Form 140NR X & Y Tables

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

Form 140PY X & Y Tables

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

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 Estimated Tax Payment Booklet

Form is used by individual taxpayers mailing a voluntary or mandatory estimated payment;  a partnership or S corporation mailing a voluntary estimated payment on behalf of its nonresident individual partners/shareholders participating in the filing of a composite return.

This form is not tax year specific and can be used for any prior tax year.

Use Form 200 to request relief from liability for tax, plus related penalties and interest, that you think only your spouse (or former spouse) should pay.  This includes relief for separation of liability, innocent spouse relief, or equitable relief.

Individual resident taxpayers, filing Form 140, 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.

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.

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.  

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.