Form 140nr - Nonresident Personal Income Tax Return (Page 2 of 20) in pdf

Form 140NR

department has issued a procedure on determining residency

What are the Filing Dates and Penalties?

status. This procedure is ITP 92-1. To see this procedure,

visit our web site at and click on legal

When Should You File?

research and then click on procedures.

You have extra time to file and pay for 2011 because April

Residents

15, 2012 falls on a Sunday and April 16, 2012 is a legal

holiday in Washington DC. This means that your 2011

You are a resident of Arizona if your domicile is in Arizona.

calendar year tax return is due no later than midnight, April

Domicile is the place where you have your permanent home. It

17, 2012. File your return as soon as you can after January

is where you intend to return if you are living or working

1, but no later than April 17, 2012.

temporarily in another state or country. If you leave Arizona

for a temporary period, you are still an Arizona resident while

If you are a fiscal year filer, your return is due on the 15th day

gone. A resident is subject to tax on all income no matter where

of the fourth month following the close of your fiscal year.

the resident earns the income.

What if You Cannot File on Time?

If you are a full year resident, you must file Form 140, Form

You may request an extension if you know you will not be

140A, or Form 140EZ.

able to file on time.

Part-Year Residents

NOTE: An extension does not extend the time to pay your

If you are a part-year resident, you must file Form 140PY,

income tax. For details, see the instructions for Arizona

Part-Year Resident Personal Income Tax Return.

Form 204.

You are a part-year resident if you did either of the

To get a filing extension, you can either:

following during 2011.



Apply for a state extension (Form 204). To apply for a

You moved into Arizona with the intent of becoming a

state extension, file Arizona Form 204 by April 17. See

resident.

Form 204 for details. You do not have to attach a copy of



You moved out of Arizona with the intent of giving up

the extension to your return when you file, but make sure

your Arizona residency.

that you check box 82F on page 1 of the return. If you

Nonresidents

must make a payment, use Arizona Form 204, or visit

to make an electronic payment.

If you are a nonresident, you must file Form 140NR,

You may use your federal extension (federal Form

Nonresident Personal Income Tax Return.

4868). File your Arizona return by the same due date.

What if a Taxpayer Died?

You do not have to attach a copy of your federal

If a taxpayer died before filing a return for 2011, the

extension to your return, but make sure that you check

taxpayer's spouse or personal representative may have to file

box 82F on page 1 of the return.

and sign a return for that taxpayer.

A personal

When Should You File if You are a

representative can be an executor, administrator, or anyone

Nonresident Alien?

who is in charge of the deceased taxpayer’s property.

If the deceased taxpayer did not have to file a return but had

The due date for your Arizona return is not the same as the

tax withheld, a return must be filed to get a refund.

due date for your federal return. Your Arizona return is due

by April 17 even though your federal return is due on June

The person who files the return should use the form the

15. If you want to file your Arizona return after April 17,

taxpayer would have used. If the department mailed the

you must ask for a filing extension. You must file this

taxpayer a booklet, do not use the label. The person who

request by April 17. Arizona will allow up to a 6-month

files the return should print the word "deceased" after the

extension. This will allow you to file your return by

decedent's name in the address section of the form. Also

October 15, 2012. See Form 204 for extension filing

enter the date of death after the decedent's name.

details.

If your spouse died in 2011 and you did not remarry in

If you have a federal 6-month extension, you can file

2011, or if your spouse died in 2012 before filing a return

your Arizona return under that extension. If you file

for 2011, you may file a joint return. If your spouse died in

using your federal extension, Arizona will also allow

2011, the joint return should show your spouse's 2011

you an extra 6 months. Because we will allow only 6

income before death, and your income for all of 2011. If

months, the due date for your Arizona return is not the

your spouse died in 2012, before filing the 2011 return, the

same as the due date for your federal return. In this

joint return should show all of your income and all of your

case, your Arizona return will be due by October 15

spouse's income for 2011. Print "Filing as surviving spouse"

even though your federal return will not be due until

December 15. If you file your 2011 Arizona calendar year

in the area where you sign the return. If someone else is the

return after October 15, 2012, your return will be late.

personal representative, he or she must also sign the return.

If you are a fiscal year filer, your return is due on the 15th day

Are any Other Returns Required?

of the fourth month following the close of your fiscal year.

You may also have to file a fiduciary income tax return (Form

What if You File or Pay Late?

141AZ). For details about filing a fiduciary income tax return,

call the department at (602) 255-3381.

If you file or pay late, we will charge you interest and

penalties on the amount you owe. If the U.S. Post Office

Claiming a Refund for a Deceased Taxpayer

postmarks your 2011 calendar year return by April 17, 2012,

If you are claiming a refund for a deceased taxpayer, you

your return will not be late. You may also use certain private

must complete Form 131, Claim for Refund on Behalf of

delivery services designated by the IRS to meet the “timely

Deceased Taxpayer. Attach this form to the front of the return.

mailing as timely filed” rule.

Form 140nr - Nonresident Personal Income Tax Return Page 2

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