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Arizona Nonresident Personal Income Tax Package
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with TurboTaxExtracted from PDF file 2023-arizona-form-140nr.pdf, last modified September 2021Nonresident Personal Income Tax Package
DO NOT STAPLE ANY ITEMS TO THE RETURN. Check box 82F if filing under extension 82F 1 1 OR FISCAL YEAR BEGINNING MM D D 2 0 2 3 Your First Name and Middle Initial Last Name Spouse’s First Name and Middle Initial (if box 4 or 6 checked) Last Name Current Home Address - number and street, rural route 2 City, Town or Post Office 3 FOR CALENDAR YEAR Nonresident Personal Income Tax Return 140NR AND ENDING MM D D 2 0 Y Y Enter your SSN(s). Apt. No. State 2023 4 5 66F Spouse’s Social Security No. Daytime Phone (with area code) 94 ZIP Code Last Names Used in Last Four Prior Year(s) (if different) 6 7 8 9 10a REVENUE USE ONLY. DO NOT MARK IN THIS AREA. Married filing joint return 4a Injured Spouse Protection of Joint Overpayment Head of household: Enter name of qualifying child or dependent on next line: 88R Married filing separate return: Enter spouse’s name and Social Security Number above. Single Enter the number claimed. Do not put a check mark. Age 65 or over (you and/or spouse) If completing lines 8 and 9, also complete lines 47 and 48. For lines 10a and 10b, complete line 59. Blind (you and/or spouse) Dependents: Under age of 17. 10b Dependents: Age 17 and over. 11-13 Residency Status (check one): 11 Nonresident Nonresident Active Military 12 81P 13 PM 80R RCVD Composite Return (see instructions - page 29) Dependents (Box 10a and 10b): Dependent Information. See instructions. For more space, check the box and complete page 4. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) (c) (d) SOCIAL SECURITY NUMBER RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2023 (e) this person on your 1 2 federal return due to (Box 10a) (Box 10b) educational credits 10c 10d 10e 10f Additions Arizona Income (f) Age Dependent if you did not claim included in: 2023 FEDERAL 14 Check box 14 if married and you are the spouse of an active duty military member Amount from Federal Return who qualifies for relief under the Military Spouses Residency Relief Act................... 14 15 Wages, salaries, tips, etc..................................................................................................... 15 00 16 Interest................................................................................................................................. 16 00 17 Dividends............................................................................................................................. 17 00 18 Arizona income tax refunds................................................................................................. 18 00 19 Business income or (loss) from federal Schedule C............................................................ 19 00 20 Gains or (losses) from federal Schedule D. See instructions for ARIZONA column .................. 20 00 21 Rents, royalties, partnerships, estates, trusts, small business corporations from federal Schedule E.... 21 00 22 Other income reported on your federal return. Include your own schedule........................ 22 00 23 Total income: Add lines 15 through 22..................................................................................... 23 00 24 Other federal adjustments: Include your own schedule........................................................... 24 00 25 Federal adjusted gross income: Subtract line 24 from line 23 in the FEDERAL column............... 25 00 26 Arizona gross income: Subtract line 24 from line 23 in the ARIZONA column....................................................................... 26 27 Arizona income ratio: Divide line 26 by line 25, and enter the result (not over 1.000).......................................................... 27 28 Small Business Income: 28S check the box if you are filing Form 140NR-SBI and enter the amount from Form 140NR-SBI, line 10................ 28 29 Modified Arizona gross income. Subtract line 28 from 26........................................................................................... 29 30 Total depreciation included in Arizona gross income.................................................................................................... 30 31 Partnership Income adjustment. See instructions........................................................................................................... 31 32 Other Additions to Income. Complete Other Additions to Arizona Gross Income schedule on page 5........................ 32 33 Subtotal: Add lines 29, 30, 31 and 32. Enter the total................................................................................................ 33 34 Total Arizona sourced net capital gain or (loss). See instructions........................................... 34 00 35 Total net short-term capital gain or (loss) included on line 20, ARIZONA column............... 35 00 36 Total net long-term capital gain or (loss) included on line 20, ARIZONA column.................. 36 00 37 Net long-term capital gain from assets acquired after December 31, 2011. See instructions. 37 00 38 Multiply line 37 by 25% (.25) and enter the result......................................................................................................... 38 39 Net capital gain derived from investment in qualified small business........................................................................... 39 40 Recalculated Arizona depreciation................................................................................................................................ 40 41 Partnership Income adjustment. See instructions........................................................................................................... 41 42 Subtract lines 38 through 41 from line 33. Enter the difference................................................................................... 42 ADOR 10177 (23) AZ Form 140NR (2023) Subtractions – cont. on page 2 Place any required federal and AZ schedules or other documents after Form 140NR. . Your Social Security Number 97 EXEMPTIONS FILING STATUS Arizona Form 2023 ARIZONA Source Amount Only 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Page 1 of 6 43 44 45 46 47 48 49 50 51 52 53 Exemptions Subtractions cont. from page 1 Your Name (as shown on page 1) Your Social Security Number Interest on U.S. obligations such as U.S. savings bonds and treasury bills................................................................... Agricultural crops contributed to Arizona charitable organizations................................................................................. Other Subtractions from Income: Complete Other Subtractions from Arizona Gross Income schedule on page 6..... Subtract lines 43, 44 and 45 from line 42. Enter the difference................................................................................... Age 65 or over: Multiply the number in box 8 by $2,100...................................................................... 47 Blind: Multiply the number in box 9 by $1,500..................................................................................... 48 Other Exemptions: See instructions......49E Multiply the number in box 49E by $2,300.......... 49 Add lines 47, 48, and 49. Enter the total...................................................................................... 50 Multiply line 50 by the Arizona ratio on line 27............................................................................................................... Arizona adjusted gross income: Subtract line 51 from line 46. If less than zero, enter “0”.................................................. Deductions: Check box and enter amount. See instructions........................ 53I ITEMIZED 53S STANDARD 00 00 00 00 51 52 53 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 54 55 56 57 58 59 60 61 62 63c 64 65 66 67 68 69 70 83 Estimated payment penalty............................................................................................................................................ 83 84 841Annualized/Other 842 Farmer or Fisherman 843 Form 221 included 85 Add lines 71 through 81 and 83. Enter the total............................................................................................................ 85 86 REFUND: Subtract line 85 from line 70. If less than zero, enter amount owed on line 87.......................................................... 86 Direct Deposit of Refund: Check box 86A if your deposit will be ultimately placed in a foreign account; see instructions. 86A 00 87 00 Refund or Amount Owed Penalty Voluntary Gifts Tax Due or Overpayment Total Payments and Refundable Credits Balance of Tax 54 If you checked box 53S and claim charitable contributions, check 54C Complete page 3. See instructions................. 55 Arizona taxable income: Subtract lines 53 and 54 from line 52. If less than zero, enter “0”..................................................... 56 Tax: Multiply line 55 by 2.5% (.025). Enter the result................................................................................................... 57 Tax from recapture of credits from Arizona Form 301, Part 2, line 31............................................................................ 58 Subtotal of tax: Add lines 56 and 57. Enter the total........................................................................................................... 59 Dependent Tax Credit. See instructions........................................................................................................................... 60 Nonrefundable credits from Arizona Form 301, Part 2, line 62...................................................................................... 61 Balance of tax: Subtract lines 59 and 60 from line 58. If the sum of lines 59 and 60 is more than line 58, enter “0”.................... 62 2023 AZ income tax withheld......................................................................................................................................... 63 2023 AZ estimated tax payments... 63a 00 Claim of Right.63b 00 Add 63a and 63b. 64 2023 AZ extension payment (Form 204)........................................................................................................................ 65 Other refundable credits: Check the box(es) and enter the total amount............................651 308-I 652 334 653 349 66 Total payments and refundable credits: Add lines 62 through 65. Enter the total........................................................... 67 TAX DUE: If line 61 is larger than line 66, subtract line 66 from line 61. Enter amount of tax due. Skip lines 68, 69 and 70............ 68 OVERPAYMENT: If line 66 is larger than line 61, subtract line 61 from line 66. Enter amount of overpayment............................ 69 Amount of line 68 to be applied to 2024 estimated tax.................................................................................................. 70 Balance of overpayment: Subtract line 69 from line 68. Enter the difference........................................................................ Solutions Teams 71 - 81 Voluntary Gifts to: 00 Arizona Wildlife................ 72 00 Assigned to Schools............ 71 Child Abuse Prevention............ 73 00 Domestic Violence Services.74 00 Political Gift..................... 75 00 Neighbors Helping Neighbors.. 76 00 Special Olympics................. 77 00 Veterans’ Donations Fund.78 00 State Parks I Didn’t Pay Enough Fund........ 79 00 Sustainable 00 Spay/Neuter of Animals... 81 00 and Road Fund.................... 80 82 Political Party (if amount is entered on line 75 - check only one): 821Democratic 822Libertarian 823Republican 43 44 45 46 ROUTING NUMBER 00 00 ACCOUNT NUMBER C Checking or 98 S Savings 87 AMOUNT OWED: Add lines 67 and 85. Make check payable to Arizona Department of Revenue; write your SSN, 140NR on payment................................................................................................................................................................................................... PLEASE SIGN HERE 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. YOUR SIGNATURE SPOUSE’S SIGNATURE PAID PREPARER’S SIGNATURE DATE DATE OCCUPATION DATE SPOUSE’S OCCUPATION FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED) PAID PREPARER’S STREET ADDRESS PAID PREPARER’S CITY PAID PREPARER’S TIN STATE ZIP CODE PAID PREPARER’S PHONE NUMBER If you are sending a payment with this return, mail to Arizona Department of Revenue, PO Box 52016, Phoenix, AZ 85072-2016. Include the payment with Form 140NR. If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ 85072-2138. ADOR 10177 (23) AZ Form 140NR (2023) Print Form Page 2 of 6 Your Name (as shown on page 1) Your Social Security Number 2023 Form 140NR - Standard Deduction Increase for Charitable Contributions You must complete this worksheet if you are taking an increased standard deduction for charitable contributions. Include the completed worksheet with your tax return, when filed. If you do not include the completed worksheet, your standard deduction will not be increased. Taxpayers electing to take the Standard Deduction may increase the standard deduction amount by 31% (.31) of the total amount of the taxpayer’s charitable deductions that would have been allowed if the taxpayer elected to claim itemized deductions on the Arizona tax return. Charitable contributions (lines 1C, 2C, and 3C) are those gifts allowed on federal Form 1040 Schedule A (Gifts to Charity) that you would have claimed had you elected to take itemized deductions on your federal return. NOTE 1: As a nonresident filing Form 140NR, you are required to apportion your allowable increased standard deduction based on your Arizona income ratio computed on page 1, line 27. NOTE 2: You must reduce your contribution amount by the total charitable contributions you made during January 1, 2023 through December 31, 2023 for which you are claiming an Arizona tax credit under Arizona law for the current tax year return or claimed on the prior tax year return. Enter this amount on line 5C. NOTE 3: If you itemized deductions on your federal return (1040 Schedule A) and were required to adjust the amount of your allowable contributions on your federal 1040 Schedule A for the amount claimed as a tax credit on your Arizona income tax return, include the amount of the federal contribution adjustment to line 1C and enter the amount of the Arizona tax credit on line 5C. Complete the worksheet to determine your allowable increased standard deduction for charitable contributions. 1C 2023 Gifts by cash or check..................................................................................... 1C 00 2C 2023 Other than by cash or check......................................................................... 2C 00 3C Carryover from prior year....................................................................................... 3C 00 4C Add lines 1C through 3C and enter the total.......................................................... 4C 00 5C 00 “0”........................................................................................................................... 6C 00 7C Multiply line 6C by 31% (.31) and enter the result.................................................. 7C 00 8C Enter your Arizona income ratio from page 1, line 27............................................. 8C 9C Multiply line 7C by the ratio on line 8C and enter the result.................................... 9C 5C Total charitable contributions made in 2023 for which you are claiming a credit under Arizona law for the current (2023) or prior (2022) tax year........................... 6C Subtract line 5C from line 4C and enter the difference. If less than zero, enter • • • 00 Enter the amount shown on line 9C on page 2, line 54 Be sure to check box 53S for Standard Deduction on line 53. Check box 54C for charitable contributions on line 54. If you do not check this box, you may be denied the increased standard deduction. ADOR 10177 (23) Page 3 of 6 AZ Form 140NR (2023) Your Name (as shown on page 1) Your Social Security Number 2023 Form 140NR Dependent and Other Exemption Information • Include page 4 with your return if: You are listing additional dependents (for box 10a and 10b) from page 1. • You are claiming Other Exemptions on page 2, line 49. Part 1: Dependents (Box 10a and 10b) continued from page 1 Information used to compute your allowable Dependent Tax Credit on page 2, line 59. NOTE: If you have more than three qualifying dependents, you must complete Part 1 and the worksheet in the instructions to compute your Dependent Tax Credit on line 59. (a) FIRST AND LAST NAME (Do not list yourself or spouse.) (b) (c) (d) SOCIAL SECURITY NUMBER RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2023 (e) Dependent Age included in: 1 (Box 10a) 2 (Box 10b) 10g 10h 10i 10j 10k 10l 10m 10n 10o 10p 10q (f) IF YOU DID NOT CLAIM THIS PERSON ON YOUR FEDERAL RETURN DUE TO EDUCATIONAL CREDITS Part 2: Other Exemptions Information used to compute your allowable Other Exemptions on page 2, line 49. (a) (b) FIRST AND LAST NAME SOCIAL SECURITY NUMBER (Do not list yourself or spouse.) (c) AGE 65 OR OVER (see instructions) C1 1 2 3 4 5 6 7 8 9 10 C2 (d) STILLBORN CHILD IN 2023 Enter the total number of individuals listed in Part 2 in box 49E on page 2, line 49. ADOR 10177 (23) Page 4 of 6 AZ Form 140NR (2023) Your Name (as shown on page 1) Your Social Security Number 2023 Form 140NR - Other Additions to Arizona Gross Income Complete and include this schedule with your tax return only if you are making any adjustments increasing your Arizona Gross Income. Note: If you are making any adjustments reducing your Arizona Gross Income complete page 6. Other Additions to Arizona Gross Income - Line 32 (see instructions for more information) A Fiduciary Adjustment from Arizona Form 141AZ Schedule K-1(NR)……………………………………......... A 00 B Items Previously Deducted for Arizona Purposes………………………………………….............................. B 00 C Claim of Right Adjustment for Amounts Repaid in 2023………………………………………………………... C 00 D Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years……………………………................ D 00 E Adjustment for Net Operating loss due to Claim of Right............................................................................. E 00 F(a) Amount of Agricultural Water Conservation Expenses deducted under IRC for which a credit is claimed on Form 312................................................................................................................................................. F(a) 00 F(b) Addition to S Corporation income due to claiming Pas-Through Credit for Agricultural Water Conservation System (Credit 312). See instructions.......................................................................................................... F(b) 00 G(a) Adjusted Basis in Property for Which You Have Claimed a Credit for Invesment in Qualified Small Businesses (Form 338) that was sold or otherwise disposed of during the tax year. See instructions....... G(a) 00 Adjusted Basis in Property for Which You Have Claimed a Credit for Pollution Control Equiment (Form 315) before taxable year 2023 that was sold or otherwise disposed of during the tax year. See instructions............................................................................................................................................ G(b) 00 G(c) Adjusted basis computed under IRC for Agricultural Pollution Control Equipment for which a credit was taken (Form 325) before taxable year 2023 that was sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions..................................................................... G(c) 00 H 00 G(b) H I Sole Proprietorship Loss of an Arizona Nonprofit Medical Marijuana Dispensary Included in Federal Adjusted Gross Income. Sole Proprietorship loss of an Arizona dual licensee that has not elected to operate on a for-profit basis must also add back the portion of their loss that is from the medical marijuana portion of the business that is included in their federal adjusted gross income.................................................. Americans with Disabilities Act - Access Expenditures………………………………………………................ I 00 J Amortization or Depreciation for Childcare Facility Before 1990…………………………………................... J 00 K K 00 Net capital (loss) derived from the exchange of legal tender: See instructions.................................................... L Entity-Level Income Tax Payment. See instructions................................................................................... L 00 M Motion Picture Production Costs. See instructions..................................................................................... M 00 N Other Adjustments Related to Tax Credits. See instructions....................................................................... N 00 O Other Adjustments. See instructions........................................................................................................... O 00 P Total Other Additions: Add all amounts and enter the total here and on page 1, line 32.......................... P 00 ADOR 10177 (23) Page 5 of 6 AZ Form 140NR (2023) Your Name (as shown on page 1) Your Social Security Number 2023 Form 140NR - Other Subtractions from Arizona Gross Income Complete and include this schedule with your tax return only if you are making any adjustments decreasing your Arizona Gross Income. Note: If you are making any adjustments increasing your Arizona Gross Income complete page 5. Other Subtractions From Arizona Gross Income - Line 45 (see instructions for more information) A Certain Wages of American Indians.............................................................……………............................................. A 00 B Qualified Wood Stove, Wood Fireplace, or Gas-Fired Fireplace........................................................................ B 00 C Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years……....................................................... C 00 D Certain Expenses Not Allowed for Federal Purposes (due to claiming federal tax credits)…………………....... D 00 E Basis Adjustment for Property Sold or Otherwise Disposed of During the Taxable Year……………………....... E 00 F Fiduciary Adjustment from Arizona Form 141AZ Schedule K-1(NR)................................................................... F 00 G Net Operating Loss Adjustment.......................................................................................................................... G 00 H Sole Proprietorship Income of an Arizona Nonprofit Medical Marijuana Dispensary Included in Federal Adjusted Gross Income. In addition, Sole Proprietorship income of an Arizona dual licensee that has not elected to operate on a for-profit basis may subtract the portion of their federal taxable income that is from the medical marijuana portion of the business.......................................................................................................... H 00 Americans with Disabilities Act – Access Expenditures…………………………………………………….............. I 00 J Exploration Expenses Deferred Before January 1, 1990............................................................................................ J 00 K Sole Proprietorship of an Arizona Marijuana Establishment, Marijuana Testing Facilities and dual licensees that operate on a for-profit basis: enter the total amount of ordinary and necessary expenses related to the sales of recreational use products reported on Schedule DFE (line 16). An LLC that has elected to be treated as a disregarded entity for federal purposes, and also elected to operate on a for-profit basis may subtract the total amount of ordinary and necessary expenses related to the sales of recreational use products reported on Schedule DFE (line 16)................................................................................................................................. K 00 L S corporation Shareholders of an Arizona Marijuana Establishment, Marijuana Testing Facilities and dual licensees that operate on a for-profit basis: enter the amount of your pro-rata share of ordinary and necessary expenses related to the sales of recreational use products as shown on your 120S Schedule K-1(NR), line 20................................................................................................................................................... L 00 M Net capital gain derived from the exchange of legal tender: See instructions......................................................................... M 00 N Value of Virtual Currency and Non-Fungible Tokens Received at the Time of the Airdrop. See instructions.... N 00 O Gas Fees Not Included in Virtual Currency or Non-Fungible Token Basis. See instructions............................ O 00 P Other Adjustments - see instructions................................................................................................................... P 00 Q Total Other Subtractions: Add all amounts and enter the total here and on page 2, line 45........................... Q 00 I ADOR 10177 (23) Page 6 of 6 AZ Form 140NR (2023)
Arizona Form 140NR
More about the Arizona Form 140NR Individual Income Tax Nonresident TY 2023
This is the nonresident income tax return for Arizona. This easy to use package features "Fill it in...It does the math".
We last updated the Nonresident Personal Income Tax Package in January 2024, so this is the latest version of Form 140NR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 140NR directly from TaxFormFinder. 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. These related forms may also be needed with the Arizona Form 140NR.
| Form Code | Form Name |
|---|---|
| Form 140NR-A | Schedule A (NR) - Itemized Deductions for Nonresidents |
| Form 140NR-SBI | Small Business Income Tax Return (Nonresident, 140NR-SBI) |
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 140NR from the Department of Revenue in January 2024.
Form 140NR 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 140NR
We have a total of thirteen past-year versions of Form 140NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 140NR
Arizona Form 140NR
2022 Form 140NR
Arizona Form 140NR
2021 Form 140NR
Arizona Form 140NR
2011 Form 140NR
Arizona Form 140NR
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