Form 140nr - Nonresident Personal Income Tax Return
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20Arizona Form
2011 Nonresident Personal Income Tax Return
140NR
Leave the Paper Behind - e-file!
You live on the reservation established for that tribe.
You earned all of your income on that reservation.
Quick Refunds
The department has issued a ruling on the Arizona tax
Accurate
treatment of American Indians. This ruling is ITR 96-4. To
Proof of Acceptance
see this ruling, visit our web site at and
Free **
click on legal research and then click on rulings.
Do You Have to File if You are the Spouse
No more paper, math errors, or mailing delays when
you e-file!
of an American Indian and You are Not an
Enrolled Indian?
Refunds in as little as 7 to 10 days with direct deposit
option.
You must file if you meet the Arizona filing requirements. The
e-file today, pay by April 17, 2012, to avoid penalties
department has issued a ruling on the tax treatment of
and interest.
spouses of American Indians. This ruling is ITR 96-4. To
see this ruling, visit our web site at and
e-file through an Authorized IRS/DOR e-file provider or
click on legal research and then click on rulings.
by using your Personal Computer and the Internet. Visit
Do You Have to File if You are in the
our web site at for a listing of approved e-
Military?
file providers and on-line filing sources.
** For free e-file requirements, check out our web site at
You must file if you meet the Arizona filing requirements
unless all the following apply to you.
.
You are an active duty member of the United States
Are You Subject to Tax in Arizona?
armed forces.
You are subject to Arizona income tax on all income derived
Your only income for the taxable year is pay received
from Arizona sources. If you are in this state for a temporary or
for active duty military service.
transitory purpose or did not live in Arizona but received
income from sources within Arizona during 2011, you are
There was no Arizona tax withheld from your active
subject to Arizona tax. Income from Arizona sources includes
duty military pay.
wages, rental income, business income, the sale of Arizona real
If Arizona tax was withheld from your active duty military
estate, interest and dividends having a taxable or business situs
pay, you must file an Arizona income tax return to claim any
in this state, or any other income from an Arizona source.
refund you may be due from that withholding.
Do You Have to File?
You must also file an Arizona income tax return if you have
any other income besides pay received for active duty
Arizona Filing Requirements
military service.
These rules apply to all Arizona taxpayers.
You must file if
and your
or your gross
If you are an Arizona resident and you have to file an Arizona
you are:
Arizona adjusted
income is at least:
return, you should file using Form 140. If you were an
gross income is
Arizona resident when you entered the service, you remain an
at least:
Arizona resident, no matter where stationed, until you
establish a new domicile. As an Arizona resident, you must
Single
$ 5,500
$15,000
report all of your income, no matter where stationed. You
Married
$11,000
$15,000
must include your military pay, but using Form 140, you may
filing jointly
subtract all pay received for active duty military service, to the
Married
$ 5,500
$15,000
extent it is included in your federal adjusted gross income.
filing
If you are not an Arizona resident, but stationed in Arizona,
separately
the following applies to you.
Head of
$ 5,500
$15,000
You are not subject to Arizona income tax on your
household
military pay.
If you are a nonresident, you must report income derived
You must report any other income you earn in Arizona.
from Arizona sources.
Use Form 140NR, Nonresident Personal Income Tax
Return, to report this income.
To see if you have to file, figure your gross income the
same as you would figure your gross income for federal
To find out more, see our brochure, Pub 704, Taxpayers in
income tax purposes. Then you should exclude income
the Military. To see this brochure, visit our web site at
Arizona law does not tax.
and click on publications.
You can find your Arizona adjusted gross income on line
If You Included Your Child's Unearned
18 of Arizona Form 140NR.
Income on Your Federal Return, Does Your
Child Have to File an Arizona Return?
NOTE: Even if you do not have to file, you must still file a
return to get a refund of any Arizona income tax withheld.
No. In this case, the child should not file an Arizona return.
The parent must include that same income in his or her
Do You Have to File if You are an American
Arizona taxable income.
Indian?
Residency Status
You must file if you meet the Arizona filing requirements
unless all the following apply to you.
If you are not sure if you are an Arizona resident for state
income tax purposes, we may be able to help. The
You are an enrolled member of an Indian tribe.
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