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This document provides instructions for completing an Arizona Form 140NR Nonresident Personal Income Tax Return. It addresses questions about filing requirements, residency status, military status, deceased taxpayers, estimated payments, penalties, amendments and other tax-related topics. The key points are: 1. It explains the filing requirements for nonresidents, part-year residents, American Indians, military members and others. Income earned from Arizona sources is subject to Arizona tax. 2. It provides guidance on residency status, determining if someone is a resident, part-year resident or nonresident. Residency affects which tax form to file and what income is taxable. 3. It outlines important dates like the filing deadline of

















