Itemized Deductions for Part-Year Resident with Nonresident Income Form

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.