Form 140py - Schedule A(Pyn) Itemized Deductions

2013 Form 140PY Schedule A(PYN) Itemized Deductions

For part-year residents who also had Arizona source

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

income during the part of the year while an Arizona

while a nonresident.

nonresident.

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

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

Completing

Schedule

A(PYN)

Itemized

Line 3 - Interest Expense

Deductions

Enter the amount of interest expense allowable on federal

Before you complete Arizona Form 140PY, Schedule

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

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

Arizona resident. Also enter the amount of such interest

You may itemize your deductions on your Arizona return

from Arizona sources that you incurred and paid during the

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

part of the year while a nonresident.

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

If you received a federal credit for interest paid on mortgage

allowable itemized deductions under the Internal Revenue

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

Code (IRC).

some of the mortgage interest you paid for 2013 that you

A part-year resident who also has Arizona source income

could not deduct for federal purposes. Include that portion of

during the part of the year while an Arizona nonresident can

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

deduct all of the following.

year while an Arizona resident.

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

Do not enter any interest expense that you incurred to

year while an Arizona resident.

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

2. Arizona source itemized deductions incurred and paid

exempt from Arizona income tax.

during the part of the year while a nonresident.

Line 4 - Gifts to Charity

3. A portion of all other itemized deductions paid during

Enter the amount of gifts to charity allowable on federal

the part of the year while a nonresident.

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

For more information, see Arizona Individual Income Tax

Arizona resident. Also enter the amount of such gifts from

Ruling ITR 94-10 at

Arizona sources that you incurred and paid during the part of

In some cases, the itemized deductions allowed on your

the year while a nonresident.

Arizona return are not the same as those allowable under the

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

IRC. The itemized deductions allowed on your Arizona

include any contribution for which you claimed a tax credit.

return can differ if any of the following apply.

For Example:

1. You are deducting medical and dental expenses.

If you

For contributions made

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

claimed a

to a:

8396) for interest paid on mortgage credit certificates.

credit on

3. You are deducting gambling losses while claiming a

Arizona

subtraction for Arizona lottery winnings.

Form:

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

Contributions to

charitable contribution.

321

Qualifying Charitable

You can not take a

Organizations

PART I

deduction on the

Arizona Form

Contributions Made or

Line 1 - Medical and Dental Expenses

140PY, Schedule

322

Fees paid to Public

A (PYN) for the

Enter the amount of medical and dental expenses incurred

Schools

amount of that

and paid while an Arizona resident. Also enter the amount of

Contributions to Private

contribution.

such expenses from Arizona sources that you incurred and

323

School Tuition

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

Organizations

The medical and dental expenses that you can deduct on

331

School Site Donation

your Arizona return are the same expenses that you can

deduct on your federal return.

Donation to Military

340

Family Relief Fund

Be sure you reduce these expenses by any payments received

from insurance or other sources. Do not include insurance

Contributions to

premiums you paid through an employer-sponsored health

348

Certified School

insurance plan (cafeteria plan) unless your employer

Tuition Organization

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

If you claimed a private school tuition credit on your 2012 return

do not include any other medical and dental expenses paid

by the plan unless your employer included the amount paid

for a contribution that you made during 2013 (see Arizona Forms

in Box 1 of your Form(s) W-2. If self-employed, do not

323 and 348), you must exclude this deduction on your 2013

include any amount paid for health insurance that you

Arizona return, even though you claimed the credit on your 2012

deducted in computing your federal adjusted gross income.

Arizona return.

Do not include any medical and dental expenses paid from

If you are claiming a credit on your 2013 return for a

your individual medical savings account or your Arizona

contribution made during 2014 (see Arizona Forms 323 and

long-term health care savings account (AZLTHSA).

348), you must exclude this deduction on your 2014 return,

Line 2 - Taxes

even though you are claiming the credit on your 2013 return.

Enter the amount of taxes allowable on federal Form 1040,

Schedule A, that you incurred and paid while an Arizona

resident. Also enter the amount of such taxes from Arizona

Form 140py - Schedule A(Pyn) Itemized Deductions - 2013

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