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Arizona Individual Amended Return
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Extracted from PDF file 2025-arizona-form-140x.pdf, last modified October 2020Individual Amended Return
FOR CALENDAR YEAR Individual Amended Income Tax Return For Forms 140, 140A, 140EZ, 140NR and 140PY OR FISCAL YEAR BEGINNING M M D D 2 0 2 5 AND ENDING M M D D Y Y Y Y . 66 2025 140X 1 1 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 Enter your SSN(s). Apt. No. State ZIP Code Your Social Security Number Spouse’s Social Security No. Daytime Phone (with area code) 94 Last Names Used in Last Four Prior Year(s) (if different) 97 Check a box to indicate both filing and residency status: 4 Married filing joint return 4a Injured Spouse Protection of Joint Overpayment 5 Head of household: Enter name of qualifying child or dependent on next line: 6 Married filing separate return: Enter spouse’s name and Social Security Number above. 7 Single Enter the number claimed. Do not check 8 Resident 9a Nonresident 9b Composite 13 Age 65 or over................................... 10 Nonresident active military 14 Blind................................................... 11 Part-year resident 15a Dependents Under 17 15b 17 & over 12 Part-year resident active military 16 Qualifying parents or grandparents... EXEMPTIONS RESIDENCY FILING STATUS 3 REVENUE USE ONLY. DO NOT MARK IN THIS AREA. 88 81 PM 17 Federal adjusted gross income (from your federal return)........................................................................................ 17 18 Small Business Income: Residents only: check box 18N for no change; check box 18S for a new election; check box 18C if you are changing the original amount reported. See instructions..................................................18 19 Modified federal adjusted gross income: Residents: Subtract line 18 from line 17........................................................19 20 Nonresidents and part-year residents only: Enter Arizona gross income here................................................................20 20a Arizona income ratio: If you checked box 9a, 10, 11 or 12, divide line 20 by line 17 and enter the result (not over 1.000) . 20a 21 Small Business Income: Nonresidents and part-year residents only: check box 21N for no change; check box 21S for a new election; check box 21C if you are changing the original amount reported. See instructions. ....... 21 22 Modified Arizona Gross Income: Nonresidents and part-year residents: Subtract line 21 from line 20. ....................22 23 Additions to Income. See instructions. ............................................................................................................................... 23 24 Subtotal: Residents: Add lines 19 and 23. Nonresidents and part-year residents: Add lines 22 and 23. ................... 24 25 25a Exemptions 00 25b Subtractions from Income 00 Total....... ..............25c 26 Total net capital gain or (loss). See instructions..................................................................... 26 00 27 Total net short-term capital gain or (loss). See instructions.................................................... 27 00 28 Total net long-term capital gain or (loss). See instructions.......................................................... 28 00 29 Net long-term capital gain from assets acquired after December 31, 2011. See instructions.... 29 00 30 Multiply line 29 by 25% (.25) and enter the result........................................................................................................... 30 31 Net capital gain derived from investment in qualified small business............................................................................. 31 32 Contributions to: 32a 529 College Savings Plans 32b 529A (ABLE accounts) 00 00 add 32a and 32b....... .32c 33 Arizona adjusted gross income: Subtract lines 25, 30, 31, and 32c from line 24. If less than zero, enter “0”......................... 33 Place any required federal and AZ schedules or other documents after Form 140X. DO NOT STAPLE ANY ITEMS TO THE RETURN. Arizona Form Deductions: Check box and enter amount. See instructions............................... 34I ITEMIZED 34S STANDARD 34 If you checked box 34S and claim charitable contributions, check 35C Complete page 4. See instructions................ 35 Arizona taxable income: Subtract lines 34 and 35 from line 33. If less than zero, enter “0”...................................................... 36 Tax liability: Multiply line 36 by 2.5% (.025) ................................................................................................................... 37 Tax from recapture of credits from Arizona Form 301, Part 2, line 30............................................................................. 38 Subtotal of tax: Add lines 37 and 38. Enter the total............................................................................................................ 39 Family income tax credit (AZ residents only) 40 a 00 Dependent Tax Credit. 40b 00 40c Nonrefundable credits from Arizona Form 301, Part 2, line 60....................................................................................... 41 Balance of tax: Subtract lines 40c and 41 from line 39. If the sum of lines 40c and 41 is more than line 39, enter “0”.................. 42 Withholding............................................................................... .................................................................................................................. 43a Estimated.................................................................................. ..................................................................................................................43b Extension Payments...................................................................................................................................................................................43c Claim of Right....................................................................... ..................................................................................................................43d Total Payments.......................................................................................................................................................................................43e Arizona residents only: Increased Excise Tax Credit 44a 00 Property Tax Credit 44b 00 44c Other refundable credits: Check the box(es) and enter the total amount.........................451308-I 452334 453349 45 Payment with original return plus all payments after it was filed..................................................................................... 46 Total payments and refundable credits: Add lines 43e, 44c, 45 and 46. Enter the total.................................................... 47 ADOR 10573 (25) Form 140X (2025) 34 35 36 37 38 39 40 41 42 43a 43b 43c 43d 43e 44 45 46 47 80 RCVD 00 00 00 00 • 00 00 00 00 00 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 11 Your Name (as shown on page 1) Your Social Security Number Overpayment from original return or as later adjusted. See instructions........................................................................... 48 Balance of credits: Subtract line 48 from line 47. Enter the difference.................................................................................... 49 OVERPAYMENT: If line 42 is less than line 49, subtract line 42 from line 49. Enter amount of overpayment............................... 50 Amount of line 50 to be applied to 2026 estimated tax. See instructions. If zero, enter “0”.......................................... 51 REFUND: Subtract line 51 from line 50. If less than zero, enter amount owed on line 53.......................................................... 52 Direct Deposit of Refund: Check box 52A if your deposit will be ultimately placed in a foreign account; see instructions. 52A ACCOUNT NUMBER C Checking or ROUTING NUMBER 98 S Savings 53 AMOUNT OWED: If line 42 is more than line 49, subtract line 49 from line 42. Enter the amount owed......................................... 53 54 Check box 54 if this amended return is the result of a net operating loss, and enter the year the loss was incurred..... 54 00 00 00 00 00 48 49 50 51 52 2 0 Y Y 00 Complete Parts 1(A) and 1(B), Part 2 and Part 3 to report changes made to your original tax return or most recent amended tax return and the reason(s) for each change. NOTE: You must complete page 5, Dependent and Other Exemption Information, if you are reporting dependents (page 1, box 15a or 15b), or qualifying parents and grandparents (page 1, box 16.) You must also complete page 5, Part 3 if you claim Other Exemptions on page 1, line 25a. If you do not complete page 5, your dependents and other exemptions may be denied. Do not count or list yourself or your spouse as dependents. PART 1 (A) INCOME, DEDUCTIONS, CREDITS: In column (a), list the items you are changing. In column (b), enter the amount claimed on your original return or most recent amended return. In column (c), enter the amount of the change. In column (d), enter the corrected amount for the item you are changing. (a) INCOME, DEDUCTIONS, AND CREDITS YOU ARE CHANGING If you are rescinding your small business election, check box 55R (c) AMOUNT TO ADD OR SUBTRACT (d) CORRECTED AMOUNT See these instructions for more information regarding rescinding the election. 55a $ $ $ 55b $ $ $ 55c $ $ $ NET CAPITAL GAIN OR (LOSS): If you are changing any amount on lines 56a through 56e, complete columns (b), (c), and (d). (a) ITEM PART 1 (B) (b) ORIGINAL AMOUNT REPORTED (b) ORIGINAL AMOUNT REPORTED 56a Total net capital gain or (loss) reported on Form 140, line 20; Form 140NR, line 34; or Form 140PY, line 33................... 56b Total net short-term capital gain or (loss) reported on Form 140, line 21; Form 140NR, line 35; or Form 140PY, line 34................... 56c Total net long-term capital gain or (loss) reported on Form 140, line 22; Form 140NR, line 36; or Form 140PY, line 35................... 56d Net long-term capital gains from assets acquired after December 31, 2011 reported on Form 140, line 23; Form 140NR, line 37; or Form 140PY, line 36 56e Amount of allowable subtraction reported on Form 140, line 24; Form 140NR, line 38; or Form 140PY, line 37................................................. (c) AMOUNT TO ADD OR SUBTRACT $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ (d) CORRECTED AMOUNT PART 3 PART 2 57 REASON FOR THE CHANGE: Give the reason for each change listed in Part 1 (A) and (B): Check box 58a if your address on this amended return is not the same as it was on your original return (or latest return filed). Complete Part 3 with your current address. 58b Name 58c Number and Street, R.R. Apt. No. 58d City, Town or Post Office ADOR 10573 (25) State Form 140X (2025) ZIP Code Page 2 of 11 Your Name (as shown on page 1) Your Social Security Number PLEASE SIGN HERE Sign and date your return. If you paid someone to prepare your return, that person must also sign and date the return. The paid preparer must provide their street address, Paid Preparer TIN and phone number. 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 DATE SPOUSE’S SIGNATURE DATE 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 • OCCUPATION 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 140X. Make check payable to Arizona Department of Revenue; write your SSN, Form 140X and tax year on payment. • 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 10573 (25) Form 140X (2025) Page 3 of 11 Your Name (as shown on page 1) Your Social Security Number 2025 Form 140X - 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 34% (.34) 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: A part-year resident taxpayer may only include those charitable contributions that are incurred and paid while an Arizona resident plus the amount of such gifts from Arizona sources incurred and paid during the part of the year while an Arizona nonresident. A nonresident taxpayer must prorate the increased standard deduction by his/her Arizona income ratio computed on page 1, line 20a. NOTE 2: You must reduce your contribution amount by the total charitable contributions you made during January 1, 2025 through December 31, 2025 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 2025 Gifts by cash or check. ............................................................................................................. 1C 00 2C 2025 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. .......................................................................... 5C Total charitable contributions made in 2025 for which you are claiming a credit 4C 00 under Arizona law for the current (2025) or prior tax year (2024). ................................ 5C 00 enter “0”. ................................................................................................................................................... 6C 00 7C Multiply line 6C by 34% (.34) and enter the result. ............................................................... 8C Nonresidents filing Form 140NR: Enter your Arizona income ratio from 7C 00 page 1, line 20a. All other taxpayers enter 1.000. ............................................................... 8C 9C Multiply line 7C by the percentage on line 8C and enter the result. ............................. 9C 6C Subtract line 5C from line 4C and enter the difference. If less than zero, • 00 • Enter the amount shown on line 9C on page 1, line 35. • Be sure to check box 34S for Standard Deduction on line 34. • Check box 35C for charitable contributions on line 35. If you do not check this box, you may be denied the increased standard deduction. ADOR 10573 (25) Form 140X (2025) Page 4 of 11 Your Name (as shown on page 1) Your Social Security Number 2025 140X Dependent and Other Exemption Information • Include page 5 with your amended return if: • You are reporting dependents (box 15a and 15b) on page 1. • You are reporting qualifying parents and grandparents (box 16) on page 1. You are taking a deduction for Other Exemptions on page 1, line 25a (Exemption). Part 1: Dependents (Box 15a and 15b) - (Forms 140, 140A, 140NR, and 140PY) Information used to compute your allowable Dependent Tax Credit on page 1, line 40 (box 40b). (a) (b) (c) (d) FIRST AND LAST NAME SOCIAL SECURITY NUMBER RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2025 (Do not list yourself or spouse.) (e) 15c 15d 15e 15f 15g 15h 15i 15j 15k 15l 15m 15n (f) IF YOU DID NOT DEPENDENT AGE CLAIM THIS PERSON INCLUDED IN: 1 2 (Box 15a) (Box 15b) ON YOUR FEDERAL RETURN DUE TO EDUCATIONAL CREDITS Part 2: Qualifying parents and grandparents (Box 16) - (Forms 140, 140A, and 140PY) Information used to compute your exemption included in Exemptions, line 25a. (a) (b) (c) (d) FIRST AND LAST NAME SOCIAL SECURITY NUMBER RELATIONSHIP NO. OF MONTHS LIVED IN YOUR HOME IN 2025 (Do not list yourself or spouse.) (e) 16a 16b 16c 16d 16e 16f (f) IF AGE 65 OR IF DIED IN OVER 2025 Part 3: Other Exemptions - (Forms 140, 140A, 140NR, and 140PY) Information used to compute your other exemptions included in Exemptions, line 25a. (a) (b) FIRST AND LAST NAME SOCIAL SECURITY NUMBER (Do not list yourself or spouse.) 1 2 3 4 5 6 7 8 9 10 ADOR 10573 (25) (c) AGE 65 OR OVER (see instructions) C1 C2 (d) STILLBORN CHILD IN 2025 Form 140X (2025) Page 5 of 11 Your Name (as shown on page 1) Your Social Security Number 2025 Form 140 - 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 Note: If you are making any adjustments reducing your Arizona Gross Income complete page 7. Additions to Arizona Gross Income - Line 23 (see instructions for more information) Original amount Difference Amended A Married Persons Filing Separate Returns. ........................................................... A 00 B Arizona Form 141AZ Schedule K-1 - Fiduciary Adjustment. ........................... B 00 Ordinary Income Portion of Lump-Sum Distributions Excluded on Your FedC eral Return. .......................................................................................................... C 00 D Items Previously Deducted for Arizona Purposes. ........................................... D 00 E Claim of Right Adjustment for Amounts Repaid in 2025. ................................. E 00 F(a) Claim of Right Adjustment for Amounts Repaid in Prior Taxable years. ........ F(a) 00 F(b) Adjustment for Net Operating Loss due to Claim of Right. .............................. F(b) 00 G(a) Amount of Agricultural Water Conservation Expenses deducted under IRC for which a credit is claimed on Form 312...................................................... G(a) 00 G(b) 00 H(a) 00 H(a) Addition to S Corporation income due to claiming Pass Through Credit for Agricultural Water Conservation System (Credit 312). See instructions....... Adjusted basis computed under IRC for property for which a credit was claimed on Form 338 and that is sold or otherwise disposed of during the table year exceeds the adjusted basis of the property. See instructions....... H(b) Adjusted basis computed under IRC for Agricultural Pollution Control Equipment for which a credit was taken (Form 325).See instructions. .................. H(b) 00 H(c) Adjusted basis computed under IRC for Pollution Control Equipment for which a credit was taken (Form 315).See instructions.................................. H(c) 00 I Nonqualified Withdrawals from 529 College Savings Plans. ........................... I 00 J Sole Proprietorship Loss of an Arizona Nonprofit Medical Marijuana Dispensary included in Federal Adjusted Gross Income.................................... J 00 G(b) Federal Net Operating Loss (NOL) Carryforward from Non-Arizona Sources K Accrued While a Nonresident. .............................................................................. K 00 L Federal Capital Loss Carryforward Deduction Incurred from Non-Arizona Sources Prior to Arizona Residency.............................................................. L 00 M Americans with Disabilities Act - Access Expenditures. ................................... M 00 N Amortization or Depreciation for Child Care Facility before 1990. .................. N 00 O Net Capital Loss Derived From the Exchange of One Kind of Legal Tender for Another Kind of Legal Tender: See instructions.................................................. O 00 P Entity-level Income Tax Payment. See instructions. ........................................ P 00 Q Motion Picture Productions Costs. See instructions. ...................................... Q 00 R Other Adjustments Related to Tax Credits. See instructions. .......................... R 00 S Other Adjustments. See instructions. ............................................................... S 00 T Non-Arizona Municipal Interest...................................................................... T 00 U Partnership Income Adjustment............................................................................. U 00 V Total Federal Depreciation.................................................................................... V 00 W Total Additions: Add all amounts and enter the total here and on page 1, line 23................................................................................................ W 00 ADOR 10573 (25) Form 140X (2025) Page 6 of 11 Your Name (as shown on page 1) Your Social Security Number 2025 Form 140 - 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. Subtractions from Arizona Gross Income - Line 25b (see instructions for more information) Original amount Difference Amended A Married Persons Filing Separate Returns. ................................................................... A B Arizona Form 141AZ Schedule K-1 - Fiduciary Adjustent. B 00 00 C Federally Taxable Arizona Municipal Interest as Evidenced by Bonds. .................. C 00 D Adoption Expense. ..................................................................................................... D 00 E Qualified Wood Stove, Wood Fireplace or Gas-Fired Fireplace. ............................ E 00 F Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years. ................. F 00 G Certain Expenses Not Allowed for Federal Purposes (due to claiming federal tax credits)................................................................................................................... G 00 H Qualified State Tuition Distributions. ......................................................................... H 00 Installment Sale Income from Another State Taxed by the Other State In a Prior I Taxable Year. ............................................................................................................... I J Agricultural Crops Given to Arizona Charitable Organizations. ............................ J 00 00 K Year. ............................................................................................................................. K 00 L Sole Proprietorship Income of an Arizona Nonprofit Medical Marijuana Dispensary Included in Federal Adjusted Gross Income......................................................... L 00 M Long-Term Care Insurance Premiums. ..................................................................... M 00 N Americans with Disabilities Act - Access Expenditures. .......................................... N O Exploration Expenses Deferred before January 1, 1990. ........................................ O 00 00 Basis Adjustment for Property Sold or Otherwise Disposed of During the Taxable 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 P 00 Q reported on Schedule DFE (line 16). ............................................................................ 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 Form 120S Schedule K-1, line 7. Q 00 R Net Capital Gain Derived From the Exchange of One Kind of Legal Tender for Another Kind of Legal Tender: See instructions. R 00 S 00 P S Value of Virtual Currency and Non-Fungible Tokens Recieved at the Time of the Airdrop. See instructions................................................................................... Gas Fees Not Included in Virtual Currency or Non-Fungible Token Basis. See V Other Adjustments .See instructions and MCTCP worksheet ................................. V 00 00 00 W Recalculated Arizona depreciation......................................................................... W 00 X Partnership Income adjustment............................................................................. X Y Interest on U.S. obligations such as U.S. savings bonds and treasury bills.......... Y 00 00 Z Exclusion for federal, Arizona state or local government pensions (up to $2,500 per taxpayer)......................................................................................................... Z 00 AA 00 BB 00 CC 00 DD Certain wages of American Indian................................................................................ Pay received for active service as a member of the reserves, national guard or the U.S. armed forces........................................................................................................ BB 00 EE Net operating loss adjustment..................................................................................... DD 00 FF Total Subtractions: Add all amounts and enter the total here and on page 1, line 25b................................................................................................................... FF 00 T instructions. ................................................................................................................. T U Arizona Families Tax Rebate. See instructions. ...................................................... U AA BB CC Exclusion for benefits, annuities and pensions for retired/retainer pay of the uniformed services........................................................................................................... U.S. Social Security or Railroad Retirement Act benefits included as income on your federal return (taxable amount).................................................................................... ADOR 10573 (25) Form 140X (2025) Page 7 of 11 2025 Form 140NR - 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. Additions to Arizona Gross Income - Line 23 (see instructions for more information) Original Amount Difference Amended 00 00 A Fiduciary Adjustment from Arizona Form 141AZ Schedule K-1(NR). ...... A B Items Previously Deducted for Arizona Purposes. .................................... B C Claim of Right Adjustment for Amounts Repaid in 2025............................ C D Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years. .. D E Adjustment for Net Operating loss due to Claim of Right. ........................ E 00 00 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 Pass-Through Credit for Agricultural Water Conservation System (Credit 312). See instrutions. F(b) 00 G(a) 00 G(b) 00 G(c) 00 G(a) G(b) 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. ................... Adjusted Basis in Property for Which You Claimed a Credit for Pollution Control Equipment (Form 315) Before Taxable Year 2025 that was sold or otherwise disposed of during the tax year. See instructions. H Adjusted basis computed under IRC for Agricultural Pollution Control Equipment for which a credit was taken (Form 325) before taxable year 2025 that was sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instructions. 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. ........................................................... H 00 I Americans with Disabilities Act - Access Expenditures............................ I 00 J J 00 K Amortization or Depreciation for Childcare Facility Before 1990. ........... Net capital (loss) derived from the exchange of legal tender: See instructions. ................................................................................................... K 00 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 Partnership Income Adjustment....................................................................... P 00 Q Total Federal Depreciation........................................................................ Q 00 R Total Additions: Add all amounts and enter the total here and on page 1, line 23.......................................................................................... R 00 G(c) ADOR 10573 (25) Form 140X (2025) Page 8 of 11 2025 Form 140NR - 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. Subtractions From Arizona Gross Income - Line 25b (see instructions for more information) Original Amount Difference Amended A Certain Wages of American Indians................................................................ A B Qualified Wood Stove, Wood Fireplace, or Gas-Fired Fireplace. .............. B C Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years..... C 00 00 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 F Fiduciary Adjustment from Arizona Form 141AZ Schedule K-1(NR). ........ F 00 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 I 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, Marjuana 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 and MCTCP worksheet................ P 00 Q Recalculated Arizona depreciation......................................................... Q 00 R Partnership Income adjustment............................................................. R 00 S Interest on U.S. obligations such as U.S. savings bonds and treasurybills.......................................................................................................... S 00 T Agricultural Crops Given to Arizona Charitable Organizations............... T 00 U Total Subtractions: Add all amounts and enter the total here and on page 1, line 25b........................................................................... U 00 ADOR 10573 (25) Form 140X (2025) Page 9 of 11 2025 Form 140PY - 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. Additions to Arizona Gross Income - Line 23 (see instructions for more information) Original Amount A Non-Arizona Municipal Interest. .................................................................. Difference Amended A 00 B 00 Ordinary Income Portion of Lump-Sum Distributions Excluded on Your B Federal Return. ............................................................................................ Fiduciary Adjustment from Arizona Form 141AZ Schedule K-1 and/or C Schedule K-1(NR). ....................................................................................... C D Partnership Income Adjustment. ................................................................. D E Items Previously Deducted for Arizona Purposes. .................................... E F Claim of Right Adjustment for Amounts Repaid in 2025. .......................... F G(a) Claim of Right Adjustment for Amounts Repaid in Prior Years. ............... G(a) G(b) Adjustment for Net Operating Loss due to Claim of Right. ....................... G(b) 00 00 00 00 00 00 Adjusted Basis computed under IRC for property for which a credit was claimed on Form 338 and that is sold or otherwise disposed of during the taxable year exceeds the adjusted basis of the property. See instrutions. In Property for Which You Have Claimed a Credit for Investment in Qualified Small Businesses (Form 338) that was sold or otherwise disposed of during the tax year. See instructions.................................. H(a) 00 H(b) Adjusted basis under IRC for Agricultural Pollution Control Equipment for which a credit was claimed (Form 325) before taxable year 2025 that was sold or otherwise disposed of during the tax year exceeds the adjusted basis of the property. See instructions.................................... H(b) 00 H(c) Adjusted basis under IRC for Pollution Control Equipment for which a credit was claimed (Form 315) before taxable year 2025 that was sold or otherwise disposed of during the tax year exceeds the adjusted basis of the property. See instructions.............................................................. H(c) 00 (Credit 312). See instructions. .................................................................... Addition to S Corporation Income Due to Claiming the Pass-Through Credit for Agricultural Water Conservation System (Credit 312). See instructions. .................................................................................................. H(d) 00 H(e) 00 Nonqualified Withdrawals from 529 College Savings Plans. .................... Sole Proprietorship Loss of an Arizona No profit 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................................................................. I 00 J 00 Americans with Disabilities Act - Access Expenditures. ............................ K Amortization or Depreciation for Child Care Facility Before 1990. ........... L M Net capital loss derived from exchange of legal tender. See instructions. ... M N Entity-Level Income Tax Payment. See instructions. ............................... N O Motion Picture Production Costs. See instructions. ................................. O H(a) Addition Due to Claiming the Agricultural Water Conservation System H(d) H(e) I J K P Other Adjustments Related to Tax Credits. See instructions. ................. P Q Other Adjustments. See instructions. ........................................................ Q R Total Federal Depreciation....................................................................... R 00 00 00 00 00 00 00 00 S 00 L Other Additions: Add all amounts and enter the total here and on line S 23. ................................................................................................................. ADOR 10573 (25) Form 140X (2025) Page 10 of 11 2025 Form 140PY - 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. Subtractions from Arizona Gross Income - Line 25b (see instructions for more information) Original amount Difference Amended Exclusion for U.S. Government, Arizona State, or Local Government A 00 B Pesions (up to $2,500 per taxpayer). .............................................................. Exclusion for Benefits, Annuities, and Pensions Received as Retired or Retainer Pay of the Uniformed Service of the United States. You may subtract 100% of the amount received. ........................................................ B C Agricultural Crops Given to Arizona Charitable Organizations. ................. C D Certain Wages of American Indians. ............................................................ D 00 00 00 E Pay Received for Active Service as a Member of the Reserves, National Guard, or the U.S. Armed Forces. ................................................................ E F Federally Taxable Arizona Municipal Interest as Evidenced by Bonds. ..... F G Adoption Expense. ........................................................................................ G H Qualified Wood Stove, Wood Fireplace, or Gas Fired Fireplace. .............. H I Claim of Right Adjustment for Amounts Repaid in Prior Tax Years. ........... I J Certain Expenses Not Allowed for Federal Purposes. ................................ J K Qualified State Tuition Program Distributions. ............................................. K 00 00 00 A 00 00 00 00 Installment Sale Income From Another State Taxed by the Other State L in a Prior Taxable Year. .................................................................................. Basis Adjustment for Property Sold or Otherwise Disposed of During the L 00 M Taxable Year. .................................................................................................. M 00 00 00 00 Fiduciary Adjustment from Arizona Form 141AZ Schedule K-1 and/or N Schedule K-1(NR). ......................................................................................... N O Partnership Income Adjustment. ..................................................................... O P P Q Net Operating Loss Adjustment. ..................................................................... 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. Q R Long-Term Care Insurance Premiums. ........................................................... R S Americans with Disabilities Act - Access Expenditures. .................................. S T Exploration Expenses Deferred before January 1, 1990. ........................... T 00 00 00 00 U 00 V U V W X(a) 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................... 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 Form 120S Schedule K-1, line 7 Net capital gain derived from exchange of legal tender: See instructions. ...... W 00 00 Value of Virtual Currency and Non-Fungible Tokens Received at the Time of the Airdrop. See instructions. ........................................................... X(a) 00 Gas Fees Not Included in Virtual Currency or Non-Fungible Token Basis. X(b) See instructions. ............................................................................................. X(b) Y Other Adjustments - see instructions and MCTCP worksheet. ................... Y Z Z AA Recalculated Arizona depreciation............................................................. Interest on U.S. obligations such as U.S. savings bonds and treasury bills............................................................................................................ 00 00 00 AA 00 BB U.S. Social Security or Railroad Retirement Act benefits included as income on your federal return (taxable amount)........................................ BB 00 CC 00 Total Subtractions: Add all amounts and enter the total here and on line CC 25b. ................................................................................................................. ADOR 10573 (25) Form 140X (2025) Page 11 of 11
Arizona Form 140X
More about the Arizona Form 140X Individual Income Tax Amended Return TY 2025
We last updated the Individual Amended Return in February 2026, so this is the latest version of Form 140X, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 140X 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 140X.
| Form Code | Form Name |
|---|---|
| Form 140X-SBI | Small Business Amended Income Tax Return (For Forms 140-SBI, 140NR-SBI and 140PY-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 140X from the Department of Revenue in February 2026.
Form 140X is an Arizona Individual Income Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.
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 140X
We have a total of fifteen past-year versions of Form 140X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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