Form 140py - Schedule A(Pyn) Itemized Deductions

Form 140PY, Schedule A(PYN)

Line 5 - Casualty and Theft Losses

Line 22 -

Enter the casualty loss(es) allowable on federal Form 1040,

Add lines 14 and 21.

Schedule A, after applying the 10% federal adjusted gross

Lines 23 through 28 – Subtotal of Itemized

income limitation and the $100 per loss floor.

Deductions

Line 6 -

Complete lines 23 through 28 as instructed on Form 140PY,

Enter the casualty loss(es) allowable on federal Form 4684

Schedule A(PYN).

before applying the 10% federal adjusted gross income

PART II

limitation and the $100 per loss floor.

Line 7 -

Line 29 -

Enter the amount of casualty loss shown on line 6 that you

Enter the total of your medical and dental expenses after

incurred and paid while an Arizona resident. Also enter the

you reduce these expenses by any payments received from

amount of casualty loss shown on line 6 from Arizona sources

insurance or other sources. Do not reduce the amount on

that you incurred during the part of the year while a nonresident.

line 29 by amounts paid from an MSA or an AZLTHSA.

Lines 8 and 9 -

Do not include insurance premiums you paid through an

Complete lines 8 and 9 as instructed on the form.

employer-sponsored health insurance plan (cafeteria plan)

unless your employer included the premiums in Box 1 of your

Line 10 - Job Expenses and Other Miscellaneous

Form(s) W-2.

Expenses

Also, do not include any other medical and dental expenses

Enter the amount of miscellaneous expenses subject to the 2%

paid by the plan unless your employer included the amount

federal adjusted gross income limitation allowable on federal

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

Form 1040, Schedule A, before applying the limitation.

include any amount paid for health insurance that you

Lines 11 through 14 -

deducted in computing your federal adjusted gross income.

Complete lines 11 through 14 as instructed on Form 140PY,

The medical and dental expenses for Arizona purposes are

Schedule A(PYN).

the same as for federal purposes.

Do not include on line 11 any amount that is allocable to income

Line 30 -

excluded from your Arizona taxable income. Such amounts

Enter any amount of medical and dental expenses included

would include employee business expenses attributable to

on line 29 that were paid from your MSA or AZLTHSA.

income excluded from your Arizona taxable income.

Lines 31 through 40 -

Line 15 -

Complete lines 31 through 40 as instructed on Form 140PY,

Enter the amount of other allowable miscellaneous expenses not

Schedule A(PYN).

subject to the 2% federal adjusted gross income limitation that

you incurred and paid while an Arizona resident.

Line 41 -

Also enter the amount of other allowable miscellaneous expenses

You cannot claim both a deduction and a credit for the same

not subject to the 2% federal adjusted gross income limitation

charitable contributions.

from Arizona sources that you incurred and paid during the part

Enter the amount of charitable contributions for which you

of the year while a nonresident.

are taking a credit.

Lines 16 through 20 -

For Example:

Skip lines 16 through 20 if not deducting gambling losses.

If you

Line 16 -

claimed a

For contributions made

credit on

Enter the amount of wagering losses included on line 15,

to a:

Arizona

Form 140PY Schedule A(PYN).

You must make an

Form:

Line 17 -

entry here if you

Contributions to

deducted

the

Enter the total gambling winnings included in your Arizona

321

Qualifying Charitable

amount contributed

gross income.

Organizations

itemized

Line 18 -

deduction

Contributions Made or

Enter the Arizona lottery subtraction from Form 140PY,

federal Form 1040,

322

Fees Paid to Public

page 2, line D32.

Schedule A.

Schools

Line 19 -

Contributions to Private

Maximum allowable gambling loss deduction. Subtract the

323

School Tuition

amount on line 18 from the amount on line 17.

Organizations

Line 20 -

331

School Site Donation

If the amount on line 19 is less than the amount on line 16,

Donation to Military

340

subtract line 19 from line 16. Otherwise, enter zero (0).

Family Relief Fund

Line 21 -

Contributions to

348

Certified School

If you completed lines 16 through 20, subtract line 20 from

Tuition Oganizations

line 15. If you skipped lines 16 through 20, enter the amount

from line 15 here.

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

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

Form 140py - Schedule A(Pyn) Itemized Deductions - 2013 Page 2

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