Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 2
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24Form 140
If You Included Your Child's Unearned
The person who files the return should use the form the
taxpayer would have used. If the department mailed the
Income on Your Federal Return, Does Your
taxpayer a booklet, do not use the label. The person who
Child have to File an Arizona Return?
files the return should print the word "deceased" after the
No. In this case, the child should not file an Arizona return.
decedent's name in the address section of the form. Also
The parent must include that same income in his or her
enter the date of death after the decedent's name.
Arizona taxable income.
If your spouse died in 2011 and you did not remarry in
2011, or if your spouse died in 2012 before filing a return
for 2011, you may file a joint return. If your spouse died in
Find an Authorized E-File Provider
2011, the joint return should show your spouse's 2011
income before death, and your income for all of 2011. If
your spouse died in 2012, before filing the 2011 return, the
An authorized E-File provider can
joint return should show all of your income and all of your
take the guesswork out of filing taxes.
spouse's income for 2011. Print "Filing as surviving spouse"
in the area where you sign the return. If someone else is the
To Find an
personal representative, he or she must also sign the return.
Authorized e-File
Are Any Other Returns Required?
Provider near you
You may also have to file a fiduciary income tax return
(Form 141AZ). For details about filing a fiduciary income
tax return, call the department at (602) 255-3381.
Claiming a Refund for a Deceased Taxpayer
If you are claiming a refund for a deceased taxpayer, you
Residency Status
must complete Form 131, Claim for Refund on Behalf of
Deceased Taxpayer. Attach this form to the front of the
If you are not sure if you are an Arizona resident for state
return.
income tax purposes, we may be able to help. The
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 is where you intend to return if you are living or working
17, 2012. File your return as soon as you can after January
temporarily in another state or country. If you leave Arizona
1, but no later than April 17, 2012. If you are a fiscal year
for a temporary period, you are still an Arizona resident while
filer, your return is due on the 15th day of the fourth month
gone. A resident is subject to tax on all income no matter
following the close of your fiscal year.
where the resident earns the income.
What if You Cannot File on Time?
Part-Year Residents
You may request an extension if you know you will not be
If you are a part-year resident, you must file Form 140PY,
able to file on time.
Part-Year Resident Personal Income Tax Return.
NOTE: An extension does not extend the time to pay your income
You are a part-year resident if you did either of the
tax. For details, see the instructions for Arizona Form 204.
following during 2011.
To get a filing extension, you can either:
You moved into Arizona with the intent of becoming a
1. Apply for a state extension (Form 204). To apply for a state
resident.
extension, file Arizona Form 204 by April 17. See
You moved out of Arizona with the intent of giving up
Form 204 for details. You do not have to attach a copy of
your Arizona residency.
the extension to your return when you file, but make
sure that you check box 82F on page 1 of the return. If
Nonresidents
you must make a payment, use Arizona Form 204, or visit
If you are a nonresident, you must file Form 140NR,
to make an electronic payment.
Nonresident Personal Income Tax Return.
2.
Use your federal extension (federal Form 4868). File your
Arizona return by the same due date. You do not have to
What if a Taxpayer Died?
attach a copy of your federal extension to your return, but
If a taxpayer died before filing a return for 2011, the
make sure that you check box 82F on page 1 of the return.
taxpayer's spouse or personal representative may have to file
When Should You File if You are a
and sign a return for that taxpayer. A personal representative
Nonresident Alien?
can be an executor, administrator, or anyone who is in
charge of the deceased taxpayer’s property.
The due date for your Arizona return is not the same as the
If the deceased taxpayer did not have to file a return but had
due date for your federal return. Your Arizona return is due by
tax withheld, a return must be filed to get a refund.
April 17 even though your federal return is due on June 15.
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