Instructions For Form 140py (Schedule A(Py)) - Itemized Deductions

2014 Form 140PY Schedule A(PY) Itemized Deductions

For Part-Year Residents Only

Taxes

Before you complete Arizona Form 140PY, Schedule

Line 2 -

A(PY), you must complete a federal Form 1040, Schedule A.

Enter the amount of taxes allowable on federal Form 1040,

You may itemize your deductions on your Arizona return

Schedule A, that you incurred and paid while an Arizona

even if you do not itemize deductions on your federal return.

resident. Also enter the amount of such taxes from Arizona

For the most part, you can deduct those items that are

sources that you incurred and paid during the part of the year

allowable itemized deductions under the Internal Revenue

while a nonresident.

Code (IRC).

Do not include any state taxes paid to other states for prior

A part-year resident who has no Arizona source income

years if you were not an Arizona resident for that prior year.

during the part of the year while an Arizona nonresident can

Interest Expense

deduct all of the following.

Line 3 -

1. Those expenses incurred and paid during the part of the

year while an Arizona resident.

Enter the amount of interest expense allowable on federal

2. Arizona source itemized deductions incurred and paid

Form 1040, Schedule A, that you incurred and paid while an

during the part of the year while a nonresident.

Arizona resident. Also enter the amount of such interest

from Arizona sources that you incurred and paid during the

For more information, see the department’s Individual

part of the year while a nonresident.

Income Tax Ruling ITR 94-10 at

If you received a federal credit for interest paid on mortgage

In some cases, the itemized deductions allowed on your

credit certificates (from federal Form 8396), you may deduct

Arizona return are not the same as those allowable under the

some of the mortgage interest you paid for 2014 that you

IRC. The itemized deductions allowed on your Arizona

could not deduct for federal purposes. Include that portion

return can differ if any of the following apply.

of such interest that you incurred and paid during the part of

1. You are deducting medical and dental expenses.

the year while an Arizona resident.

2. You are claiming a federal credit (from federal Form

Do not enter any interest expense that you incurred to

8396) for interest paid on mortgage credit certificates.

purchase or carry U.S. obligations, the income from which is

3. You are deducting gambling losses while claiming a

exempt from Arizona income tax.

subtraction for Arizona lottery winnings.

Gifts to Charity

4. You are claiming a credit for any amount allowed as a

Line 4 -

charitable contribution.

Complete Form 140PY, Schedule A(PY), as instructed

Enter the amount of gifts to charity allowable on federal

below.

Form 1040, Schedule A, that you incurred and paid while an

Arizona resident. Also enter the amount of such gifts from

Medical and Dental Expenses

Arizona sources that you incurred and paid during the part of

the year while a nonresident.

Line 1 -

If you claimed a credit for any charitable contribution, do not

Enter the amount of medical and dental expenses incurred

include any contribution for which you claimed a tax credit.

and paid while an Arizona resident. Also enter the amount

of such expenses from Arizona sources that you incurred and

For Example:

paid during the part of the year that you were a nonresident.

If you

claimed a

For:

The medical and dental expenses that you can deduct on

credit on

your Arizona return are the same expenses that you can

Arizona

deduct on your federal return.

Form:

Be sure you reduce these expenses by any payments

Contributions to Qualifying

321

You cannot take a

received from insurance or other sources. Do not include the

Charitable Organizations

deduction

the

following amounts you paid through an employer-sponsored

Contributions Made or Fees

322

Arizona

Form

health insurance plan (cafeteria plan) unless your employer

Paid to Public Schools

140PY, Schedule A

included the amount(s) in Box 1 of your Form W-2.

Contributions to Private

323

(PY) for the amount

School Tuition Organization



Insurance premiums you paid through the plan.

of that contribution.

Donation of School Site



331

Other medical and dental expenses paid by the plan.

Donation to the Military

340

If you are self-employed, do not include any amount that

Family Relief Fund

you paid for health insurance that you deducted in

Contributions to Certified

computing your federal adjusted gross income.

348

School Tuition Organization

- Individual

Do not include any medical and dental expenses paid from

your Arizona Long-term Health Care Savings Account

(AZLTHSA).

Instructions For Form 140py (Schedule A(Py)) - Itemized Deductions - 2014

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