This document provides information about filing an Arizona personal income tax return for 2006. It discusses who must file a return, filing dates and penalties, how to file electronically for free, and other general instructions. Some key points: - You must file if your Arizona gross income is at least $15,000 regardless of filing status, or your Arizona adjusted gross income is at least $5,500 depending on filing status. - The filing deadline is April 16, 2007. Late filing or payment will result in penalties. You can request an extension but it does not extend your payment deadline. - You can file your Arizona return electronically for free through an authorized e-file provider or using your personal computer

1. Arizona Form
2006 Resident Personal Income Tax Return 140A
Do You Have to File?
Leave the Paper Behind - e-File!
• Arizona Filing Requirements
Quick Refunds
• These rules apply to all Arizona taxpayers.
Accurate
• Proof of Acceptance You must file if AND your OR your gross
• Free ** you are: Arizona adjusted income is at
gross income is least:
No more paper, math errors, or mailing delays when you
at least:
e-File!
• Single $ 5,500 $15,000
Refunds in as little as 5 days with direct deposit option.
• Married $11,000 $15,000
e-File today, pay by April 16, 2007, to avoid penalties and filing jointly
• Married
interest. $ 5,500 $15,000
filing
e-File through an Authorized IRS/DOR e-file provider or
separately
by using your Personal Computer and the Internet. Visit
• Head of $ 5,500 $15,000
our web site at www.azdor.gov for a listing of approved e-
household
file providers and on-line filing sources.
If you are an Arizona resident, you must report income
** For free e-file requirements, check out our web site at from all sources. This includes out-of-state income.
www.azdor.gov.
To see if you have to file, figure your gross income the
Who Can Use Form 140A? same as you would figure your gross income for federal
income tax purposes. Then, you should exclude income
You can use Form 140A to file for 2006 if all of the
Arizona law does not tax.
following apply to you.
Income Arizona law does not tax includes:
You (and your spouse if married filing a joint return) are full
• Interest from U.S. Government obligations
year residents of Arizona.
• Social security retirement benefits received under
• Your Arizona taxable income is less than $50,000, Title II of the Social Security Act
regardless of your filing status. • Benefits received under the Railroad Retirement Act
• You are not making any adjustments to income. • Active duty military pay
• You do not itemize deductions. You can find your Arizona adjusted gross income on
• The only tax credits you can claim are: line 18 of Arizona Form 140A.
the family income tax credit, NOTE: Even if you do not have to file, you must still file a
the property tax credit, return to get a refund of any Arizona income tax withheld.
the credit for increased excise taxes,
Do You Have to File if You Are an American
the Clean Elections Fund tax credit.
• You are not claiming estimated tax payments. Indian?
You must file if you meet the Arizona filing requirements
NOTE: DO not file Form 140A if you are an active duty
unless all the following apply to you.
military member. For 2006, you may subtract all active duty
• You are an enrolled member of an Indian tribe.
military pay included in federal adjusted gross income. To take
• You live on the reservation established for that tribe.
this subtraction, you must file your 2006 return using Form 140.
For more information, see Form 140 instructions. • You earned all of your income on that reservation.
Enrolled members of American Indian tribes that must file a return
may subtract wages earned while living and working on their
tribe's reservation. If you are eligible to subtract these wages,
you must file Form 140. In this case, do not file Form 140A.
Did You Know… To find out more, see Arizona Department of Revenue
Income Tax Ruling ITR 96-4.
Do You Have to File if You Are a Non-Indian
…most taxpayers who use or Non-Enrolled Indian Married to an
American Indian?
this form are eligible for
FREE E-File? You must file if you meet the Arizona filing requirements. For
details on how to figure what income to report, see Arizona
Department of Revenue Income Tax Ruling ITR 96-4.
Do You Have to File if You Are in The
To see if YOU Military?
qualify log on You must file if you meet the Arizona filing requirements
unless all the following apply to you.
www.azdor.gov • You are an active duty member of the United States
armed forces.
• Your only income for the taxable year is compensation
received for active duty military service.
• There was no Arizona tax withheld from your active
duty military pay.

2. Form 140A
Nonresidents
If Arizona tax was withheld from your active duty military
pay, you must file an Arizona income tax return to claim any If you are a nonresident, you must file Form 140NR,
refund you may be due from that withholding. Nonresident Personal Income Tax Return.
You must also file an Arizona income tax return if you have
What if a Taxpayer Died?
any other income besides compensation received for active
If a taxpayer died before filing a return for 2006, the
duty military pay.
taxpayer's spouse or personal representative may have to file
If you are an Arizona resident and you have to file an
and sign a return for that taxpayer. If the deceased taxpayer
Arizona return, you should file using Form 140. If you were
did not have to file a return but had tax withheld, a return
an Arizona resident when you entered the service, you
must be filed to get a refund.
remain an Arizona resident, no matter where stationed, until
The person who files the return should use the form the
you establish a new domicile. As an Arizona resident, you
taxpayer would have used. If the department mailed the
must report all of your income, no matter where stationed.
taxpayer a booklet, do not use the label. The person who
You must include your military pay, but using Form 140,
files the return should print the word quot;deceasedquot; after the
you may subtract all compensation received for active duty
decedent's name in the address section of the form. Also
military service, to the extent such income is included in
enter the date of death after the decedent's name.
your federal adjusted gross income.
If your spouse died in 2006 and you did not remarry in
If you are not an Arizona resident, but stationed in Arizona,
2006, or if your spouse died in 2007 before filing a return
the following applies to you.
for 2006, you may file a joint return. If your spouse died in
• You are not subject to Arizona income tax on your 2006, the joint return should show your spouse's 2006
military pay. income before death, and your income for all of 2006. If
• You must report any other income you earn in Arizona. your spouse died in 2007, before filing the 2006 return, the
Use Form 140NR, Nonresident Personal Income Tax joint return should show all of your income and all of your
Return, to report this income. spouse's income for 2006. Print quot;Filing as surviving spousequot;
in the area where you sign the return. If someone else is the
To find out more, see Arizona Department of Revenue
personal representative, he or she must also sign the return.
brochure, Pub 704, Taxpayers in the Military.
e-File the return to receive the refund in as
little as 5 days with direct deposit option.
Are Any Other Returns Required?
You may also have to file a fiduciary income tax return. For
details about filing a fiduciary income tax return, call the
See the light of day
Forget about department at (602) 255-3381.
from the comfort of
midnight runs to Claiming a Refund For a Deceased Taxpayer
your home with E-File
the post office If you are claiming a refund, you must complete Form 131,
Claim for Refund on Behalf of Deceased Taxpayer. Attach
this form to the front of the return.
www.azdor.gov What Are The Filing Dates And Penalties?
When Should You File?
Residency Status April 15, 2007 falls on a Sunday. Therefore, your 2006
calendar year tax return is due no later than midnight, April 16,
If you are not sure if you are an Arizona resident for state
2007. File your return as soon as you can after January 1,
income tax purposes, you should get Arizona Department of
but no later than April 16, 2007.
Revenue Income Tax Procedure ITP 92-1.
What if You Cannot File on Time?
Residents
You may request an extension if you know you will not be
You are a resident of Arizona if your domicile is in Arizona.
able to file on time.
Domicile is the place where you have your permanent home.
It is where you intend to return if you are living or working NOTE: An extension does not extend the time to pay your income
temporarily in another state or country. If you leave Arizona tax. For details, see the instructions for Arizona Form 204.
for a temporary period, you are still an Arizona resident
To get a filing extension, you can either:
while gone. A resident is subject to tax on all income no
matter where the resident earns the income. 1. Apply for a state extension (Form 204). To apply for a
state extension, file Arizona Form 204 by April 16. See
Part-Year Residents
Form 204 for details. You do not have to attach a copy of
If you are a part-year resident, you must file Form 140PY, the extension to your return when you file, but make sure
Part-Year Resident Personal Income Tax Return. that you check box 82F on page 1 of the return. If you
must make a payment, use Arizona Form 204.
You are a part-year resident if you did either of the following
during 2006. 2. You may use your federal extension (federal Form 4868).
• You moved into Arizona with the intent of becoming a File your Arizona return by the same due date. You do not
resident. have to attach a copy of your federal extension to your
• You moved out of Arizona with the intent of giving up return, but make sure that you check box 82F on page 1
of the return.
your Arizona residency.
2

3. Form 140A
Interest
Find an Authorized E-File Provider
The department charges interest on any tax not paid by the
due date. The department will charge you interest even if
An authorized E-File provider can you have an extension. If you have an extension, the
take the guesswork out of filing taxes. department will charge you interest from the original due
date until the date you pay the tax. The Arizona interest rate
To Find an is the same as the federal rate.
Authorized E-File When Should You Amend a Return?
Provider near you If you need to make changes to your return once you have
filed, you should file Form 140X, Individual Amended
log on Return. Do not file a new return for the year you are
www.azdor.gov correcting. Generally, you have four years to amend a return
to claim a refund.
When Should You File if You Are a If you amend your federal return for any year, you must also
Nonresident Alien? file an Arizona Form 140X for that year. You must file the
Form 140X within 90 days of amending your federal return.
You must file your Arizona tax return by April 16, even
though your federal income tax return is due on June 15. If If the IRS makes a change to your federal taxable income for
you want to file your Arizona return after April 16, you must any year, you must report that change to Arizona. You may
file for an extension by April 16. If you have a federal 6- use one of the following two options to report this change.
month extension until December 15, 2007, Arizona will
Option 1
recognize the federal extension, but only for a period of 6
You may file a Form 140X for that year. If you choose this
months from the due date of your Arizona return. So, if you
option, you must amend your Arizona return within 90 days
are filing your Arizona return under a federal extension, you
of the change. Attach a complete copy of the federal notice
must file your Arizona return by October 15, 2007, even
to your Form 140X.
though your federal return will not be due until December 15,
2007. See Form 204 for extension filing details. Option 2
If you are a fiscal year filer, your return is due on the 15th day
You may file a copy of the final federal notice with the
of the fourth month following the close of your fiscal year.
department within 90 days. If you choose this option, you
What if You File or Pay Late? must include a statement in which you must:
1. Request that the department recompute your tax; and
If you file or pay late, the department will charge you
interest and penalties on the amount you owe. If the U.S. 2. Indicate if you agree or disagree with the federal notice.
Post Office postmarks your 2006 calendar year return by
If you do not agree with the federal notice, you must also
April 16, 2007, your return will not be late. You may also
include any documents that show why you do not agree.
use certain private delivery services designated by the IRS to
meet the “timely mailing as timely filed” rule. If you choose option 2, mail the federal notice and any other
documents to:
Late Filing Penalty
Arizona Department of Revenue
If you file late, the department will charge you a late filing
1600 W. Monroe, Attention: Individual Income Audit
penalty. This penalty is 4½ percent of the tax required to be
Phoenix, AZ 85007-2650
shown on the return for each month or fraction of a month
the return is late. This penalty cannot exceed 25 percent of
the tax found to be remaining due.
File your IRS and AZ returns at the
Late Payment Penalty
same time
If you pay your tax late, the department will charge you a
late payment penalty. This penalty is ½ of 1 percent (.005) Faster Refunds with Direct Deposit
of the amount shown as tax for each month or fraction of a
Checks for errors before you file
month for which the failure continues. This penalty cannot
exceed a total of 10 percent.
Extension Underpayment Penalty
SAVE TIME WITH E-FILE
If you file your return under an extension, you must pay 90
percent of the tax shown on your return by the return's
Ask your tax professional for E-File, or
original due date. If you do not pay this amount, the
department can charge you a penalty. This penalty is ½ of 1
Do-it-yourself using the Internet
percent (.005) of the tax not paid for each 30 day period or
fraction of a 30 day period. The department charges this
penalty from the original due date of the return until the date
www.azdor.gov
you pay the tax. This penalty cannot exceed 25 percent of
the unpaid tax.
NOTE: If you are subject to two or more of the above
penalties, the total cannot exceed 25 percent.
3

4. Form 140A
Identification Numbers for Paid Preparers
Line-by-Line Instructions
If you pay someone else to prepare your return, that person
Tips for Preparing Your Return: must also include an identification number where requested.
• Make sure that you write your social security number A paid preparer may use any of the following.
on your return.
• his or her SSN
• Complete your return using black ink.
• his or her PTIN
• You must round dollar amounts to the nearest whole
• the federal employer identification number for the business
dollar. If 50 cents or more, round up to the next dollar;
if less than 50 cents, round down. Do not enter cents. A paid preparer who fails to include the proper numbers
• You must complete your federal return before you can may also be subject to a penalty.
start your Arizona return.
Determining Your Filing Status
• Make sure you include your home telephone number. If
your daytime number is not the same as your home
The filing status that you use on your Arizona return may be
number, make sure you include a daytime telephone
different from that used on your federal return.
number.
Use this section to determine your filing status. Check the
e-File checks your return for errors before
correct box (4 through 7) on the front of Form 140A.
you file.
Line 4 Box - Married Filing a Joint Return
Entering Your Name, Address, and Social
You may use this filing status if married as of December 31,
Security Number (SSN)
2006. It does not matter whether or not you were living with
your spouse. You may elect to file a joint return, even if you
Lines 1, 2, and 3 -
and your spouse filed separate federal returns.
NOTE: Make sure that you write your social security
You may use this filing status if your spouse died during
number on the appropriate line.
2006 and you did not remarry in 2006. See page 2 of these
instructions for details.
If your booklet has a peel-off label, use that label if all the
information is correct. If any of the information on the label The Arizona Form 140A is for full year residents only. You
is incorrect, do not use the label. Attach the label after you may not file a joint Arizona income tax return on Form 140A
finish your return. If you do not have a peel-off label, print or if any of the following apply.
type your name, address, and SSN in the space provided.
1. Your spouse is a nonresident alien (citizen of and living
If you e-File, you do not need a label. in another country).
If you are filing a joint return, enter your SSNs in the same 2. Your spouse is a resident of another state.
order as your names. If your name appears first on the 3. Your spouse is a part-year Arizona resident.
return, make sure your SSN is the first number listed. If you
If filing a joint return with your nonresident spouse, you may file
are a nonresident of the United States or a resident alien who
a joint return using Form 140NR. See Form 140NR instructions.
does not have an SSN use the identification number (ITIN)
the IRS issued to you. If filing a joint return with your part-year resident spouse,
For a deceased taxpayer, see page 2 of these instructions. you may file a joint return using Form 140PY. See Form 140PY
instructions.
Use your current home address. The department will send
your refund or correspond with you at that address. For details on filing a joint return with your part-year
resident or nonresident spouse, see Arizona Department of
NOTE: Make sure your SSN is correct. If you are filing a
Revenue Income Tax Ruling ITR 95-2.
joint return, also make sure you list your SSNs in the same
order every year. Line 5 Box - Head of Household
Make sure that every return, statement, or document that you You may file as head of household on your Arizona return,
file with the department has your SSN. Make sure that all only if one of the following applies.
SSNs are clear and correct. You may be subject to a penalty if
• You qualify to file as head of household on your federal
you fail to include your SSN. It may take longer to process
return.
your return if SSNs are missing, incorrect, or unclear.
• You qualify to file as a qualifying widow or widower
on your federal return.
Arizona E-File Line 6 Box - Married Filing Separately
You may use this filing status if married as of December 31,
For Yourself 2006, and you elect to file a separate Arizona return. You
For Your Family may elect to file a separate return, even if you and your
spouse filed a joint federal return.
For Peace of Mind
If you are filing a separate return, check the line 6 box and
enter your spouse's name in the space provided. Also enter
your spouse's SSN in the space provided.
www.azdor.gov
Arizona is a community property state. If you file a separate
return, you must figure how much income to report using
4

5. Form 140A
community property laws. Under these laws, a separate conditions listed above, you can get a statement certified by
return must reflect one-half of the community income from your eye doctor or registered optometrist to that effect instead.
all sources plus any separate income. You must keep the statement for your records.
When you file separate returns, you must account for
File your IRS and AZ Returns at the same time
community deductions and credits on the same basis as
Figures Clean Election Fund Tax Reduction
community income. Both you and your spouse must either
Calculates Deductions and Exemptions
itemize or not itemize. If one of you itemizes, you both must
Checks for Errors before You File
itemize. If one of you takes a standard deduction, you both
And, Much More
must take a standard deduction. One of you may not claim a
standard deduction while the other itemizes.
Saves Time Safe Faster Refunds
If you and your spouse support a dependent child from community
income, either you or your spouse may claim the dependent.
Both of you cannot claim the same dependent on both returns.
Most taxpayers using this form
For details on how to file a separate Arizona income tax
are eligible for FREE E-File.
return, see Arizona Department of Revenue Income Tax
Log on www.azdor.gov to see
Rulings ITR 93-18 and ITR 93-19.
if you qualify.
NOTE: If you can treat community income as separate
income on your federal return, you may also treat that
community income as separate on your Arizona return. See Line 10 Box - Dependents
Arizona Department of Revenue Ruling ITR 93-22.
You must complete Part A, lines A1 through A3b, on page 2
If you are filing a separate return and your spouse is not a of your return before you can total your dependent
resident of Arizona, other special rules may apply. For more exemptions.
details, you should see Arizona Department of Revenue You may claim only the following as a dependent.
Income Tax Ruling, ITR 93-20.
• A person that qualifies as your dependent on your
Line 7 Box - Single federal return.
Use this filing status if you were single on December 31, NOTE: If you do not claim a dependent exemption for a
2006. You are single if any of the following apply to you. student on your federal return in order to allow the student
• You have never been married. to claim a federal education credit on the student’s federal
return, you may still claim the exemption on your Arizona
• You are legally separated under a decree of divorce or
return. For more information, see Arizona Individual
of separate maintenance.
Income Tax Ruling ITR 05-02.
• You were widowed before January 1, 2006, and you did • A person who is age 65 or over (related to you or not)
not remarry in 2006, and you do not qualify to file as a that does not qualify as your dependent on your federal
qualifying widow or widower with dependent children return, but one of the following applies.
on your federal return.
1. In 2006, you paid more than one-fourth of the cost of
Exemptions keeping this person in an Arizona nursing care
institution, an Arizona residential care institution, or an
Write the number of exemptions you are claiming in boxes 8, Arizona assisted living facility. Your cost must be more
9, 10, and 11. Do not put a checkmark. You may lose the than $800.
exemption if you put a checkmark in these boxes. You may
2. In 2006, you paid more than $800 for either Arizona
lose the dependent exemption if you do not complete Part A,
home health care or other medical costs for the person.
lines A1 through A3, on page 2. You may lose the exemption
• A stillborn child if the following apply:
for qualifying parents or ancestors if you do not complete
Part A, lines A4 and A5, on page 2. 1. The stillbirth occurred during 2006.
Line 8 Box - Age 65 and Over 2. You received a certificate of birth resulting in stillbirth
from the Arizona Department of Health Services.
Write quot;1quot; in box 8 if you or your spouse were 65 or older in
3. The child would have otherwise been a member of your
2006. Write quot;2quot; in box 8 if both you and your spouse were
household.
65 or older in 2006.
Completing Line(s) A1
Line 9 Box - Blind
NOTE: If a person who qualifies as your dependent is also
Write quot;1quot; in box 9 if you or your spouse are totally or partially
a qualifying parent or ancestor of your parent, you may claim
blind. Write quot;2quot; in box 9 if both you and your spouse are
that person as a dependent on line A2, or you may claim
totally or partially blind.
that person as a qualifying parent or ancestor of your
If you or your spouse were partially blind as of December 31, parent on line A5. You may not claim that same person on
2006, you must get a statement certified by your eye doctor both line A2 and line A5. Do not list the same person on line A1
that you listed on line A4.
or registered optometrist that:
Enter the following on line(s) A1.
1. You cannot see better than 20/200 in your better eye with
glasses or contact lenses or 1. The dependent's name. If you are claiming an exemption
2. Your field of vision is 20 degrees or less. for a stillborn child and the child was not named, enter
“stillborn child” in place of a name.
If your eye condition is not likely to improve beyond the
5

6. Form 140A
2. The dependent's social security number. If you are You must complete Part A, lines A4 and A5, on page 2 of
claiming an exemption for a stillborn child enter the your return before you can total your exemptions for
certificate number from the certificate of birth resulting qualifying parents and ancestors of your parents.
in stillbirth.
NOTE: If a person who is a qualifying parent or ancestor of
3. The dependent's relationship to you. your parent also qualifies as your dependent, you may claim
that person as a dependent on line A2, or you may claim
4. The number of months the dependent lived in your home
that person as a qualifying parent or ancestor of your
during 2006. If you are claiming an exemption for a stillborn
parent on line A5. You may not claim that same person on
child, enter the date of birth resulting in the stillbirth.
both line A2 and line A5. Do not list the same person on line
You may lose the exemption if you do not furnish this information. A4 that you listed on line A1.
Line A2 - Total Dependents Completing Line(s) A4
Enter the total number of persons listed on line(s) A1. Enter Enter the following on line(s) A4.
the same number on the front of the return in box 10.
1. The name of the qualifying parent or ancestor of your parent.
Lines A3a and A3b - Persons You Did Not 2. The social security number of the qualifying parent or
ancestor of your parent.
Take as Dependents on Your Federal
Return 3. The qualifying parent’s or ancestor’s relationship to you,
or your spouse if filing a joint return.
On line A3a, enter the following.
4. The number of months the qualifying parent or ancestor
1. The names of any dependents age 65 or over listed on of your parent lived in your home during 2006.
line(s) A1 that you cannot take as a dependent on your
You may lose the exemption if you do not furnish this
federal return.
information.
2. The name of any stillborn child listed on line(s) A1, if
Line A5 - Total Qualifying Parents or
the stillborn child was named. If the stillborn child was
Ancestors of Your Parents
not named, enter “stillborn child” on line A3a. Also enter
the date of birth resulting in the stillbirth.
Enter the total number of persons listed on line(s) A4. Enter
On line A3b, enter the name of any student listed on line(s) A1, the same number on the front of the return in box 11.
that you did not claim as an exemption on your federal
Line B6 Different Last Names
return in order to allow that student to claim a federal
education credit on the student’s federal return. If you filed an Arizona tax return within the past four
years with a different last name, enter your prior last
Line 11 Box - Qualifying Parents and name(s) in Part B.
Ancestors of Your Parents
Totaling Your Income
A qualifying parent or ancestor of your parent may be any
one of the following. Line 12 - Federal Adjusted Gross Income
• Your parent or your parent’s ancestor. Your parent’s You must complete your federal return before you enter an
ancestor is your grand parent, great grand parent, great amount on line 12. You must complete a 2006 federal
great grand parent, etc. return to figure your federal adjusted gross income. You
must complete a federal return even if you do not have to
• If married filing a joint return, your spouse’s parent or
file a federal return.
an ancestor of your spouse’s parent.
Exemptions
You may claim this exemption if all of the following apply.
1. The parent or ancestor of your parent lived in your Line 13 - Age 65 and Over
principal residence for the entire taxable year.
Multiply the number you entered in box 8 by $2,100.
2. You paid more than one-half of the support and
Line 14 - Blind
maintenance costs of the parent or ancestor of your
parent during the taxable year.
Multiply the number you entered in box 9 by $1,500.
3. The parent or ancestor of your parent was 65 years old
Line 15 - Dependents
or older during 2006.
Multiply the number you entered in box 10 by $2,300.
4. The parent or ancestor of your parent required assistance
with activities of daily living, like getting in and out of
Line 16 – Qualifying Parents and
bed or chairs, walking around, going outdoors, using
Ancestors of Your Parents
the toilet, bathing, shaving, brushing teeth, combing
hair, dressing, medicating or feeding. Multiply the number you entered in box 11 by $10,000.
6

7. Form 140A
exemption or you may divide the exemption with your
Figuring Your Tax
spouse. You and your spouse must complete Form 202 if
either you or your spouse claim a personal exemption of
Line 19 - Standard Deduction
more than $3,150. If you and your spouse do not complete
If your filing status is: Your standard Form 202 you may take an exemption of only $3,150 (one-
deduction is: half of the total $6,300).
• Single $4,247
• The spouse who claims more than one-half of the total
Married filing separately $4,247
personal exemption must attach the original Form 202 to his
• Married filing jointly $8,494
or her return. The spouse who claims less than one-half of
• Head of household $8,494
the total personal exemption must attach a copy of the
Line 20 - Personal Exemptions completed Form 202 to his or her return.
Line 21 - Taxable Income
The amount you may claim as a personal exemption depends
on your filing status. If married, the amount you may claim as
Subtract lines 19 and 20 from line 18 and enter the result. Use
a personal exemption also depends on whether you or your this amount to find your tax using the Optional Tax Rate Tables.
spouse claim dependents. You may use the chart below to
STOP! You must file a Form 140 if your Arizona taxable
figure your personal exemption. If married, you may also use
income is $50,000 or more.
Form 202 to figure your personal exemption.
Line 22 - Tax Amount
Personal Exemption Chart
Enter the tax from the Optional Tax Rate Tables.
If you checked filing status: Enter:
Lines 23 and 24 - Clean Elections Fund
Single (Box 7) $2,100
Tax Reduction
Married filing joint return (Box 4) $4,200
and claiming no dependents You may designate $5 of your tax go to the Clean
(Box 10) Elections Fund and may also reduce your tax by up to $5.
Married filing joint return (Box 4) $6,300 If you are married filing a joint return, both you and your
and claiming at least one dependent spouse may make this designation and also reduce your
(Box 10 excluding persons listed tax by up to $10.
on Page 2, line A3a)
Single Taxpayers, Heads of Household, and Married
Head of household and you are $4,200
Taxpayers Filing a Joint Return With Only One Spouse
not married (Box 5)
Making a Designation
Head of household and you are $3,150 Or
a married person who qualifies Complete Form 202 To make this designation, Check box 23 1 marked yourself.
to file as head of household Personal Exemption
If you checked box 231 and the amount on Form 140A, page 1,
(Box 5) Allocation Election.
line 22, is $10 or more, enter $5 on line 24. If the amount on
Married filing separately (Box 6) $2,100 Or line 22 is less than $10, complete the following worksheet.
with neither spouse claiming any Complete Form 202
Married Taxpayers Filing a Joint Return With Both
dependents (Box 10) Personal Exemption
Spouses Making a Designation
Allocation Election.
Married filing separately (Box 6) $3,150 Or If both spouses want to make this designation, one spouse should
with one spouse claiming at Complete Form 202
check box 231, and the other spouse should check box 232.
least one dependent (Box 10 Personal Exemption
excluding persons listed on Allocation Election. If you checked both box 231 and box 232 and the amount on
Page 2, line A3a) Form 140A, page 1, line 22, is $20 or more, enter $10 on
line 24. If the amount on line 22 is less than $20, complete
A married couple who does not claim any dependents may
the following worksheet.
take one personal exemption of $4,200. If the husband and
Clean Elections Fund Tax Reduction Worksheet
wife file separate returns, either spouse may take the entire
1. Enter the amount of tax from Form 140A,
$4,200 exemption, or the spouses may divide the $4,200
page 1, line 22.
between them. You and your spouse must complete Form 202
2. If you checked box 231, enter $5. If a
if either you or your spouse claim a personal exemption of
joint return and your spouse also checked
more than $2,100. If you and your spouse do not complete
box 232, enter $10.
Form 202 you may take an exemption of only $2,100 (one-
half of the total $4,200). 3. Balance of tax eligible for tax reduction.
Subtract line 2 from line 1. If less than
A married couple who claims at least one dependent may
zero, enter zero “0”.
take one personal exemption of $6,300. If the husband and
4. If you checked box 231, enter $5. If a joint
wife file separate returns, either spouse may take the entire
return and your spouse also checked box 23 2,
$6,300 exemption, or the spouses may divide the $6,300
enter $10.
between them. You and your spouse must complete Form 202
5. Tax reduction. Enter the lesser of line 3 or
if either you or your spouse claim a personal exemption of
line 4. Also enter this amount on Form 140A,
more than $3,150. If you and your spouse do not complete
page 1, line 24.
Form 202 you may take an exemption of only $3,150 (one-
half of the total $6,300). NOTE: Amounts designated to the Clean Elections Fund
here do not qualify for the credit on line 28.
If you are a married person who qualifies to file as a head of
household, you may take the entire $6,300 personal
7

8. Form 140A
Table I
Married Filing a Joint Return
Column (a) Column
(b)
Income
Number of dependents you are claiming
Refunds in as little as 5 on Form 140A, page 1, box 10, excluding Threshold
days when you E-File persons listed on Page 2, line A3a.
• 0 or 1 $20,000
and select the Direct •2 $23,600
•3 $27,300
Deposit option • 4 or more $31,000
Table II
Head of Household
Column (a) Column
(b)
Number of dependents you are claiming on Income
Form 140A, page 1, box 10, excluding Threshold
persons listed on Page 2, line A3a.
• 0 or 1 $20,000
•2 $20,135
•3 $23,800
•4 $25,200
Line 26 - Family Income Tax Credit • 5 or more $26,575
e-File software will let you know if you are
Table III
eligible and will figure the credit for you. Single Or
Married Filing Separately
You may take this credit if you meet the income threshold
Column (a) Column
for your filing status. You may qualify for this credit even if
(b)
your parents can claim you as a dependent on their income
Number of dependents you are claiming on Income
tax return.
Form 140A, page 1, box 10, excluding Threshold
• Complete steps 1, 2, and 3 to see if you qualify for this persons listed on Page 2, line A3a.
credit.
• 0 or more $10,000
• If you qualify to take this credit, complete the
Step 4
worksheet in step 4.
Step 1 If you qualify to take the credit, complete the following
worksheet.
Enter the amount from Form 140A,
Worksheet
page 1, line 12.
You must complete Steps 1 through 3 before you
Step 2 complete this Worksheet.
Look at the following tables. Find your filing status. 1. Enter the number of dependents
you entered on Form 140A, page 1,
• Use Table I if married filing a joint return.
box 10, excluding persons listed
• Use Table II if head of household.
on Page 2, line A3a.
• Use Table III if single or married filing a separate return.
2. Number of personal exemptions.
Step 3 If you checked filing status 4,
enter the number 2. If you
• Look at the column (a) labeled quot;number of dependentsquot; checked filing status 5, 6, or 7,
and find the number of dependents you are claiming enter the number 1.
(Form 140A, page 1, box 10, excluding persons listed 3. Add lines 1 and 2. Enter the result.
on Page 2, line A3a). 4. Multiply the amount on line 3 by
• $40. Enter the result.
Find the income threshold amount in column (b) next to
5. If you checked filing status 4 or 5,
the number of dependents you are claiming.
enter $240 here. If you checked filing
• Compare that income threshold amount in column (b) status 6 or 7, enter $120 here.
with the income listed in Step 1. 6. Family income tax credit. Enter the
lesser of line 4 or line 5. Also enter
If the amount entered in step 1 is equal to or less than the
this on Form 140A, page 1, line 26.
income threshold for the number of dependents you are
NOTE: The family income tax credit will only reduce
claiming on Form 140A, page 1, box 10, excluding persons
your tax and cannot be refunded.
listed on Page 2, line A3a, you qualify to take this credit. To
figure your credit, complete step 4.
8

9. Form 140A
Line 27 - Form 140A, page 1, line 12, is $12,500 or less.
To figure your credit, complete the following worksheet.
Subtract line 26 from line 25. If the result is less than zero,
enter zero. Do not complete the following worksheet if you are claiming the
property tax credit on Form 140PTC. Use Form 140PTC to figure
Line 28 - Clean Elections Fund Tax Credit both the credit for increased excise taxes and the property tax
NOTE: Amounts designated to the Clean Elections Fund on credit. If you are claiming both the credit for increased excise taxes
Form 140A, page 1, lines 23 and 24, do not qualify for the and the property tax credit, enter the increased excise tax credit
credit. Do not include those amounts here regardless of from Form 140PTC, page 1, line 17, here and enter the property
whether you made the designation this year or in a prior year. tax credit from Form 140PTC, page 1, line 15, on line 33.
If you made a contribution to the Citizens Clean Elections Credit for Increased Excise Taxes Worksheet
Fund, you may take a credit for those contributions. Check one
For 2006, you may claim a credit for: Yes No
• Donations made directly to the fund during 2006. If you checked filing status 4 or 5, is
the amount on Form 140A, page 1,
• A donation made to the fund on your 2005 income tax
line 12, $25,000 or less?
return that you filed in 2006.
If you checked filing status 6 or 7, is
You may not claim a credit on the 2006 return for a donation the amount on Form 140A, page 1,
made to the fund on your 2006 return. If you make a donation line 12, $12,500 or less?
to the fund with your 2006 return, that you file in 2007, you
may claim a credit for that donation on your 2007 return. If you checked no, STOP. You do not qualify for
this credit. If you checked yes, complete the rest of
Complete the worksheet below to figure your credit.
this worksheet.
Worksheet for Calculating the 2006 Clean Elections 1. Enter the number of dependents you
Fund Tax Credit entered on Form 140A, page 1, box 10,
1. Enter the amount donated directly to the excluding persons listed on Page 2,
fund during 2006. line A3a. Also exclude any dependent
2. Enter the amount donated to the fund that is not an Arizona resident.
with your 2005 tax form. 2. Number of personal exemptions. If
3. Add line 1 and line 2. Enter the total. you checked filing status 4, enter the
4. Enter the amount from Form 140A, line 27. number 2 here. If you checked filing
5. Multiply line 4 by 20% (.20). status 5, 6, or 7, enter the number 1 here.
6. Enter $580 if single, head of household, 3. Add lines 1 and 2. Enter the result.
or married filing separately. Enter 4. Multiply the amount on line 3 by
$1,160 if married filing joint. $25. Enter the result.
7. Enter the larger of line 5 or line 6. 5. Maximum credit. $100 00
8. Enter the smaller of line 3, line 4, or line 7 6. Enter the smaller of line 4 or line 5
here and also on Form 140A, line 28. here and also on Form 140A, page 1,
NOTE: This credit will only reduce your tax and cannot be line 32.
refunded. You may not carry forward any amount of unused
NOTE: The credit cannot exceed $100 per household. Do not
credit.
claim this credit if someone else in your household has already
Totaling Payments and Credits claimed $100 of the credit. If someone else in your household has
Line 30 - Arizona Income Tax Withheld claimed less than $100, you may claim the credit as long as all
credit claims filed from your household do not exceed $100.
Enter the Arizona income tax withheld shown on the
Form(s) W-2 from your employer. Attach the Form(s) W-2
Line 33 - Property Tax Credit
to the back of the last page of your return.
You may take the property tax credit if you meet all the
NOTE: You should receive your Form(s) W-2 no later than following.
January 31. If you did not receive a Form W-2 or you think
1. You were either 65 or older in 2006 or receiving SSI
your Form W-2 is wrong, contact your employer.
Title 16 income from the Social Security Administration.
Line 31 - Amount Paid With 2006 Extension NOTE: This is not the normal Social Security disability.
Request (Form 204) 2. You were an Arizona resident for the full year in 2006.
Use this line to report the payment you sent with your 3. You paid property tax on your Arizona home in 2006.
extension request. You paid rent on taxable property for the entire year or
Line 32 - Credit For Increased Excise Taxes you did a combination of both.
4. If you lived alone, your income from all sources was
You may take this credit if you meet all of the following:
under $3,751. If you lived with others, the household
1. You meet the income threshold for your filing status:
income was under $5,501.
2. You are not claimed as a dependent by any other taxpayer.
3. You were not sentenced for at least 60 days of 2006 to a Complete Form 140PTC to figure your credit. Enter the
county, state or federal prison. amount from Form 140PTC, page 1, line 15.
If you are married filing a joint return, or a head of household, Attach Form 140PTC to your return.
you may take this credit if the amount on Form 140A, page 1,
line 12, is $25,000 or less. If you are single or married filing Tax Tip: To claim a property tax credit, you must file your
a separate return, you may take this credit if the amount on claim or extension request by April 16, 2007.
9

10. Form 140A
amount you want to donate on line 39.
Figuring Your Overpayment or Tax Due
If you make a donation to the fund with your 2006 return,
that you file in 2007, you may claim a credit for that
Line 35 - Tax Due
donation on your 2007 return.
If line 29 is more than line 34, you have tax due. Subtract
The Citizens Clean Elections Fund provides funding to each
line 34 from line 29. Skip line 36.
participating candidate who qualifies for campaign funding.
Line 36 - Overpayment
Line 40 - Child Abuse Prevention Fund
If line 34 is more than line 29, subtract line 29 from line 34.
You may give some or all of your refund to the Arizona
Child Abuse Prevention Fund. You may also give more
than your entire refund.
Gifts go to the Arizona Child Abuse Prevention Fund. This
fund provides financial aid to community agencies for child
abuse prevention programs.
DIRECT DEPOSIT DIRECT PAYMENT
Line 41 - Domestic Violence Shelter Fund
FAST FAST
-- E-File Refunds within 5 days* -- E-File and E-Pay in a single step You may give some or all of your refund to the domestic
violence shelter fund. You may also give more than your
CONVENIENT CONVENIENT
entire refund.
-- No extra trips to the bank -- You choose the payment date*
SECURE Gifts go to the Domestic Violence Shelter Fund. This fund
SECURE
provides financial aid to shelters for victims of domestic
-- No lost or forged checks -- Payment data is safeguarded
violence.
along with other tax information
Line 42 – National Guard Relief Fund
You may give some or all of your refund to the national
*PAYMENT DATE CANNOT BE LATER THAN THE APRIL
*AVERAGE REFUND TAKES LESS THAN 5 DAYS
DEADLINE. ONLY AVAILABLE WHEN A RETURN IS E-FILED.
guard relief fund. You may also give more than your entire
refund.
Gifts go to the National Guard Relief Fund. This fund provides
financial aid to families of Arizona National Guard members
when the National Guard member is placed on active duty and is
serving in a combat zone.
Line 43 - Neighbors Helping Neighbors Fund
Making Voluntary Gifts
You may give some or all of your refund to the neighbors
You can make voluntary gifts to each of the funds shown helping neighbors fund. You may also give more than your
below. A gift will reduce your refund or increase the amount entire refund.
due with your return.
Gifts go to the Neighbors Helping Neighbors Fund. This
NOTE: If you make a gift, you cannot change the amount of fund provides eligible recipients with emergency aid in
that gift later on an amended return. paying energy utility bills and conserving energy.
Line 44 - Special Olympics Fund
Line 37 - Aid to Education Fund
You may give some or all of your refund to the Special
Gifts go to the Arizona Assistance for Education Fund. The
Olympics Fund. You may also give more than your entire
Arizona Board of Education will distribute money in this
refund.
fund to school districts.
Gifts go to the Special Olympics Fund. This fund helps
CAUTION: If you make a contribution to this fund, you
provide programs of the Arizona Special Olympics.
must contribute your entire refund. You may not give more
than your entire refund. Line 45 - Political Gifts
Line 38 - Arizona Wildlife Fund Gifts go to one of the following political parties:
• Democratic
You may give some or all of your refund to the Arizona
• Libertarian
Wildlife Fund. You may also give more than your entire refund.
• Republican
Gifts go to the Arizona Game, Nongame, Fish and
Endangered Species Fund. This fund helps protect and You may give some or all of your refund to a political party.
conserve over 1,000 nongame species. You may also give more than your entire refund.
Line 39 - Citizens Clean Elections Fund Line 46 - Political Party
You may give some or all of your refund to the Citizens Check the box for the political party to which you wish to give.
Clean Elections Fund. You may also send in additional You may select only one party. If you do not select a political
money with your return. If you send in additional money party, the department will return the amount on line 45.
with your return, include that amount on line 49. Enter the
10

11. Form 140A
leave any unused boxes blank. On the sample check on the
Figuring Your Refund or Tax Due
following page, the account number is 20202086. Be sure
Line 48 - Refund not to include the check number.
You can get your refund in as little as 5 days
when you e-File and use direct deposit.
Subtract line 47 from line 36. Enter your refund on line 48
and skip line 49.
If you owe money to any state agency and certain federal
agencies, your refund may go to pay some of the debt. If so,
the department will let you know by letter.
Tax Tip: If you change your address before you get your
refund, let the department know. Write to: Refund Desk,
Arizona Department of Revenue, 1600 W Monroe, Phoenix
AZ 85007. Include your social security number in your letter. Line 49 - Amount Owed
Direct Deposit of Refund With direct payment and e-File, you do not
have to worry about your check getting lost.
Complete the direct deposit line if you want us to directly
deposit the amount shown on line 48 into your account at a Add lines 35 and 47. Enter the amount you owe on line 49. If
bank or other financial institution (such as a mutual fund, you are making voluntary donations on lines 38 through 45 in
brokerage firm or credit union) instead of sending you a excess of your overpayment, enter the difference on line 49.
check.
Make your check payable to Arizona Department of
Why Use Direct Deposit? Revenue. Write your SSN on the front of your check or
money order. Attach your check or money order to your
• You will get your refund fast – even faster if you e-file! return where shown.
• Payment is more secure since there is no check to get
The department cannot accept checks or money orders in
lost.
foreign currency. You must make payment in U.S. dollars.
• It is more convenient. No trip to the bank to deposit
Installment Payments
your check.
• Saves tax dollars. A refund by direct deposit costs less If you cannot pay the full amount shown on line 49 when you
to process than a check. file, you may ask to make monthly installment payments. To
make this request, complete Arizona Form 140IA and mail
Tax Tip: You can check with your financial institution to the completed form to the address on the Form 140IA. Do
make sure your deposit will be accepted and to get the not mail Form 140IA with your income tax return. You may
correct routing and account numbers. The department is obtain Arizona Form 140IA from our web site at
not responsible for a lost refund if you enter the wrong www.azdor.gov.
account information. If you cannot pay the full amount shown on line 49, you will
be charged interest and may be charged a late payment
If you file a joint return and fill in the direct deposit line,
penalty on the tax not paid by April 16, 2007. To limit the
you are appointing your spouse as an agent to receive the
interest and penalty charges, pay as much of the tax as
refund. This appointment cannot be changed later. possible when you file.
NOTE: The department is not responsible if a financial Sign Your Return
institution rejects a direct deposit. If the direct deposit is
You must sign your return. If married filing a joint return,
rejected, a check will be sent instead.
both you and your spouse must sign even if only one had
Routing Number income. Form 140A is not considered a valid return unless
you sign it. If the return does not have the proper
The routing number must be 9 digits. The first 2 digits must signatures, the department cannot send a refund check.
be 01 through 12 or 21 through 32. Otherwise, the direct
deposit will be rejected and a check sent instead. On the
sample check below, the routing number is 250250025.
FOR PEACE OF MIND…E-FILE
Your check may state that it is payable through a financial
institution different from the one at which you have your
Ask your tax professional for E-File
checking account. If so, do not use the routing number on
that check. Instead, contact your financial institution for the or
correct routing number to enter here. Do-it-yourself using the Internet
Account Number
www.azdor.gov
The account number can be up to 17 characters (both
numbers and letters). Include hyphens but omit spaces and
special symbols. Enter the number from left to right and
11

12. Form 140A
Instructions Before Mailing
• Make sure your social security number is on your return.
• Be sure you enter your home telephone number in the
E-File makes filing your taxes simple!
space provided on the front of your return. If your
daytime telephone number is not the same as your home
E-File software offers:
number, also enter a daytime number.
• Check to make sure that your math is correct. A math Easy step-by-step instructions
error can cause delays in processing your return.
Error detection before filing
• Make sure your NAME is on the return. If you received
Easy form selection
your return in the mail, use the peel-off label. If the
Finds credits you may not know about
label is not correct, do not use it.
• If claiming dependent exemptions, write the number of
dependents claimed on the front of the return. On page 2
For a list of approved
of the return, also write each dependent's name,
software, visit our
relationship, social security number, and the number of
months that he or she lived in your home.
website at:
• If claiming exemptions for qualifying parents or
www.azdor.gov
ancestors, write the number of qualifying parents or
ancestors claimed on the front of the return. On page 2
Most taxpayers using this form qualify for FREE E-File. Visit
of the return, also write each parent’s or ancestor's
name, relationship, social security number, and the www.azdor.gov to see if you are eligible for this free offer.
number of months that he or she lived in your home.
• Check the boxes to make sure you filled in all required boxes.
Filing Your Return
• If you requested a filing extension, make sure that you
check box 82F on page 1 of the return. Before you mail your return, make a copy of your return.
• Also make a copy of any schedules that you are sending in
Sign your return and have your spouse sign if filing
with your return. Keep the copies for your records. Be sure
jointly.
• that you file the original and not a copy.
Attach all required documents.
To mail your return, use the envelope that came in your
1. Attach Form(s) W-2 to the back of the last page of
booklet.
the return.
To avoid delays, please use separate envelopes for each
2. Write your social security number on the front of
return.
your check and attach your payment to the front of
the return where noted.
Where Should I Mail My Return?
The Department of Revenue may charge you $25
Forget about the mail and the late night
for a check returned unpaid by your financial
run to the post office – e-File from the
institution.
comfort of home.
3. If you are claiming a property tax credit, attach a
If you are expecting a refund, or owe no tax, or owe tax but are
completed Form 140PTC and all required documents.
not sending a payment, use the yellow address label attached
to the envelope. If the envelope or label is missing, send the
return to: Arizona Department of Revenue, PO Box 52138,
CREDITS – Don’t know if you qualify? Phoenix AZ 85072-2138 (PO Box 29205, Phoenix AZ
85038-9205 if there is a bar code in the box between lines
E-File software takes the guesswork 11 and 25 of your return).
out of qualifying for credits. If you are sending a payment with this return, use the white
address label attached to the envelope. If the envelope or
The software is designed to: label is missing, send the return to: Arizona Department of
• Figure the credits for you Revenue, PO Box 52016, Phoenix AZ 85072-2016 (PO
Box 29204, Phoenix AZ 85038-9204 if there is a bar code
• Does the Math
in the box between lines 11 anad 25 of your return).
• And, even electronically files your
Make sure you put enough postage on the
IRS and AZ returns at the same
envelope.
time.
With e-File, you do not have to worry if there
Log on is enough postage on the envelope. You
www.azdor.gov even get notice that we received your return.
for details The U.S. Post Office must postmark your return or
extension request by midnight April 16. A postage meter
postmark will not qualify as a timely postmark. Only a
12