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.
Update to the 2020 Increase Standard Deduction Worksheet for taxpayers electing to take the standard deduction on their Arizona 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.
Update to the 2020 Increase Standard Deduction Worksheet for taxpayers electing to take the standard deduction on their Arizona tax return:
Please disregard the information provided in the worksheet's Note Section (Note #2 on Form 140; Note #3 on Forms 140NR, 140PY and 140X). The correct amount to enter on line 6C is the total amount of charitable contributions made in 2020 for which you are claiming a tax credit for the current tax year (2020) or prior tax year (2019).
Individual part-year resident taxpayers, filing Form 140PY, 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.
Part-Year Resident Personal Income Tax Form -- Non-fillable Form (use the 140 X & Y Table for the current year)
Form is used by part-year residents to report all income earned while an Arizona resident (including related expenses, allowable deductions and credits) and any income earned from Arizona sources (including related expenses, allowable deductions and credits) before moving to (or after leaving) the state.
Update to the 2020 Increase Standard Deduction Worksheet for taxpayers electing to take the standard deduction on their Arizona tax return:
Part-Year Resident Personal Income Tax Form -- Calculating (use the 140 X & Y Table for the current year)
Form is used by part-year residents to report all income earned while an Arizona resident (including related expenses, allowable deductions and credits) and any income earned from Arizona sources (including related expenses, allowable deductions and credits) before moving to (or after leaving) the state.
This fillable is for taxpayers who want a form that does the math for you.
