Form 140nr - Nonresident Personal Income Tax Return (Page 12 of 20) in pdf

Form 140NR

allowed to be deducted in computing your federal adjusted

Figuring Your Arizona Tax

gross income for 2011 under I.R.C. § 108(i).

Line 19 - Itemized or Standard Deductions

M. Other Adjustments

You must decide whether to take the standard deduction or

Other special adjustments may be necessary. Call one of

to itemize your deductions. Your Arizona income tax will be

the numbers listed on the back cover if any of the

less if you take the larger of your standard deduction or your

following apply.

itemized deduction.



You are a previously certified defense contractor that

When you e-File, the software completes

elected to amortize under Arizona Revised Statutes section

the math for you.

43-1024.



You sold or disposed of property that was held for the

Your Standard Deduction

production of income subject to Arizona tax and your basis

was computed under the Arizona Income Tax Act of 1954.

Tax Tip: You must prorate the standard deduction.



You deferred exploration expenses determined under

Nonresident individuals, who claim the standard deduction,

Internal Revenue Code section 617 in a taxable year

must prorate the deduction by the percentage which the

ending before January 1, 1990, and you have not

taxpayer’s Arizona gross income is of the taxpayer’s federal

previously taken a subtraction for those expenses.

adjusted gross income.

This will in effect prorate the

Line D32 - Total Subtractions

standard deduction between income taxable to Arizona and

income not taxable to Arizona and allow only that portion of

Add lines D26 through D31. Enter the total here and on the

the deduction allocable to income taxable to Arizona.

front of your return on line 17.

If you take the standard deduction, check box

Line E33 - Last Name(s) Used in Prior Years

Standard Deduction Chart

Use line E33 if the last name that you are using on this

If your filing status is:

Your standard

return is not the same as the last name you used on

deduction prior to

Arizona returns filed for the last 4 years. On line E33,

prorating is:

enter any other last name(s) that you used when filing



Single

$4,703

your Arizona return during the last 4 years.



Married filing separately

$4,703

Totaling Your Income



Married filing jointly

$9,406



Line 14 - Federal Adjusted Gross Income

Head of household

$9,406

You must complete your federal return before completing

Standard Deduction Worksheet

your Arizona return. You must complete a 2011 federal

return to determine your federal adjusted gross income even

1. Amount from standard deduction

if not filing a federal return.

chart. Enter the amount shown

for your filing status.

Arizona uses federal adjusted gross income as a starting

point to determine Arizona taxable income. Enter your

2. Enter your Arizona percentage from

federal adjusted gross income from page 2, line B15.

Form 140NR, page 2, line B17.

Line 15 - Arizona Income

3. Multiply line 1 by the percent on

Enter your Arizona income from page 2, line B16, of your return.

line 2. Enter the result here and

Line 16 - Additions to Income

on Form 140NR, page 1, line 19.

Enter the amount from page 2, line C21, of your return.

Also check box

S if you are

Line 17 - Subtractions From Income

taking the standard deduction.

Enter the amount from page 2, line D32, of your return.

Your Itemized Deduction

Line 18 - Arizona Adjusted Gross Income

You may itemize deductions on your Arizona return even if

Add lines 15 and 16, then subtract line 17 from the sum.

You may also complete the following worksheet to figure

you do not itemize deductions on your federal return. The

your Arizona adjusted gross income.

itemized deductions allowed for Arizona purposes are those

itemized deductions that are allowable under the Internal

Arizona Adjusted Gross Income Worksheet

Revenue Code. As an Arizona nonresident, you must prorate

1. Enter

the

amount

from Form

these deductions by the percentage which your Arizona

140NR, page 1, line 15.

gross income is of your federal adjusted gross income.

2. Enter

the

amount

from Form

To determine your Arizona itemized deductions, complete a

140NR, page1, line 16

federal Form 1040, Schedule A. Then complete the Arizona

3. Add line 1 to line 2. Enter the total.

Form 140NR, Schedule A(NR). If you itemize deductions,

4. Enter

the

amount

from Form

check box

140NR, page 1, line 17.

NOTE: If you itemize, you must attach a copy of your

5. Subtract the amount on line 4 from

federal Schedule A and your Arizona Schedule A(NR) to

the amount on line 3. Enter the total

your Arizona return.

here and also on Form 140NR, page

1, line 18.

Form 140nr - Nonresident Personal Income Tax Return Page 12

Related Articles

Related forms

Related Categories