Personal income tax return filed by full-year resident taxpayers.
You may use Form 140 if all of the following apply:
- Your Arizona taxable income is $50,000 or more, regardless of filing status
- You are making adjustments to income
- You itemize deductions
- You claim nonrefundable tax credits other than the Family Tax Credit, the Credit for Excise Taxes, and/or the Property Tax Credit or are required to recapture prior tax credit amounts (see form instructions for more information)
- You are claiming estimated tax payments