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Arizona Free Printable Arizona Form 140PY for 2020 Arizona Part-Year Resident Personal Income Tax Package

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Part-Year Resident Personal Income Tax Package
Arizona Form 140PY

2 19 Arizona Form 140PY Part-Year Resident Personal Income Tax This Booklet Contains: • Form 140PY – Part-Year Resident Personal Income Tax Return Who must use Arizona Form 140PY? • Schedule A(PY) – Itemized Deductions File a Form 140PY if you were an Arizona resident for less than 12 months during 2019. • Form 204 – Extension Request Where’s my Refund? Check your refund status at www.AZTaxes.gov 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. THIS PAGE INTENTIONALLY LEFT BLANK 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. THIS PAGE INTENTIONALLY LEFT BLANK 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. 1 THIS PAGE INTENTIONALLY LEFT BLANK      3DUW<HDU5HVLGHQW3HUVRQDO,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[ SURFHGXUHV DQG UXOLQJV IRU PRUH LQIRUPDWLRQ  7R YLHZ RU SULQWWKHVHJRWRRXUZHEVLWHDQGFOLFNRQReports and Legal ResearchWKHQFOLFNRQLegal Research DQGVHOHFWDDocument TypeDQGCategoryIURPWKHGURSGRZQPHQXV 3XEOLFDWLRQV 7R YLHZ RU SULQW WKH GHSDUWPHQW¶V SXEOLFDWLRQV JR WR RXU ZHEVLWH DQG FOLFN RQ Reports and Legal Research WKHQ FOLFN RQPublications /HDYHWKH3DSHU%HKLQGe-file! x x x x 4XLFNHU5HIXQGV $FFXUDWH 3URRIRI$FFHSWDQFH )UHH  1RPRUHSDSHUPDWKHUURUVRUPDLOLQJGHOD\VZKHQ\RXe-file *HW\RXUUHIXQGTXLFNHUZLWKGLUHFWGHSRVLWRSWLRQ E-file WRGD\ SD\ E\ $SULO   WR DYRLG SHQDOWLHV DQG LQWHUHVW   $UL]RQD)RUP 3<  127(If you also have Arizona source income and deductions for the portion of the year you were an Arizona nonresident, file Arizona Form 140PY for the entire taxable year.  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If you are mailing your return to the department, see page 29 for assembly order (form sequence) information. $UH<RX6XEMHFWWR7D[LQ$UL]RQD" $V D SDUW\HDU UHVLGHQW \RX DUH VXEMHFW WR WD[ RQ DOO RI WKH IROORZLQJ  $Q\ LQFRPH \RX HDUQHG LQ  ZKLOH DQ $UL]RQD UHVLGHQW7KLVLQFOXGHVDQ\LQWHUHVWRUGLYLGHQGVUHFHLYHG IURPVRXUFHVRXWVLGH$UL]RQD  $Q\LQFRPH\RXHDUQHGIURPDQ$UL]RQDVRXUFHLQ EHIRUHPRYLQJWR RUDIWHUOHDYLQJ WKHVWDWH 127( Even if you do not have to file, you must still file a return to get a refund of any Arizona income tax withheld. 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You must contact the IRS /DVW1DPH V 8VHGLQ/DVW3ULRU<HDUV ,I WKH ODVW QDPH WKDW \RX RU \RXU VSRXVH DUH XVLQJ RQ WKLV UHWXUQ LV QRW WKH VDPH DV WKH ODVW QDPH \RX RU \RXU VSRXVH XVHGRQUHWXUQVILOHGIRUWKHODVW\HDUVHQWHUDQ\RWKHUODVW QDPH V WKDW\RXRU\RXUVSRXVHXVHGZKHQILOLQJ\RXUUHWXUQ GXULQJWKHODVW\HDUV <RX PXVW FRPSOHWH $UL]RQD )RUP  Request for Injured Spouse Protection from Application of Joint Overpayment Against Spouse’s Delinquencies and Debts, DQG LQFOXGH WKDW IRUP ZLWK \RXU WD[ UHWXUQ ZKHQ ILOHG  3ODFH WKH FRPSOHWHG IRUPRQWRSRI\RXULQFRPHWD[UHWXUQ)RUPRUHLQIRUPDWLRQ VHHWKHLQVWUXFWLRQVIRU)RUP ,GHQWLILFDWLRQ1XPEHUVIRU3DLG3UHSDUHUV ,I \RX SD\ VRPHRQH HOVH WR SUHSDUH \RXU UHWXUQ WKDW SHUVRQ PXVW DOVR LQFOXGH DQ LGHQWLILFDWLRQ QXPEHU ZKHUH UHTXHVWHG $SDLGSUHSDUHUPD\XVHDQ\RIWKHIROORZLQJ x KLVRUKHU37,1 x KLVRUKHU661RU x WKH(,1IRUWKHEXVLQHVV $SDLGSUHSDUHUZKRIDLOVWRLQFOXGHWKHSURSHULGHQWLILFDWLRQ QXPEHUPD\DOVREHVXEMHFWWRDSHQDOW\ %R[+HDGRI+RXVHKROG5HWXUQ ,I\RXDUHILOLQJDVDKHDGRIKRXVHKROGFKHFNER[(QWHU WKH QDPH RI WKH TXDOLI\LQJ FKLOG RU GHSHQGHQW LQ WKH VSDFH SURYLGHG  <RX PD\ ILOH DV KHDG RI KRXVHKROG RQ \RXU $UL]RQDUHWXUQRQO\LIRQHRIWKHIROORZLQJDSSOLHV x <RXTXDOLI\WRILOHDVKHDGRIKRXVHKROGRQ\RXUIHGHUDO UHWXUQRU x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¶V UXOLQJ ,75  Income Reporting Requirements of Resident and Nonresident Spouses Who File Separate Arizona Individual Income Tax Returns DQG WKH GHSDUWPHQW¶V SXEOLFDWLRQ 3XE  Income Tax Issues Affecting Married and Divorced Taxpayers. %R[0DUULHG)LOLQJ-RLQW5HWXUQ ,I\RXDUHPDUULHGDQGILOLQJDMRLQWUHWXUQFKHFNER[ <RX PD\ ILOH D MRLQW UHWXUQ LI \RX ZHUH PDUULHG DV RI 'HFHPEHU   ,W GRHV QRW PDWWHU ZKHWKHU RU QRW \RX ZHUH OLYLQJ ZLWK \RXU VSRXVH <RX PD\ ILOH D MRLQW UHWXUQ HYHQLI\RXDQG\RXUVSRXVHILOHGVHSDUDWHIHGHUDOUHWXUQV <RX PD\ ILOH D MRLQW UHWXUQ LI \RXU VSRXVH GLHG GXULQJ  DQG \RX GLG QRW UHPDUU\ LQ  6HH SDJH  RI WKHVH LQVWUXFWLRQVIRUGHWDLOV  $UL]RQD)RUP3< x <RXFDQQRWVHHEHWWHUWKDQLQ\RXUEHWWHUH\HZLWK JODVVHVRUFRQWDFWOHQVHV x <RXUILHOGRIYLVLRQLVGHJUHHVRUOHVV ,I \RXU H\H FRQGLWLRQ LV QRW OLNHO\ WR LPSURYH EH\RQG WKH FRQGLWLRQV OLVWHG DERYH \RX FDQ JHW D VWDWHPHQW FHUWLILHG E\ \RXU H\H GRFWRU RU UHJLVWHUHG RSWRPHWULVW WR WKDW HIIHFW LQVWHDG<RXPXVWNHHSWKHVWDWHPHQWIRU\RXUUHFRUGV x ,I\RXDUHVLQJOHRUILOLQJDVKHDGRIKRXVHKROGHQWHU LQER[LI\RXDUHWRWDOO\RUSDUWLDOO\EOLQG x ,I\RXDUHPDUULHGILOLQJDMRLQWUHWXUQHQWHULQER[ LI\RXRU\RXUVSRXVHLVWRWDOO\RUSDUWLDOO\EOLQG (QWHULQER[LIERWK\RXDQG\RXUVSRXVHDUHWRWDOO\ RUSDUWLDOO\EOLQG x ,I\RXDUHPDUULHGDQGILOLQJDVHSDUDWHUHWXUQ\RXPD\ WDNH DQ H[HPSWLRQ IRU \RXUVHOI LI \RX DUH WRWDOO\ RU SDUWLDOO\ EOLQG  <RX PD\ RQO\ FODLP DQ H[HPSWLRQ IRU \RXUVSRXVHLI  \RXUVSRXVHLVWRWDOO\RUSDUWLDOO\EOLQG   KDV QR $UL]RQD DGMXVWHG JURVV LQFRPH IRU FDOHQGDU \HDUDQG  LVQRWDGHSHQGHQWRIDQRWKHUWD[SD\HU (QWHULQER[LI\RXDUHWRWDOO\RUSDUWLDOO\EOLQGRU \RXU VSRXVH LV WRWDOO\ RU SDUWLDOO\ EOLQG DQG \RXU VSRXVH PHHWVWKHDERYHFULWHULD (QWHU³´LQER[LI\RXDUHWRWDOO\RUSDUWLDOO\EOLQGDQG \RXU VSRXVH LV WRWDOO\ RU SDUWLDOO\ EOLQG DQG \RXU VSRXVH PHHWVWKHDERYHFULWHULD 127(  In some cases you may treat community income as separate income. For more information on when you may treat community income as separate income, see the department’s ruling, ITR 93-22, When Community Income May Be Treated as Separate Income. %R[6LQJOH5HWXUQ ,I\RXDUHILOLQJDVVLQJOHFKHFNER[ 8VH WKLV ILOLQJ VWDWXV LI \RX ZHUH VLQJOH RQ 'HFHPEHU  <RXDUHVLQJOHLIDQ\RIWKHIROORZLQJDSSO\WR\RX x <RXKDYHQHYHUEHHQPDUULHG x <RXDUHOHJDOO\VHSDUDWHGXQGHUDGHFUHHRIGLYRUFHRURI VHSDUDWHPDLQWHQDQFH x <RXZHUHZLGRZHGEHIRUH-DQXDU\DQG\RXGLG QRW UHPDUU\ LQ  DQG \RX GR QRW TXDOLI\ WR ILOH DV D TXDOLI\LQJZLGRZRUZLGRZHUZLWKGHSHQGHQWFKLOGUHQRQ \RXUIHGHUDOUHWXUQ 127( If you got divorced during the year, see the department’s ruling, ITR 14-2, 5HSRUWLQJ ,QFRPH 'HGXFWLRQV ([HPSWLRQV DQG :LWKKROGLQJ IRU 'LYRUFHG ,QGLYLGXDOV IRU WKH <HDU RI 'LYRUFH and publication, Pub. 200, ,QFRPH 7D[ ,VVXHV $IIHFWLQJ 0DUULHG DQG 'LYRUFHG 7D[SD\HUV ([HPSWLRQV%R[HVDQGD (QWHUWKHQXPEHURIH[HPSWLRQV\RXDUHFODLPLQJLQER[HV DQG'RQRWSXWDFKHFNPDUN<RXPD\ORVHWKH H[HPSWLRQLI\RXSXWDFKHFNPDUNLQWKHVHER[HV %R[D4XDOLI\LQJ3DUHQWVDQG*UDQGSDUHQWV 127(If a person who is a qualifying parent or grandparent also qualifies as your dependent, you may include that person as a dependent in box 10b, or you may claim that person as a qualifying parent or grandparent in box 11a. You may not include the same person in both box 10b and box 11a. %R[$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 x x <RX PXVW FRPSOHWH WKH TXDOLI\LQJ SDUHQW DQG JUDQGSDUHQW VHFWLRQ OLQHVEDQGF RQSDJH DQG3DUWRQSDJHLI PRUH VSDFH LV QHHGHG  EHIRUH \RX FDQ WRWDO \RXU H[HPSWLRQV IRU TXDOLI\LQJ SDUHQWV DQG JUDQGSDUHQWV  %H VXUH WR FKHFN WKHER[RQSDJHLQGLFDWLQJ\RXDUHFRPSOHWLQJSDJH $ 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 \RXU SDUHQW RU JUDQGSDUHQW GLHG GXULQJ WKH WD[DEOH \HDUWKLVUHTXLUHPHQWZLOOVWLOOEHPHWLIKHRUVKHOLYHG ZLWK\RXIRUWKHHQWLUHSDUWRIWKH\HDULQZKLFKKHRUVKH ZDV DOLYH  7HPSRUDU\ DEVHQFHV E\ WKH SDUHQW RU JUDQGSDUHQWIRUVSHFLDOFLUFXPVWDQFHVVXFKDVDKRVSLWDO VWD\ RU FDUH LQ D KRVSLFH IDFLOLW\ FRXQW DV WLPH OLYHG LQ WKHWD[SD\HU¶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¶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 7KH WHUP ³DFWLYLWLHV RIGDLO\ OLYLQJ´ PHDQVWZRRU PRUH RIWKHOLVWHGFDWHJRULHV$FWLYLWLHVRIGDLO\OLYLQJLQFOXGH 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 PDQDJLQJSHUVRQDOILQDQFHVEDVLFFRPPXQLFDWLRQIRRG 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¶V SURFHGXUH ,73  Procedure 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)DQGFRPSOHWH WKHFKHFNOLVW.HHSWKHFKHFNOLVWIRU\RXUUHFRUGV '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 †HVWDEOLVKLQJDDependent Tax Credit IRUWD[SD\HUV FODLPLQJWKHIROORZLQJLQGLYLGXDOV x GHSHQGHQWVXQGHUWKHDJHRIDQG x GHSHQGHQWVDJHDQGROGHU The Dependent Tax Credit is claimed on page 2, line 59. %R[HVDDQGE %R[HV D DQG E LGHQWLI\ WKH number RI \RXU TXDOLI\LQJ GHSHQGHQWV WKDW DUH HLWKHU XQGHU WKH DJH RI  ER[ D  RU DJH  DQG RYHU ER[ E   7KLV LQIRUPDWLRQ LV XVHG WR FRPSXWHWKHDOORZDEOH'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. 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Extracted from PDF file 2019-arizona-form-140py.pdf, last modified October 2019

More about the Arizona Form 140PY Individual Income Tax Nonresident TY 2019

This is the part year resident income tax return for Arizona. This easy to use package features "Fill it in...It does the math".

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

Related Arizona Individual Income Tax Forms:

TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Arizona Form 140PY.

Form Code Form Name
Form 140PY-A Schedule A (PY) - Itemized Deductions Part-Year Residents

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 140PY from the Department of Revenue in February 2020.

Show Sources >

Form 140PY is an Arizona Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

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 140PY

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


2019 Form 140PY

Arizona Form 140PY

2017 Form 140PY

Arizona Form 140PY

2016 Form 140PY

Arizona Form 140PY

Part-Year Resident Personal Income Tax Return 2014 Form 140PY

Arizona Form 140PY

Part-Year Resident Personal Income Tax Return 2012 Form 140PY

Arizona Form 140PY

Part-Year Resident Personal Income Tax Return 2011 Form 140PY

Arizona Form 140PY


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-140py