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:
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).
Arizona Amended Return Notice
Simplified instructions for full-year residents amending 2020 Forms 140, 140A or 140EZ (Line numbers refer to Form 140X).
These simplified instructions are intended for Arizona residents who have adjustments related to the following:
- A reduction in federal adjusted gross income related to the exclusion of unemployment compensation
- Family tax credit
- Excise tax credit.
Click here for guidance on amended a 2020 income tax return.
Resident taxpayers with other changes should refer to the full Form 140X instructions.