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Arizona Schedule A PYN - Itemized Deductions for Part-Year Residents
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Extracted from PDF file 2021-arizona-form-140-pyn-a.pdf, last modified July 2020Schedule A PYN - Itemized Deductions for Part-Year Residents
Arizona Schedule A(PYN) Include with your return. Itemized Deductions For Part-Year Residents Who Also Had Arizona Source Income During the Period of the Year While a Nonresident 2020 Your Name as shown on Form 140PY Your Social Security Number Spouse’s Name as shown on Form 140PY (if filing joint) Spouse’s Social Security Number Part 1 Itemized Deductions for the Period of the Year While an Arizona Resident Plus Arizona Source Itemized Deductions for the Period While a Nonresident Medical and Dental Expenses • Taxes • Interest Expense • Gifts to Charity 1 Medical and dental expenses incurred and paid while an Arizona resident plus the amount of such expenses from Arizona sources that you incurred and paid during the part of the year while an Arizona nonresident............................... 1 Taxes allowable on federal Form 1040, Schedule A, that you incurred and paid while an Arizona resident plus the 2 amount of such taxes from Arizona sources that you incurred and paid during the part of the year while an Arizona nonresident............................................................................................................................................................ 2 3 Interest expense. See instructions..................................................................................................................................... 3 00 00 00 4 If you received a federal credit for interest paid on mortgage credit certificates (from federal form 8396), enter the amount of mortgage interest you paid for 2020 that is equal to the amount of your 2020 federal credit.......................................... 4 5 Gifts to charity allowable on federal Form 1040, Schedule A, that you incurred and paid while an Arizona resident plus the amount of such gifts from Arizona sources that you incurred and paid during the part of the year while an Arizona nonresident........................................................................................................................................................ 5 Casualty and Theft Losses 6 Casualty loss(es) allowable on federal Form 4684...................................................................... 6 7 Amount of loss on line 6 incurred while you were an Arizona resident plus the amount of loss from Arizona sources on 00 00 00 00 line 6 that you incurred during the part of the year while an Arizona resident.................................................................... 7 Other Expenses 8 Other expenses allowable on federal Form 1040, Schedule A, that you incurred and paid while an Arizona resident plus the amount of such expenses from Arizona sources that you incurred and paid during the part of the year while an Arizona nonresident.......................................................................................................................................................................... 8 00 00 9 Add lines 1, 2, 3, 4, 5, 7 and 8. Enter the total.................................................................................................................... 9 Adjustments: State Income Taxes and Charitable Contributions 10 Amount of state taxes deducted on the federal Schedule A that are for contributions to a charity for which an Arizona credit was received. If your tax deduction was limited on your federal Schedule A complete the worksheet on page 3 to determine the adjustment on this line................................................................................................................................. 10 00 11 Enter the amount of charitable contributions for which you are taking a credit under Arizona law..................................... 11 12 Subtract lines 10 and 11 from line 9. Enter the difference................................................................................................. 12 00 Continued on page 2 ! IMPORTANT You must include a copy of federal Form 1040, Schedule A with your return if you itemize your deductions on your Arizona return. ADOR 10176 (20) Print Page Page 1 of 3 Your Name (as shown on page 1) Part 2 Your Social Security Number Portion of Itemized Deductions Allowable for the Part of the Year While a Nonresident Adjustment to Medical and Dental Expenses 13 14 15 16 00 Medical and dental expenses...................................................................................................... 13 00 Medical expenses allowed to be taken as a federal itemized deduction.................................. 14 If line 13 is the same as or more than line 14, subtract line 14 from line 13. Otherwise, go to line 16............................... 15 If line 14 is more than line 13, subtract line 13 from line 14 and enter the difference......................................................... 16 00 00 Adjustment to Interest Deduction 17 If you received a federal credit for interest paid on mortgage credit certificates (from federal Form 8396), enter the amount of mortgage interest you paid for 2020 that is equal to the amount of your 2020 federal credit............................ 17 00 Adjustment to Charitable Contributions 18 Amount of charitable contributions for which you are taking a credit under Arizona law..................................................... 18 00 Adjustment to State Income Taxes 19 Amount of state taxes deducted on the federal Schedule A that are for contributions to a charity for which an Arizona credit was received. If your tax deduction was limited on your federal Schedule A complete the worksheet on page 3 to determine the adjustment on this line................................................................................................................................ 19 00 Adjusted Itemized Deductions 20 21 22 23 24 25 26 27 28 29 30 00 Add the amounts on lines 15 and 17............................................................................................ 20 00 Add lines 16, 18 and 19................................................................................................................ 21 00 Total itemized deductions allowed to be taken on federal return.................................................. 22 00 Enter the amount from line 20 above........................................................................................... 23 00 Add the amount on lines 22 and 23.............................................................................................. 24 00 Enter the amount from line 21 above........................................................................................... 25 00 Subtract line 25 from line 24......................................................................................................... 26 00 Subtract line 12 from line 26 and enter the difference.................................................................. 27 • Apportionment line. See instructions........................................................................................... 28 00 Multiply the ratio on line 28 by the amount on line 27. Enter the result........................................ 29 Add line 12 and line 29. Enter the total. Also, enter the total on Form 140PY, line 53........................................................ 30 00 Print Page ADOR 10176 (20) AZ Schedule A(PYN) (2020) Page 3 of 3 Your Name (as shown on page 1) Your Social Security Number 2020 Form 140PY Schedule A(PYN) Adjustment to State Income Taxes Arizona Revised Statute § 43-1042 was amended to require taxpayers to reduce the amount of itemized deductions for amounts used to claim an Arizona credit even if the amount was deducted on the federal return as taxes paid rather than charitable contributions. • Complete Table A to determine the amount to enter on page 1, line 10. • Complete Table B to determine the amount to enter on page 2, line 19. Table A 1A Total Taxes on the federal Schedule A before applying the federal limitations............. 1A 00 2A Amount included in the line 1A for which you claimed an Arizona credit................ 2A 00 3A Subtract line 2A from line 1A. Enter the difference................................................ 3A 00 4A Limit from federal Schedule A. Enter $10,000 ($5,000 if married filing separate).. 4A 00 5A Enter the smaller of line 3A or 4A............................................................................ 5A 00 6A Enter total taxes claimed on federal Schedule A (after limitation)........................... 6A 00 7A 00 1B Total Taxes on the federal Schedule A before applying the federal limitations............. 1B 00 2B Amount included in the line 1B for which you claimed an Arizona credit................ 2B 00 3B Subtract line 2B from line 1B. Enter the difference................................................ 3B 00 4B Limit from federal Schedule A. Enter $10,000 ($5,000 if married filing separate).. 4B 00 5B Enter the smaller of line 3B or 4B............................................................................ 5B 00 6B Enter total taxes claimed on federal Schedule A (after limitation)........................... 6B 00 7B 00 7A Subtract line 5A from line 6A. This is the amount of your Arizona adjustment. Enter the amount on page 1, line 10....................................................................... Table B 7B Subtract line 5B from line 6B. This the amount of your Arizona adjustment. Enter the amount on page 2, line 19....................................................................... Print Page ADOR 10176 (20) AZ Schedule A(PYN) (2020) Page 3 of 3
Arizona Schedule A(PYN) for Part-Year Residents
More about the Arizona Form 140 PYN-A Individual Income Tax Nonresident
We last updated the Schedule A PYN - Itemized Deductions for Part-Year Residents in March 2022, and the latest form we have available is for tax year 2021. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Arizona Department of Revenue. You can print other Arizona tax forms here.
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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 140A | Resident Personal Income Tax (Short) Package |
| Form 204 | Application for Filing Extension |
| Form 321 | Credit for Contributions to Qualifying Charitable Organizations |
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 PYN-A from the Department of Revenue in March 2022.
Form 140 PYN-A 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 140 PYN-A
We have a total of six past-year versions of Form 140 PYN-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2021 Form 140 PYN-A
Arizona Schedule A(PYN) for Part-Year Residents
2020 Form 140 PYN-A
Arizona Schedule A(PYN) for Part-Year Residents
2019 Form 140 PYN-A
Arizona Schedule A(PYN) for Part-Year Residents
2017 Form 140 PYN-A
Arizona Schedule A(PYN)
2016 Form 140 PYN-A
Arizona Schedule A(PYN)
2015 Form 140 PYN-A
Arizona Schedule A(PYN)
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