTIN, his or her SSN, or the employer identification number for the business. A paid preparer who fails to include the proper numbers may be subject to a penalty. Check "Yes" if this is the only PTC being claimed in your household. Line-by-Line Instructions NOTE: Arizona law allows only one 140PTC claimant per household per year. If someone else in your household has already filed a 140PTC claim for 2021, do not file this claim. If you have already filed a claim for 2021, do not file another Form 140PTC for 2021, unless you are amending your original claim for 2021. Line 1 Enter your first name, middle initial, and last name. Enter your SSN in the space provided. If filing a joint claim, enter your spouse’s name and SSN. Line 2 To qualify for the tax credit, your answers to questions 5 through 7 must be "Yes." Enter your current address. Include your house or building number and street or rural route. Include your apartment number if you live in an apartment. Include your mobile home lot number if you live in a mobile home. Line 8 Check "Yes" if you were 65 or older on December 31, 2021. You must enter your date of birth under line 3, in box 79. Make sure you include your daytime phone number. Line 3 NOTE: If a taxpayer’s 65th birthday was January 1, 2022 (born 1/1/1957), that person is considered to be age 65 at the end of 2021 for federal income tax purposes and likewise for Arizona income tax purposes.. Enter the name of your city, town, or post office. Also include your state and ZIP code. Enter your date of birth in the space provided. Line 9 Line 4 Check "Yes" if you received Title 16 SSI payments in 2021. Check the box marked "Rent" if one of the following applies: • You were renting a home. • You were renting an apartment. • You were renting a mobile home lot. • You were a nursing home resident. Check the box marked "Own" if one of the following applies: • You owned your home on December 31, 2021. • You paid property tax during 2021. • You were a member of a condominium association. • You were a shareholder of a cooperative corporation. NOTE: This is not the normal social security disability. This is for people with limited incomes who are either blind, disabled, or over age 65. To qualify for the tax credit you must have answered "Yes" to either question 8 or 9. 3 3 Arizona Form 140PTC Page 2, Part 1, Schedule of Household Income enter the gain. If the result is a loss, enter the amount of the loss up to a maximum of ($1,500). Turn the form over and complete the "Schedule of Household Income" under Part 1. When figuring household income, the maximum net loss of $1,500 is applicable to each household member who had capital gains and losses during the year when the net result for that person resulted in a loss. You must list all income that you, your spouse, and any other member of your household received or earned in 2021. Anyone who lives in the same dwelling unit as you is a member of your household. Enter the total for each line in column (4). Line E Enter the income that each member of the household received from pensions and annuities in 2021. You should not include income from the following sources: • social security benefits, • railroad retirement benefits, and • veteran's disability pensions. You must figure the income for each household member. Household income is the total of each household member's income. Enter your income in column (1). If your spouse lived with you, enter your spouse's income in column (2). If you lived with another person, enter that person's income in column (3). If you lived with more than one other person, fill out a separate schedule for each person. You must include income from all other pensions and annuities. Pension income that you must enter here includes the following: • all retirement payments from the federal government, except those listed above, • all retirement payments from the State of Arizona, • all retirement payments from any local government (including police and school districts), and • any IRA distributions. Line F In the proper column list all income, except as noted below. Do not include income from the following: • social security benefits, • railroad retirement benefits, • workers' compensation "Loss of Time" insurance payments, • Arizona unemployment insurance payments, • veteran's disability pensions, • welfare payments, surplus food, or other relief provided by a governmental agency, • gifts from non-governmental sources, and • Arizona Form 140PTC refunds received last year. Enter all rent and royalty income received by each member of the household in 2021. Line G Enter all S corporation, partnership, estate, and trust income received by each member of the household in 2021. Line H To find out more about household income and adjusted gross income for this credit, see the department's ruling, ITR 12-1, Defining Household Income for the Purpose of the Property Tax Credit. Enter all alimony received by each member of the household in 2021. Line I Line A Enter any other income that each member of the household received in 2021. Include a schedule listing the source of the income for all amounts listed. If you enter an amount on line I and do not include a schedule detailing the amount(s) entered, your credit may be denied. Enter the salaries, wages, tips, commissions, or bonuses etc., received by each member of the household in 2021. Line B Enter all dividend and interest income. Enter all amounts received by each member of the household in 2021. You must include interest income that Arizona does not tax. Interest income that you must enter here includes the following: • interest income from federal obligations (U.S. government interest); and • interest income from Arizona municipalities. Line C Enter all of the business and farm income. Enter all business and farm income for each member of the household. If you had a business or farm loss, see the department’s ruling, ITR 12-1, Defining Household Income for the Purpose of the Property Tax Credit, for more information. Some examples of income you should enter here are: • strike benefits exempt from tax, and • unemployment insurance payments from states other than Arizona. Line J Enter the total of column 4, lines A through I, on line J, column 4, and on the front page, line 10. Now return to the front of the form. Line 11a Line D If you lived alone, enter an "X" in box 11a "Schedule 1.” Look at Schedule 1 under Part 1 on the back of the form. Under “Household Income”, find the amount you entered on line 10. For each member of the household, combine gains and losses from the sale or exchange of property. If the result is a gain, Find the amount shown next to your “Household Income” in the “Tax Credit” column. Enter that amount on line 11. 4 4 Arizona Form 140PTC Line 11b NOTE: If you complete line 16, do not complete lines 1 through 6 on Page 2, Part 2. If you lived with your spouse or one or more other persons, enter an "X" in box 11b "Schedule 2.” Look at Schedule 2 under Part 1 on the back of the form. Under “Household Income”, find the amount you entered on line 10. Line 17 If you are not claimed as a dependent on anyone else’s tax return, turn the form over and complete Part 2. If you are claimed as a dependent on someone else’s tax return, enter zero “0” here. Find the amount shown next to your “Household Income” in the “Tax Credit” column. Enter that amount on line 11. Line 12 - Complete if You Own Your Home If you owned your home, enter the total amount of property taxes that you actually paid in 2021. Page 2, Part 2, Credit for Increased Excise Taxes Do not include any amount paid for penalties or interest/fees. Lines 1 through 6 If you pay your property taxes in two payments, use only those amounts actually paid in 2021. The following example will show you how to figure these amounts. NOTE: The credit on Part 2, line 6, cannot exceed $100 per household. Do not claim this credit if someone else in your household has already claimed $100 of the credit. Example: If someone else in your household has claimed less than $100, you may claim the credit, if eligible, as long as all credit claims filed from your household do not exceed $100. John owns his own home. Every year, John pays his property taxes in two payments. John makes the first payment in October. John makes the second payment in March. To figure how much property tax John paid in 2021, John must look at taxes paid for both 2020 and 2021. John's 2020 property taxes were $600 John paid 1/2 of his 2020property taxes on October 1, 2020 $300 John paid the other 1/2 of his 2020property taxes on March 1, 2021 $300 John's 2021 property taxes were $700 John paid 1/2 of the 2021 taxes on October 1, 2021 $350 John paid the other 1/2 of his 2021 property taxes on March 1, 2022 $350 If you were sentenced for at least 60 days of 2021 to a county, state, or federal prison, you are not eligible to claim the credit for increased excise taxes for 2021. In this case, do not complete Part 2. If you are filing a joint return with your spouse, and your spouse was sentenced for at least 60 days during 2021 to a county, state, or federal prison, you may claim the Excise Tax Credit if you otherwise qualify to claim the credit, but you cannot claim the credit for your spouse. If your spouse has a valid SSN, but you do not, neither you nor your spouse can claim this credit. For complete information about how incarceration affects this credit, see the department’s publication, Pub. 709. If you are married and qualify to claim this credit, you may also claim a credit for your spouse. Your spouse must have either a SSN valid for employment or ITIN. Part 2, Line 1 - Dependents List your dependents. You may claim this credit for dependents that are residents of Arizona. You cannot claim this credit for a dependent that is not a resident of Arizona. List only those people that qualify as your dependent for federal income tax purposes. Do not list any dependent that is not an Arizona resident. Enter the following on line(s) 1a through 1d: 1. the dependent's name, 2. the dependent's SSN or ITIN, 3. the dependent's relationship to you, and 4. the number of months the dependent lived in your home during 2021. During 2021, John paid property taxes for both 2020 and 2021. John paid 2020 taxes of $300 on March 1, 2021. John also paid 2021 taxes of $350 on October 1, 2021. John would enter $650 on line 13. This is the amount John actually paid in 2021. Line 13 - Complete if You Rented During 2021 If you rented during 2021, enter the amount from Arizona Form 201, Part 3, line 15. Line 14 Add lines 12 and 13. Line 15 - Property Tax Credit For federal income tax purposes, a dependent is either a qualifying child or a qualifying relative. A qualifying child or relative must be a U.S. citizen or resident alien, or a resident of Canada or Mexico. There is an exception for certain adopted children. Enter the smaller of line 11 or line 14. Line 16 Complete line 16 if someone else claimed you as a dependent on his or her tax return. Enter the name, address, and SSN of the person who claimed you as a dependent. To claim a qualifying child as a dependent for federal purposes, you must meet the following five tests: 5 5 Arizona Form 140PTC 1. 2. 3. 4. 5. Direct Deposit of Refund Relationship test. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Age test. The child must be under age 19 at the end of the year and younger than you, or under age 24 at the end of 2021 if a full-time student (and younger than you), or any age if permanently and totally disabled. Domicile test. The child must live with you for more than half of the year. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility count as time lived at home. Support test. The child must not have provided over half of his or her own support during the year. Joint Return Test. If the child is married, the child is not filing a joint federal return for the year, unless that joint return is filed only as a claim for refund. Complete the direct deposit line if you want us to directly deposit the amount shown on line 19 into your account at a bank or other financial institution (such as a mutual fund, brokerage firm or credit union) instead of sending you a check. NOTE: Check the box on line 19A if the direct deposit will ultimately be placed in a foreign account. If you check box 19A, do not enter your routing or account numbers. If this box is checked, we will not direct deposit your refund. We will mail you a check instead. Why Use Direct Deposit? • • • • To claim a qualifying relative as a dependent for federal purposes, you must meet the following four tests: 1. Relationship Test. The person must be either your relative or have lived in your home as a member of your household all year. The person cannot be a qualifying child. 2. Joint Return Test. If the person is married, he or she cannot file a joint federal return unless the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns. 3. Income Test. The person’s gross income must be less than $4,150. 4. Support Test. You must have provided over half of the person’s total support in 2021. You get your refund fast! Payment is more secure, there is no check to get lost. It is more convenient. No trip to the bank to deposit your check. It saves tax dollars. A refund by direct deposit costs less to process than a check. NOTE: We are not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Routing Number MAKE SURE YOU ENTER THE CORRECT ROUTING NUMBER. The routing number must be nine digits. The first 2 digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check below, the routing number is 250250025. Your check may state that it is payable through a financial institution different from the one at which you have your checking account. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter here. To learn more about who may be a dependent, see federal publication 501. Complete Part 2, lines 2 through 6 as instructed on the form. Make sure you enter the amount on Part 2, line 6 on Form 140PTC, page 1, line 17. Now return to the front of the form. Line 18 Enter the number from page 2, Part 2, line 2 here. Line 19 Add the amounts on line 15 and line 17. Enter the total. This is your total credit. If you have to file an Arizona Form 140 enter the amount from Form 140PTC, page 1, line 15 on Form 140, page 2, line 57 and enter the amount from Form 140PTC, page 1, line 17 on Form 140, page 2, line 56. Account Number If you have to file an Arizona Form 140A enter the amount from Form 140PTC, page 1, line 15 on Form 140A, page 1, line 27 and enter the amount from Form 140PTC, page 1, line 17 on Form 140A, page 1, line 26. MAKE SURE YOU ENTER THE CORRECT ACCOUNT NUMBER. The account number can be up to 17 characters (both numbers and letters). DO NOT include hyphens, spaces or special symbols. Enter the number from left to right and leave any unused boxes blank. 6 6 Arizona Form 140PTC On the sample check above, the account number is 20202086. Be sure not to include the check number. Be sure to enter the correct routing number and account number for your checking or savings account. You will be charged a $50 NSF (non-sufficient funds) fee if you provide an incorrect routing number or an incorrect account number. Check with your financial institution to get the correct account and routing numbers. Lines 20 through 22 Skip lines 20, 21, and 22 if this is your original claim. Complete lines 20, 21, and 22 only if you are amending a 2021 Form 140PTC claim. The “E-Check” option in the “Payment Method” drop-down box will debit the amount from the checking or savings account that you specify. If you make an electronic payment from your checking or savings account, you will receive a confirmation number. Please keep this confirmation number as proof of payment. Instructions for Amending Use this form to correct your credit if Form 140PTC is the only form that you have filed. If you filed Arizona Form 140 or Form 140A with your 140PTC claim, do not use this form to correct your credit. Instead, use Arizona Form 140X. Use the following lines to correct an already filed 2021 Form 140PTC. NOTE: You may not make an electronic payment from your checking or savings account if the payment will ultimately be coming from a foreign account. In this case, you must pay by check or money order. Line 20 Use the following worksheet to figure the amount to enter on this line. Credit card payment 1. Enter the total credit you received from your original 2021 Form 140PTC. $ .00 $ .00 $ .00 $ .00 $ .00 You can pay with your Visa, MasterCard, Discover, or American Express credit card. Go to www.AZTaxes.gov and click on the “Make a Payment” link and choose the credit card option. This will take you to a third party vendor site (provider). The provider will charge you a convenience fee based on the amount of your tax payment. The provider will tell you what the fee is during the transaction; you will have the option to continue or cancel the transaction. If you complete the credit card transaction, you will receive a confirmation number. Please keep this confirmation number as proof of payment. 2. If this is not your first amended claim, enter any additional credit received from previously filed amended 2021 Form 140PTC claims. 3. Add lines 1 and 2. Enter the total. 4. If this is not your first amended claim, enter any amount of credit you repaid with previously filed amended 2021 Form 140PTC claims. 5. Subtract line 4 from line 3. Enter the result here and on Form 140PTC, line 20. Instructions Before Filing Line 21 DO NOT STAPLE YOUR RETURN. DO NOT STAPLE ANY DOCUMENTS, SCHEDULES OR PAYMENT TO YOUR RETURN. If line 19 is larger than line 20, subtract line 20 from line 19. Enter the difference. Check to make sure that your math is correct. This is the amount of additional credit you will receive as a refund if you owe no other taxes. Line 22 Make sure you have included all required documents. Sign your claim in the space provided on page 2 of the form. If line 19 is less than line 20, subtract line 19 from line 20. Enter the difference. This is the amount of the credit that you must repay to the state. If amending a claim for a year before 2021, call the department at one of the phone numbers listed on page 1 of these instructions. Make your check payable to Arizona Department of Revenue. Write your SSN and tax year on the check. Include your check with Form 140PTC. Where to Mail Form 140PTC If you must file an Arizona income tax return (Form 140 or Form 140A), include the completed Form 140PTC with your return. The department cannot accept checks or money orders in foreign currency. You must make payment in U.S. dollars. If you do not have to file an Arizona income tax return, complete only the Form 140PTC and mail to: Arizona Department of Revenue P O Box 52138 Phoenix, AZ 85072-2138 Electronic payment from your checking or savings account You can make an electronic payment from your checking or savings account to pay your balance due for 2021. There is no fee to use this method. To make an electronic payment, go to www.AZTaxes.gov and click on the “Make a Payment” link. 7 7 Arizona Form 140PTC Make sure you put enough postage on the envelope The U.S. Post Office or United States mail service must postmark your return or extension request by midnight April 18, 2022. The term "United States mail" includes any private delivery service designated by the United States Secretary of the Treasury pursuant to Internal Revenue Code § 7502(f) and the term “postmark" includes any date recorded or marked by any such designated delivery service. An income tax return that is mailed to the department is timely filed if it is delivered on or before its due date. Additionally, if the envelope or wrapper containing the return sent through the United States mail bears a postmark of the United States mail and that tax return is delivered to the department after its due date that return will be considered timely filed if all of the following apply: 1. The return was deposited in an official depository of the United States mail; 2. The date of the postmark is no later than the due date; 3. The return was properly addressed; and 4. The return had proper postage. If the envelope or wrapper containing a return sent through the United States mail bears a private meter postmark made by other than the United States mail, the return is treated as timely filed if both of the following apply: 1. The private meter postmark bears a date on or before the due date for filing; and 2. The return is received no later than the time it would ordinarily have been received from the same point of origin by the same class of U.S. postage. If the return is received by the department within five business days of the private meter postmark date the department will consider this requirement satisfied. You may also use certain private delivery services designated by the IRS to meet the “timely mailing as timely filed” rule. For more information, see the department’s ruling, GTR 16-1, Timely Filing of Income or Withholding Tax Returns Through the United States Mail. 8 8 DO NOT STAPLE ANY ITEMS TO THE CLAIM. Arizona Form 140PTC FOR CALENDAR YEAR Property Tax Refund (Credit) Claim 2021 You must file this form or Arizona Form 204 by April 15, 2022. Check box 95 if amending claim for tax year 2021 Check box 82F if filing under extension 95 1 1 2 3 79 82F Your First Name and Middle Initial Last Name Spouse’s First Name and Middle Initial (if a joint claim) Last Name Current Home Address - number and street, rural route City, Town or Post Office Enter your SSN(s). Apt. No. State ZIP Code Your Social Security Number Spouse’s Social Security No. Daytime Phone (with area code) 94 REVENUE USE ONLY. DO NOT MARK IN THIS AREA. 88 Your Date of Birth MM D D Y Y Y Y QUALIFICATIONS FOR CREDIT (Check the boxes that apply): 4 On December 31, 2021, were you renting or did you own? If you own a mobile home but rent the space, check “Rent”.................................................... 5 Were you an Arizona resident for all of 2021? If “No”, STOP. You do not qualify........................................................................ 6 Did you pay property taxes on your home, pay rent, or pay a combination of both in 2021? See instructions for qualifications. If “No”, STOP. You do not qualify........................................................................ 7 Is this the only Property Tax Refund being claimed in your household? If “No”, STOP. You do not qualify........................................................................ 8 Were you age 65 or older in 2021? Enter your birth date in box 79 above......... 9 Did you receive Title 16, SSI payments in 2021? If “Yes”, include proof. If you answered “No” to both 8 and 9, STOP. You do not qualify......................... INCOME Rent Own 4   Yes No 5   6   7 8     9   81 PM 10 Total Household Income: Enter the amount from page 2, Part 1, line J, column 4......................................................... 10 CREDIT 11 a If you lived alone, enter the amount of credit from page 2, Part 1, Schedule 1, and check the box............................................................................................................................... 11a  Schedule 1 b If you lived with your spouse or one or more other persons, enter the amount of credit from page 2, Part 1, Schedule 2, and check the box.........................................................11b  Schedule 2 11 12 If you owned your property, enter property taxes actually paid during 2021. Include proof of property taxes paid during 2021................................................................................................................................... 12 13 If you rented, enter property taxes paid by your landlord on your portion of rents. Include Form 201............................ 13 14 Total property taxes paid in 2021. Add lines 12 and 13................................................................................................... 14 15 Amount of Property Tax Credit: Enter the smaller of line 11 or line 14........................................................................ 15 16 If you have been claimed as a dependent on anyone else’s tax return, complete the following: Name Of Taxpayer Who Claimed You Social Security Number 80 RCVD 00 00 00 00 00 00 Address: If you are not claimed as a dependent on anyone else’s tax return, turn the form over and complete Part 2. If someone else claims you as a dependent, skip lines 17 and 18, and complete line 19. 17 18 19 Credit for increased excise taxes from Form 140PTC, page 2, Part 2, line 6............................................................... 17 Enter the number from page 2, Part 2, line 2, here....................................................................................... 18 Total Credit: Add lines 15 and 17, and enter the total. See the instructions if you have to file Arizona Form 140 or Form 140A..................................................................................................................................... 19 Direct Deposit of Refund: Check box 19A if your deposit will be ultimately placed in a foreign account; see instructions. 19A ROUTING NUMBER 00 00 ACCOUNT NUMBER C  Checking or 98 S  Savings If this is your first claim for 2021, STOP HERE AND GO TO THE SIGNATURE BOX ON PAGE 2. If this is an amended claim, complete lines 20 through 22, and check box 95 at the top of the form. AMENDED 20 Enter the amount from line 5 of the worksheet on page 6 of the instructions.................................................................. 20 21 Additional refund: If line 19 is larger than line 20, subtract line 20 from line 19.............................................................. 21 22 Amount to pay: If line 19 is less than line 20, subtract line 19 from line 20. Make check payable to Arizona Department of Revenue; write your SSN on payment, and include your payment with Form 140PTC.............. 22 ADOR 10567 (21) 00 00 00 Continued on page 2  9 Your Name (as shown on page 1) Part 1 Your Social Security Number (1) YOU Schedule of Household Income (2) YOUR SPOUSE (3) OTHER PERSONS (4) TOTAL (1+2+3) A B C D E Salaries, wages, tips, etc., received in 2021............................................. A Dividend and interest income received in 2021........................................ B Business and farm income........................................................................ C Gain or loss from sale or exchange of property........................................ D Pension and annuity income. Include Arizona state and local retirement benefits, civil service, and military retirement. Do not include social security or railroad retirement benefits......................... E F Rent and royalty income........................................................................... F G S corporation, partnership, estate, and trust income................................ G H Alimony..................................................................................................... H I Other Income: Specify source on separate sheet.................................... I J Total household income: Add lines A through I in column (4). Enter here and on the front of this form, line 10............................ J Use the amount on line J, column 4, to compute your credit from the proper schedule below. 2021 Schedule 1 2021 Schedule 2 Household Income $ 0 - 1,750 1,751 - 1,850 1,851 - 1,950 1,951 - 2,050 2,051 - 2,150 If you live alone, use this Schedule. Tax Credit $502 479 457 435 412 2,151 - 2,250 2,251 - 2,350 2,351 - 2,450 2,451 - 2,550 2,551 - 2,650 2,651 - 2,750 Part 2 390 368 345 323 301 279 Household Income $ 2,751 - 2,850 2,851 - 2,950 2,951 - 3,050 3,051 - 3,150 3,151 - 3,250 3,251 - 3,350 3,351 - 3,450 3,451 - 3,550 3,551 - 3,650 3,651 - 3,750 3,751 and up If you live with your spouse or another person, use this Schedule. Tax Credit $256 234 212 189 167 Household Income $ 0 - 2,500 2,501 - 2,650 2,651 - 2,800 2,801 - 2,950 2,951 - 3,100 145 123 100 78 56 0 Tax Credit $502 479 457 435 412 3,101 - 3,250 3,251 - 3,400 3,401 - 3,550 3,551 - 3,700 3,701 - 3,850 3,851 - 4,000 Household Income $ 4,001 - 4,150 4,151 - 4,300 4,301 - 4,450 4,451 - 4,600 4,601 - 4,750 390 368 345 323 301 279 4,751 - 4,900 4,901 - 5,050 5,051 - 5,200 5,201 - 5,350 5,351 - 5,500 5,501 and up Tax Credit $256 234 212 189 167 145 123 100 78 56 0 Enter the amount of credit on the front of this form, line 11. Credit for Increased Excise Taxes Do not complete Part 2 if you completed line 16 on page 1 of Form 140PTC. Do not complete Part 2 if you were sentenced for at least 60 days of 2021 to a county, state, or federal prison. Note: If you are filing a joint Property Tax Credit claim with your spouse, and you are also claiming the Excise Tax Credit on Form 140PTC, you cannot claim the Excise Tax Credit for your spouse if your spouse was sentenced for at least 60 days during 2021 to a county, state or federal prison. 1 List dependents. See the instructions. (a) FIRST AND LAST NAME (b) SOCIAL SECURITY NO. (Do not list yourself or spouse.)  YOUR SIGNATURE DATE  SPOUSE’S SIGNATURE DATE OCCUPATION SPOUSE’S OCCUPATION PAID PREPARER’S SIGNATURE DATE FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED) PAID PREPARER’S STREET ADDRESS PAID PREPARER’S TIN PAID PREPARER’S CITY ADOR 10567 (21) 10 (d) NO. OF MONTHS LIVED IN YOUR HOME IN 2021 1a 1b 1c Enter total number of dependents listed on lines 1a through 1c. Also, enter this amount on Form 140PTC, page 1, line 18....... 2 If you are married filing a joint claim, enter the number “2” here. Otherwise, enter the number “1”................................................ 3 Add the amount on line 2 and line 3, and enter the total................................................................................................................... 4 00 Multiply the amount on line 4 by $25, and enter the result................................................................................................................ 5 00 Enter the smaller of line 5 or $100. Also, enter this amount on Form 140PTC, page 1, line 17..................................................... 6 Under penalties of perjury, I declare that I have read this return and any documents with it, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. PLEASE SIGN HERE 2 3 4 5 6 (c) RELATIONSHIP STATE ( ) ZIP CODE PAID PREPARER’S PHONE NUMBER Mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138 AZ Form 140PTC (2021) Page 2 of 2 DO NOT STAPLE ANY ITEMS TO THE CLAIM. Arizona Form 140PTC FOR CALENDAR YEAR Property Tax Refund (Credit) Claim 2021 You must file this form or Arizona Form 204 by April 15, 2022. Check box 95 if amending claim for tax year 2021 Check box 82F if filing under extension 95 1 1 2 3 79 82F Your First Name and Middle Initial Last Name Spouse’s First Name and Middle Initial (if a joint claim) Last Name Current Home Address - number and street, rural route City, Town or Post Office Enter your SSN(s). Apt. No. State ZIP Code Your Social Security Number Spouse’s Social Security No. Daytime Phone (with area code) 94 REVENUE USE ONLY. DO NOT MARK IN THIS AREA. 88 Your Date of Birth MM D D Y Y Y Y QUALIFICATIONS FOR CREDIT (Check the boxes that apply): 4 On December 31, 2021, were you renting or did you own? If you own a mobile home but rent the space, check “Rent”.................................................... 5 Were you an Arizona resident for all of 2021? If “No”, STOP. You do not qualify........................................................................ 6 Did you pay property taxes on your home, pay rent, or pay a combination of both in 2021? See instructions for qualifications. If “No”, STOP. You do not qualify........................................................................ 7 Is this the only Property Tax Refund being claimed in your household? If “No”, STOP. You do not qualify........................................................................ 8 Were you age 65 or older in 2021? Enter your birth date in box 79 above......... 9 Did you receive Title 16, SSI payments in 2021? If “Yes”, include proof. If you answered “No” to both 8 and 9, STOP. You do not qualify......................... INCOME Rent Own 4   Yes No 5   6   7 8     9   81 PM 10 Total Household Income: Enter the amount from page 2, Part 1, line J, column 4......................................................... 10 CREDIT 11 a If you lived alone, enter the amount of credit from page 2, Part 1, Schedule 1, and check the box............................................................................................................................... 11a  Schedule 1 b If you lived with your spouse or one or more other persons, enter the amount of credit from page 2, Part 1, Schedule 2, and check the box.........................................................11b  Schedule 2 11 12 If you owned your property, enter property taxes actually paid during 2021. Include proof of property taxes paid during 2021................................................................................................................................... 12 13 If you rented, enter property taxes paid by your landlord on your portion of rents. Include Form 201............................ 13 14 Total property taxes paid in 2021. Add lines 12 and 13................................................................................................... 14 15 Amount of Property Tax Credit: Enter the smaller of line 11 or line 14........................................................................ 15 16 If you have been claimed as a dependent on anyone else’s tax return, complete the following: Name Of Taxpayer Who Claimed You Social Security Number 80 RCVD 00 00 00 00 00 00 Address: If you are not claimed as a dependent on anyone else’s tax return, turn the form over and complete Part 2. If someone else claims you as a dependent, skip lines 17 and 18, and complete line 19. 17 18 19 Credit for increased excise taxes from Form 140PTC, page 2, Part 2, line 6............................................................... 17 Enter the number from page 2, Part 2, line 2, here....................................................................................... 18 Total Credit: Add lines 15 and 17, and enter the total. See the instructions if you have to file Arizona Form 140 or Form 140A..................................................................................................................................... 19 Direct Deposit of Refund: Check box 19A if your deposit will be ultimately placed in a foreign account; see instructions. 19A ROUTING NUMBER 00 00 ACCOUNT NUMBER C  Checking or 98 S  Savings If this is your first claim for 2021, STOP HERE AND GO TO THE SIGNATURE BOX ON PAGE 2. If this is an amended claim, complete lines 20 through 22, and check box 95 at the top of the form. AMENDED 20 Enter the amount from line 5 of the worksheet on page 6 of the instructions.................................................................. 20 21 Additional refund: If line 19 is larger than line 20, subtract line 20 from line 19.............................................................. 21 22 Amount to pay: If line 19 is less than line 20, subtract line 19 from line 20. Make check payable to Arizona Department of Revenue; write your SSN on payment, and include your payment with Form 140PTC.............. 22 ADOR 10567 (21) 00 00 00 Continued on page 2  11 Your Name (as shown on page 1) Part 1 Your Social Security Number (1) YOU Schedule of Household Income (2) YOUR SPOUSE (3) OTHER PERSONS (4) TOTAL (1+2+3) A B C D E Salaries, wages, tips, etc., received in 2021............................................. A Dividend and interest income received in 2021........................................ B Business and farm income........................................................................ C Gain or loss from sale or exchange of property........................................ D Pension and annuity income. Include Arizona state and local retirement benefits, civil service, and military retirement. Do not include social security or railroad retirement benefits......................... E F Rent and royalty income........................................................................... F G S corporation, partnership, estate, and trust income................................ G H Alimony..................................................................................................... H I Other Income: Specify source on separate sheet.................................... I J Total household income: Add lines A through I in column (4). Enter here and on the front of this form, line 10............................ J Use the amount on line J, column 4, to compute your credit from the proper schedule below. 2021 Schedule 1 2021 Schedule 2 Household Income $ 0 - 1,750 1,751 - 1,850 1,851 - 1,950 1,951 - 2,050 2,051 - 2,150 If you live alone, use this Schedule. Tax Credit $502 479 457 435 412 2,151 - 2,250 2,251 - 2,350 2,351 - 2,450 2,451 - 2,550 2,551 - 2,650 2,651 - 2,750 Part 2 390 368 345 323 301 279 Household Income $ 2,751 - 2,850 2,851 - 2,950 2,951 - 3,050 3,051 - 3,150 3,151 - 3,250 3,251 - 3,350 3,351 - 3,450 3,451 - 3,550 3,551 - 3,650 3,651 - 3,750 3,751 and up If you live with your spouse or another person, use this Schedule. Tax Credit $256 234 212 189 167 Household Income $ 0 - 2,500 2,501 - 2,650 2,651 - 2,800 2,801 - 2,950 2,951 - 3,100 145 123 100 78 56 0 Tax Credit $502 479 457 435 412 3,101 - 3,250 3,251 - 3,400 3,401 - 3,550 3,551 - 3,700 3,701 - 3,850 3,851 - 4,000 Household Income $ 4,001 - 4,150 4,151 - 4,300 4,301 - 4,450 4,451 - 4,600 4,601 - 4,750 390 368 345 323 301 279 Enter the amount of credit on the front of this form, line 11. Credit for Increased Excise Taxes 4,751 - 4,900 4,901 - 5,050 5,051 - 5,200 5,201 - 5,350 5,351 - 5,500 5,501 and up Tax Credit $256 234 212 189 167 145 123 100 78 56 0 Do not complete Part 2 if you completed line 16 on page 1 of Form 140PTC. Do not complete Part 2 if you were sentenced for at least 60 days of 2021 to a county, state, or federal prison. Note: If you are filing a joint Property Tax Credit claim with your spouse, and you are also claiming the Excise Tax Credit on Form 140PTC, you cannot claim the Excise Tax Credit for your spouse if your spouse was sentenced for at least 60 days during 2021 to a county, state or federal prison. 1 List dependents. See the instructions. (a) FIRST AND LAST NAME (b) SOCIAL SECURITY NO. (Do not list yourself or spouse.)  YOUR SIGNATURE DATE  SPOUSE’S SIGNATURE DATE OCCUPATION SPOUSE’S OCCUPATION PAID PREPARER’S SIGNATURE DATE FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED) PAID PREPARER’S STREET ADDRESS PAID PREPARER’S TIN PAID PREPARER’S CITY ADOR 10567 (21) 12 (d) NO. OF MONTHS LIVED IN YOUR HOME IN 2021 1a 1b 1c Enter total number of dependents listed on lines 1a through 1c. Also, enter this amount on Form 140PTC, page 1, line 18....... 2 If you are married filing a joint claim, enter the number “2” here. Otherwise, enter the number “1”................................................ 3 Add the amount on line 2 and line 3, and enter the total................................................................................................................... 4 00 Multiply the amount on line 4 by $25, and enter the result................................................................................................................ 5 00 Enter the smaller of line 5 or $100. Also, enter this amount on Form 140PTC, page 1, line 17..................................................... 6 Under penalties of perjury, I declare that I have read this return and any documents with it, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. PLEASE SIGN HERE 2 3 4 5 6 (c) RELATIONSHIP STATE ( ) ZIP CODE PAID PREPARER’S PHONE NUMBER Mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138 AZ Form 140PTC (2021) Page 2 of 2 Arizona Form 201 2021 Renter’s Certificate of Property Taxes Paid Use Form 201 if you rented in 2021 and are claiming the property tax credit. This certificate shows what portion of your rent money went to pay taxes. Your landlord or designated agent must sign and complete this form in order for you to qualify for your credit. USE BLACK INK ONLY. HOW TO USE THIS FORM Homeowners: If you own the home you live in, do not use this form. Homeowners claiming a property tax credit rebate must send a statement of property taxes paid rather than this form. See Form 140PTC instructions. Renters Seeking a Tax Rebate on Form 140PTC: 1. Ask your landlord to complete Part 2 of this form. 2. Complete Parts 1 and 3 if you qualify. See instructions. 3. Use this information to complete your Form 140PTC. 4. Include this certificate with your Form 140PTC and keep a copy for your tax records. IMPORTANT: For 2021, be sure to have your landlord complete this form well before April 18, 2022 or request an extension (Arizona Form 204) to protect the credit. Landlords may not have the information immediately available. The extension will give you until October 17, 2022 to file Form 140PTC and Form 210. Part 1 To be Completed by Tenant First Name and Initial - also give spouse’s name and initial Part 2 1 2 3 4 5 Last Name Social Security Number To be Completed by Your Landlord Name of Landlord Number and Street Address City County State ZIP Code County State ZIP Code Business Name of Rental Property (if applicable) Number and Street Address City 6 7 If any of your tenants received rent subsidies in 2021, check this box................................................. 7  8 If the property was exempt from property tax during 2021, check this box........................................... 8 If you checked box 8, tenants may not claim the property tax credit on any form or schedule.  9 If you occupy any portion of the property you rent or lease to others, check this box........................... 9  10 Enter property tax factor........................................................................................................................ 10 • Signature of Responsible Party: I declare that I have examined this statement and to the best of my knowledge and belief, it is correct and complete. 11 12 Part 3 SIGNATURE OF OWNER, LESSOR, OR MANAGER OF RENTAL PROPERTY DATE PRINT OR TYPE NAME OF SIGNING PARTY OWNER’S OR PROPERTY MANAGER’S PHONE NUMBER (for verification of information only) Tenant Claiming Property Tax Credit Must Complete Part 3 13 Enter total rents paid in 2021 not including subsidies.......................................................................... 13 14 Enter property tax factor from Part 2, line 10....................................................................................... 14 15 Multiply line 13 by line 14. Enter the result here and on Form 140PTC, line 13. This is the amount of rent which constitutes property taxes................................................................................. 15 ADOR 10417 (21) 00 • 00 13 THIS PAGE INTENTIONALLY LEFT BLANK 14 Arizona Form 201 2021 Renter's Certificate of Property Taxes Paid For information or help, call one of the numbers listed: Phoenix (602) 255-3381 From area codes 520 and 928, toll-free (800) 352-4090 Tax forms, instructions, and other tax information If you need tax forms, instructions, and other tax information, go to the department’s website at www.azdor.gov. Income Tax Procedures and Rulings These instructions may refer to the department’s income tax procedures and rulings for more information. To view or print these, go to our website select Reports, Statistics and Legal Research from the main menu then click on Legal Research and select a Document Type and Category from the drop down menus. Publications To view or print the department’s publications, go to our website and click on Reports, Statistics and Legal Research from the main menu then click on Publications in the left hand column. Notice to Landlord If your tenant requests an Arizona Form 201, you must provide that tenant with Form 201 to comply with Arizona law (Arizona Revised Statutes § 43-1072). You must complete and sign Form 201 before you give the form to your tenant. Part 1 - To be Completed by the Tenant For more information, see the department’s ruling, ITR 94-6, Requirements for Housing Authorities to Furnish Tenants With a Renter's Certificate of Property Taxes Paid. Line 8 Check the box on line 8 if the property was exempt from property tax during 2021. If you check this box, tenants may not claim the property tax credit on any form or schedule. Line 9 Check the box on line 9 if you occupy any portion of the property you rent or lease to others. Line 10 The landlord must provide a property tax factor to each tenant requesting a Form 201. Use the following formula to calculate the factor. Total property tax paid on rental units = Property tax factor Total rental income Example: Landlord L owns a duplex. Landlord L had three tenants during 2021. During 2021 Landlord L received $20,000 of rental income from these tenants. During 2021, each tenant paid the following amount of rent. Tenant A rented unit one for 8 months $ 7,200 Tenant B rented unit one for 4 months $ 3,400 Tenant C rented unit two for the full year $ 9,400 Total rental income $ 20,000 Use black ink only. Enter your first name, middle initial and last name. Make sure you enter your Social Security Number (SSN) in the space provided. Landlord L paid $2,120 in property taxes for 2021. Landlord L figures the property tax factor as follows: Part 2 - To be Completed by the Landlord or the Designated Agent Landlord L divides the property taxes paid in 2021 by the total rental income received in 2021. The landlord or the landlord's agent must complete Part 2 of this form and furnish the form to the tenant. The tenant will need the information in Part 2 to claim the property tax credit. Lines 1, 2, and 3 Use black ink only. Enter your name, address, and ZIP code. Lines 4, 5, and 6 Enter the business name. Also enter the address of the rental property. Line 7 Check the box on line 7 if one or more of your tenants received a rent subsidy from federal, state, or local government during 2021. NOTE: Public housing operated by the city, county, state, or a qualified charitable institution that does not pay property taxes will report a property tax factor of zero on line 10. Add any rent (or property tax) paid by a government agency (i.e., HUD, Arizona Department of Economic Security, etc.) to the rent received from the tenant to calculate the property tax factor. $ 2,120 $20,000 = .106 Property Tax Factor Each tenant uses the same factor. Line 11 The owner, lessor, or manager of the rental property must sign and date the Form 201. Line 12 Enter the name signed on line 11. Also enter the telephone number the department can use to verify information on the form. Part 3 - To Be Completed by the Tenant (after Landlord (or agent) completes Part 2) NOTE: Only one renter in each rental unit can claim the property tax credit. If you are filing a joint Arizona return, enter your names (in the space provided above Part 1) as they appear on your return. Only enter the SSN of the person claiming the credit. 15 Arizona Form 201 Line 14 Some qualifications to claim the Property Tax Credit are as follows: • you paid rent; • you are 65 or older on December 3l, 2021, or if you are under age 65, you are on Supplemental Security Income Title 16; and • you do not live in public housing operated by the city, county, state, or qualified charitable institutions that do not pay property taxes. If property tax factor, line 10, is zero, you may not claim a property tax credit from this form. Important: Keep one copy of this form for your tax records. NOTE: If a taxpayer’s 65th birthday was January 1, 2022 (born 1/1/1957), that person is considered to be age 65 at the end of 2021 for federal income tax purposes and likewise for Arizona income tax purposes. Line 13 Enter the total rents you paid for the taxable year. Do not include any rent subsidies you received from federal, state, or local governments. 2 16 Tax Credits Available Over 100,000 eligible Arizona families failed to receive thousands of dollars in tax credits because they did not file a tax return. You may qualify for these special credits when you file your state and federal taxes. Tax Year 2021 Federal Earned Income Tax Credit Eligibility Table Number of Qualifying Children 0* 1 2 3 or more *your age 25 - 64 Earned Income (less than) $21,430 ($27,380 if MFJ) $42,158 ($48,108 if MFJ) $47,915 ($53,865 if MFJ) $51,464 ($57,414 if MFJ) Maximum Credit $1,502 $3,618 $5,980 $6,728 MFJ = Married Filed Jointly Tax Year 2021 Federal Child Tax Credit Eligibility Table Qualifications Maximum Credit Amount Per Qualifying Child Children under the age of 17 years at the end of the 2021 tax year $2,000 per child Parents and children must have Social Security Number or ITIN (Individual Taxpayer Identification Number) to claim credit. Do you qualify for the Arizona Family Tax Credit and/or Dependent Tax Credit? To determine if you qualify to claim the Arizona Family Tax Credit and/or the Dependent Tax Credit, see the instructions for Forms 140, 140A, 140EZ and 140PY. Nonresidents filing Form 140NR cannot claim the Arizona Family Tax Credit but you may still qualify to claim the Dependent Tax Credit. Arizona Increased Excise Tax Credit Eligibility Table Qualifications Eligibility depends on Arizona residency and filing status Income $25,000 or less per year To Qualify! You must file your state and federal taxes How To File! Get your taxes prepared FREE at one of the community tax assistance sites. The sites will also e-file your taxes; that means a FREE FAST REFUND. Where To File! For locations call ......................................2-1-1 within Arizona From anywhere .............................................. (877) 211-8661 TDD/TTY AZ Relay ............................. 7-1-1 or (800) 367-8939 Website: www.211arizona.org Earn it! Keep it! Save it!  Save for a House  Save for a Car  Save for a College Education 17 ARIZONA DEPARTMENT OF REVENUE 1600 W MONROE ST. PHOENIX AZ 85007-2612 PRESORTED STANDARD U.S. POSTAGE PAID ARIZONA DEPARTMENT OF REVENUE QUICK AND EASY ACCESS TO TAX HELP AND FORMS PERSONAL COMPUTER Access all the information you need online at www.azdor.gov, including: PHONE Phoenix....................................... (602) 255-3381 • Forms and Instructions Toll-free from area codes 520 and 928.............. (800) 352-4090 • Publicati
Extracted from PDF file 2021-arizona-form-140ptc.pdf, last modified October 2021

More about the Arizona Form 140PTC Individual Income Tax Tax Credit TY 2021

This is the property tax refund credit for Arizona. This easy to use package features "Fill it in...It does the math". Form 140PTC requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Property Tax Refund (Credit) Claim Package in January 2022, so this is the latest version of Form 140PTC, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 140PTC 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 A-4 Employee’s Arizona Withholding Election
Form 140A Resident Personal Income Tax (Short) Package
Form 140NR Nonresident Personal Income Tax 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 140PTC from the Department of Revenue in January 2022.

Show Sources >

Form 140PTC is an Arizona Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

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 140PTC

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


2021 Form 140PTC

Arizona Booklet 140PTC

2020 Form 140PTC

Arizona Form 140PTC

2019 Form 140PTC

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2018 Form 140PTC

Arizona Form 140PTC

2017 Form 140PTC

Arizona Form 140PTC

2016 Form 140PTC

Arizona Booklet 140PTC

Property Tax Refund (Credit) Claim Package - This easy to use package features "Fill it in...It does the math" 2015 Form 140PTC

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Property Tax Refund (Credit) Claim 2014 Form 140PTC

Arizona Form 140PTC

Property Tax Refund (Credit) Claim Package - This easy to use package features "Fill it in...It does the math" 2013 Form 140PTC

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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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