Individual

Individual Income Tax Credit

A married taxpayer filing a joint return uses this form to apply directly to the department for protection of the injured spouse’s share of any Arizona income tax overpayment or refund from setoff for certain debts of the other spouse.

Form is used by a individual who electronically files an income tax return (Form 140) and is separately mailing payment for taxes not remitted with the tax form, when filed.

Individual part-year resident taxpayers, filing Form 140PY, who have Arizona sourced income during the period while a nonresident, are required to complete this form when electing to take itemized deductions and making adjustments to amounts  of certain items reported on the taxpayer's federal Schedule A.  These taxpayers must prorate a portion of their itemized deductions allowed for the part of the year while a nonresident. 

Form is used by qualified individuals to claim a refundable income tax credit for taxes paid on property located in Arizona that is either owned by or rented by the taxpayer.  Taxpayer's claiming the property income tax credit, may also use this form to claim a credit for increased excise taxes.  

If you have questions on the form, contact [email protected].  

The form is used by all individual taxpayers, regardless of filing status and form type (including partnerships and S corporations that filed a composite nonresident return on behalf of nonresident partners and shareholders) to change amounts reported on taxpayer's originally filed return or last amended income tax return. 

Individual non-resident taxpayers, filing Form 140NR, are required to complete this form when electing to take itemized deductions and making adjustments to amounts  of certain items reported on the taxpayer's federal Schedule A.  As an Arizona non-resident any deduction taken must be prorated based on Arizona income to total income reported on the federal return.

Form 140NR X & Y Tables

For tax year 2018 and forward, see Form 140 X & Y Tables.

Form is used by non-residents to report income derived from Arizona sources and related expenses, allowable deductions and credits.