140%20Schedule%20A%20instructions

This document provides instructions for completing Arizona Form 140 Schedule A, which is used to adjust itemized deductions claimed on a federal Schedule A for an Arizona tax return. Key points: 1. Form 140 Schedule A must be completed if making adjustments to the federal Schedule A for medical expenses paid by an MSA, gambling losses/lottery winnings, property tax credits, charitable contribution credits, or expenses related to income not taxed by Arizona. 2. Medical expenses entered on line 1 should not be reduced by the federal adjusted gross income percentage or amounts paid by insurance or other sources. 3. Expenses entered on line 15 should be those deducted on the federal Schedule A that are related to income not