Arizona Schedule
Itemized Deductions
2014
A(NR)
For Nonresidents
Include with your return.
Your Name as shown on Form 140NR
Your Social Security Number
Spouse’s Name as shown on Form 140NR (if filing joint)
Spouse’s Social Security Number
Adjustment to Medical and Dental Expenses
00
1 Medical and dental expenses ................................................................................. 1
2 Amount of distributions used to pay qualified medical expenses from your
00
Arizona Long-Term Health Care Savings Account (AZLTHSA) included on line 1 . 2
00
3 Medical expenses allowed to be taken as a federal itemized deduction ................ 3
00
4 Add line 2 and line 3, and enter the result .............................................................. 4
00
5 If line 1 is the same as or more than line 4, subtract line 4 from line 1; otherwise, go to line 6 .................... 5
00
6 If line 4 is more than line 1, subtract line 1 from line 4 .................................................................................. 6
Adjustment to Interest Deduction
7 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 2014 that is equal to the amount of your 2014 federal
00
credit .............................................................................................................................................................. 7
Adjustment to Gambling Losses
00
8 Wagering losses allowed as a federal itemized deduction ..................................... 8
00
9 Total gambling winnings included in your federal adjusted gross income .............. 9
00
10 Arizona lottery subtraction from Form 140NR, page 2, line 44............................... 10
00
11 Maximum allowable gambling loss deduction: Subtract line 10 from line 9........... 11
00
12 If line 11 is less than line 8, subtract line 11 from line 8; otherwise enter “zero”. ........................................... 12
Adjustment to Charitable Contributions
00
13 Amount of charitable contributions for which you are claiming a credit under Arizona law ........................... 13
Itemized Deductions
00
14 Add the amounts on lines 5 and 7 .......................................................................... 14
15 Add the amounts on lines 6, 12 and 13 .................................................................. 15
00
00
16 Total federal itemized deductions allowed to be taken on federal return ................ 16
00
17 Enter the amount from line 14 above ..................................................................... 17
18 Add lines 16 and 17 ................................................................................................ 18
00
00
19 Enter the amount from line 15 above ..................................................................... 19
00
20 Adjusted itemized deductions: Subtract line 19 from line 18 ................................. 20
21 Enter your Arizona percentage from Form 140NR, page 1, line 27........................ 21
%
22 Arizona itemized deductions: Multiply line 20 by the percentage on line 21. Enter the result here and
00
on Form 140NR, page 2, line 53 ................................................................................................................... 22
!
You must include a copy of federal Form 1040, Schedule A with your
return if you itemize your deductions on your Arizona return.
IMPORTANT
Print Form
ADOR 10562 (14)