1. Arizona Form
2000 Resident Personal Income Tax
140A
Who Can Use Form 140A? To see if you have to file, figure
your gross income the same as you
You can use Form 140A to file for 2000 would figure your gross income for
if all of the following apply to you. federal income tax purposes. Then,
you should exclude income Arizona law
You (and your spouse if married filing a
does not tax.
joint return) are full year residents of
Income Arizona law does not tax
Arizona.
includes:
• Your Arizona taxable income is less
• Interest from U.S. Government
than $50,000, regardless of your
obligations
filing status.
• Social
• Your taxable interest income was not security retirement
benefits received under Title II
more than $400.
of the Social Security Act
• Your taxable dividend income was not
• Benefits received under the
more than $400.
Railroad Retirement Act
• You are not making any adjustments to You can find your Arizona adjusted
income. gross income on line 18 of Arizona
• You do not itemize deductions. Form 140A.
• The only tax credits you can claim NOTE: Even if you do not have to file,
are: you must still file a return to get a
the family income tax credit, refund of any Arizona income tax
the property tax credit, withheld.
the Clean Elections Fund tax
Do You Have to File if You Are an
credit.
• You are not claiming estimated tax American Indian?
payments.
You must file if you meet the Arizona
Do You Have to File? filing requirements unless the
all
following apply to you.
Arizona Filing Requirements
• You are an enrolled member of an
These rules apply to all Arizona
Indian tribe.
You must AND your OR your
• You live on the reservation
file if you gross Arizona
established for that tribe.
are: income is adjusted
• You earned all of your income on that
at least: gross
income is reservation.
at least: To find out more, see Arizona Department
• Single $15,000 $5,500 of Revenue Income Tax Ruling ITR 96-4.
• Married $15,000 $11,000
Do You Have to File if You Are a
filing
Non-Indian or Non-Enrolled Indian
jointly
• Married Married to an American Indian?
$15,000 $5,500
filing You must file if you meet the Arizona
separate filing requirements. For details on how
ly to figure what income to report, see
• Head of $15,000 $5,500 Arizona Department of Revenue Income
househol Tax Ruling ITR 96-4.
d
Do You Have to File if You Are in
If you are an Arizona resident, you
The Military?
must report income from all sources.
This includes out-of-state income. You must file if you meet the Arizona
filing requirements.
If you are an Arizona resident, you must
report all of your income, no matter
where stationed. You must include your
military pay. If you were an Arizona
resident when you entered the service,
you remain an Arizona resident, no
matter where stationed, until you

2. Form 140A
establish a new domicile. withheld, a return must be filed to get
a refund.
If you are not an Arizona resident, but
The person who files the return should
stationed in Arizona, the following
use the form the taxpayer would have
applies to you.
used. If the department mailed the
• You are not subject to Arizona income taxpayer a booklet, do not use the
tax on your military pay. label. The person who files the return
• You must report any other income you should print the word quot;deceasedquot; after
earn in Arizona. Use Form 140NR, the decedent's name in the address
Nonresident Personal Income Tax section of the form. Also enter the date
Return, to report this income. of death after the decedent's name.
To find out more, see Arizona Department If your spouse died in 2000 and you did
of Revenue brochure, Pub 704, Taxpayers not remarry in 2000, or if your spouse
in the Military. died in 2001 before filing a return for
2000, you may file a joint return. If
Residency Status your spouse died in 2000, the joint
return should show your spouse's 2000
If you are not sure if you are an
income before death, and your income for
Arizona resident for state income tax
all of 2000. If your spouse died in
purposes, you should get Arizona
2001, before filing the 2000 return, the
Department of Revenue Income Tax
joint return should show all of your
Procedure ITP 92-1.
income and all of your spouse's income
Residents for 2000. Print quot;Filing as surviving
spousequot; in the area where you sign the
You are a resident of Arizona if your
return. If someone else is the personal
domicile is in Arizona. Domicile is the
representative, he or she must also sign
place where you have your permanent
the return.
home. It is where you intend to return
if you are living or working temporarily Are Any Other Returns Required?
in another state or country. If you
You may also have to file fiduciary
leave Arizona for a temporary period,
income tax or estate tax returns. For
you are still an Arizona resident while
details about filing a fiduciary income
gone. A resident is subject to tax on
tax return, call the department at (602)
all income no matter where the resident
255-3381. For details about filing an
earns the income.
estate tax return, call the department
Part-Year Residents at (602) 542-4643.
If you are a part-year resident, you Claiming a Refund For a Deceased
must file Form 140PY, Part-Year Resident Taxpayer
Personal Income Tax Return.
If you are claiming a refund, you must
You are a part-year resident if you did complete Form 131, Claim for Refund on
either of the following during 2000. Behalf of Deceased Taxpayer. Attach this
• form to the front of the return.
You moved into Arizona with the
intent of becoming a resident.
What Are The Filing Dates And
• You moved out of Arizona with the
Penalties?
intent of giving up your Arizona
residency. When Should You File?
Nonresidents April 15, 2001 falls on a Sunday.
Therefore, your 2000 tax return is due
If you are a nonresident, you must file
no later than midnight, April 16, 2001.
Form 140NR, Nonresident Personal Income
File your return as soon as you can
Tax Return.
after January 1, but no later than April
What if a Taxpayer Died? 16, 2001.
What if You Cannot File on Time?
If a taxpayer died before filing a
return for 2000, the taxpayer's spouse
You may request an extension if you know
or personal representative may have to
you will not be able to file on time.
file and sign a return for that
taxpayer. If the deceased taxpayer did NOTE: An extension does not extend the
time to pay your income tax. For
not have to file a return but had tax
2

3. Form 140A
details, see the instructions for the tax shown on your return by the
Arizona Form 204. return's original due date. If you do
not pay this amount, the department can
To get a filing extension, you can charge you a penalty. The department can
either: also charge you this penalty if you do
not attach a copy of the Arizona
1. Apply for a state extension (Form 204). extension to your return when you file.
To apply for a state extension, file This penalty is one-half of one percent
Arizona Form 204 by April 16. See Form (.005) of the tax not paid for each 30
204 for details. You must attach a copy day period or fraction of a 30 day
of the Arizona extension to the front period. The department charges this
of your return when you file. If you penalty from the original due date of
must make a payment, use Arizona Form the return until the date you pay the
204. tax. This penalty cannot exceed 25
2. You may use your federal extension percent of the unpaid tax.
(federal Form 4868 or 2688). File
NOTE: If you are subject to two or more
your Arizona return by the same due
of the above penalties, the total cannot
date. If you are filing under a
exceed 25 percent.
federal extension, you do not have to
attach a copy of your federal
Interest
extension to your return, but make
sure that you check either box D or F The department charges interest on any
on page 1 of the return. tax not paid by the due date. The
department will charge you interest even
When Should You File if You Are a
if you have an extension. If you have an
Nonresident Alien?
extension, the department will charge
You must file your Arizona tax return by you interest from the original due date
April 16, even though your federal until the date you pay the tax. The
income tax return is due on June 15. If Arizona rate of interest is the same as
you want to file your Arizona return the federal rate.
when you file your federal return, you
When Should You Amend a Return?
may ask for an extension. See Form 204
for extension filing details. If you need to make changes to your
return once you have filed, you should
What if You File or Pay Late? file Form 140X, Individual Amended
If you file or pay late, the department Return. Do not file a new return for the
can charge you interest and penalties on year you are correcting. Generally, you
the amount you owe. If the U.S. Post have four years to amend a return to
Office postmarks your 2000 calendar year claim a refund.
return by April 16, 2001, your return If the Internal Revenue Service makes a
will not be late. You may also use change to your federal taxable income
certain private delivery services for any year, you must file a Form 140X
designated by the IRS to meet the for that year. In this case, you must
“ timely mailing as timely filed” rule. amend your Arizona return within 90 days
of the change. Attach a complete copy of
Late Filing Penalty
the federal notice to your Form 140X.
If you file late, the department can
If you amend your federal return for any
charge you a late filing penalty. This
year, you must also file an Arizona Form
penalty is 5 percent of the tax found to
140X for that year. You must file the
be remaining due for each month or
Form 140X within 90 days of amending your
fraction of a month the return is late.
federal return.
This penalty cannot exceed 25 percent of
the tax found to be remaining due. Line-by-Line Instructions
Late Payment Penalty
Tips for Preparing Your Return:
If you pay your tax late, the department
• Make sure that you write your social
can charge you a late payment penalty.
security number on your return.
This penalty is 10 percent of the tax
• Complete your return using black ink.
not paid on time.
• You must round dollar amounts to the
Extension Underpayment Penalty
nearest whole dollar. If 50 cents or
If you file your return under an more, round up to the next dollar; if
extension, you must pay 90 percent of less than 50 cents, round down.
3

4. Form 140A
• following.
You must complete your federal return
•
before you can start your Arizona his or her SSN
return. • his or her PTIN
• •
Make sure you include your home the federal employer identification
telephone number. If your daytime number for the business
number is not the same as your home
A paid preparer who fails to include the
number, make sure you include a
proper numbers may also be subject to a
daytime telephone number.
penalty.
Entering Your Name, Address, and
Determining Your Filing Status
Social Security Number (SSN)
The filing status that you use on your
Lines 1, 2, and 3 - Arizona return may be different from
that used on your federal return.
NOTE: Make sure that you write your
social security number on the Use this section to determine your
appropriate line. filing status. Check the correct box (4
through 7) on the front of Form 140A.
If your booklet has a peel-off label,
use that label if all the information is Line 4 Box - Married Filing a
correct. If any of the information on Joint Return
the label is incorrect, do not use the
You may use this filing status if
Attach the label after you
label.
married as of December 31, 2000. It does
finish your return. If you do not have
not matter whether or not you were
a peel-off label, print or type your
living with your spouse. You may elect
name, address, and SSN in the space
to file a joint return, even if you and
provided. If you are a nonresident of
your spouse filed separate federal
the United States or a resident alien
returns.
who does not have an SSN use the
identification number (ITIN) the IRS You may use this filing status if your
issued to you. spouse died during 2000 and you did not
remarry in 2000. See page 2 of these
If you are filing a joint return, enter
instructions for details.
your SSNs in the same order as your
names. If your name appears first on The Arizona Form 140A is for full year
the return, make sure your SSN is the residents only. You may not file a joint
first number listed. Arizona income tax return on Form 140A
if any of the following apply.
For a deceased taxpayer, see page 2 of
these instructions. 1. Your spouse is a nonresident alien
Use your current home address. The (citizen of and living in another
department will send your refund or country).
correspond with you at that address.
2. Your spouse is a resident of another
NOTE: Make sure your SSN is correct. If state.
you are filing a joint return, also make 3. Your spouse is a part-year Arizona
sure you list your SSNs in the same
resident.
order every year.
If filing a joint return with your
Make sure that every return, statement,
nonresident spouse, you may file a joint
or document that you file with the
return using Form 140NR. See Form 140NR
department has your SSN. Make sure that
instructions.
all SSNs are clear and correct. You may
be subject to a penalty if you fail to If filing a joint return with your part-
include your SSN. It may take longer to
year resident spouse, you may file a
process your return if SSNs are missing,
joint return using Form 140PY. See Form
incorrect, or unclear.
140PY instructions.
Identification Numbers for Paid
For details on filing a joint return
Preparers
with your part-year resident or
If you pay someone else to prepare your nonresident spouse, see Arizona
return, that person must also include an Department of Revenue Income Tax Ruling
identification number where requested. ITR 95-2.
A paid preparer may use any of the Line 5 Box - Head of Household
4

5. Form 140A
You may file as head of household on For more details, you should see Arizona
your Arizona return, only if one of the Department of Revenue Income Tax Ruling,
following applies. ITR 93-20.
• Line 7 Box - Single
You qualify to file as head of
household on your federal return.
Use this filing status if you were
• You qualify to file as a qualifying single on December 31, 2000. You are
widow or widower on your federal single if any of the following apply to
you.
return.
•
Line 6 Box - Married Filing You have never been married.
•
Separately You are legally separated under a
decree of divorce or of separate
You may use this filing status if
maintenance.
married as of December 31, 2000, and you
• You were widowed before January 1,
elect to file a separate Arizona return.
2000, and you did not remarry in
You may elect to file a separate return,
2000, and you do not qualify to file
even if you and your spouse filed a as a qualifying widow or widower with
joint federal return. dependent children on your federal
return.
If you are filing a separate return,
check the line 6 box and enter your
Exemptions
spouse's name in the space provided.
Also enter your spouse's SSN in the Write the number of exemptions you are
space provided. claiming in boxes 8, 9, 10, and 11. Do
Arizona is a community property state. not put a checkmark. You may lose the
If you file a separate return, you must exemption if you put a checkmark in
figure how much income to report using these boxes. You may lose the dependent
community property laws. Under these exemption if you do not complete Part A,
laws, a separate return must reflect lines A1 through A3 on page 2. You may
one-half of the community income from lose the exemption for qualifying
all sources plus any separate income. parents or ancestors if you do not
complete Part A, lines A4 and A5, on
When you file separate returns, you must
page 2.
account for community deductions and
Line 8 Box - Age 65 and Over
credits on the same basis as community
income. Both you and your spouse must
Write quot;1quot; in box 8 if you or your spouse
either itemize or not itemize. If one of
were 65 or older in 2000. Write quot;2quot; in
you itemizes, you both must itemize. If
box 8 if both you and your spouse were
one of you takes a standard deduction,
65 or older in 2000.
you both must take a standard deduction.
Line 9 Box - Blind
One of you may not claim a standard
deduction while the other itemizes. Write quot;1quot; in box 9 if you or your spouse
If you and your spouse support a are totally or legally blind. Write quot;2quot;
dependent child from community income, in box 9 if both you and your spouse are
either you or your spouse may claim the totally or legally blind. To qualify as
dependent. Both of you cannot claim the legally blind, you must attach a
same dependent on both returns. physician's letter stating one of the
following.
For details on how to file a separate
1. Your vision is 20/200 or poorer with
Arizona income tax return, see Arizona
corrective lenses.
Department of Revenue Income Tax Rulings
ITR 93-18 and ITR 93-19. 2. Your field of vision is 20 degrees or
less.
NOTE: If you can treat community income
Line 10 Box - Dependents
as separate income on your federal
return, you may also treat that You must complete Part A, lines A1
community income as separate on your through A3, on page 2 of your return
Arizona return. See Arizona Department before you can total your dependent
of Revenue Ruling ITR 93-22. exemptions.
You may claim only the following as a
If you are filing a separate return and
dependent.
your spouse is not a resident of
•
Arizona, other special rules may apply. A person that qualifies as your
5

6. Form 140A
•
dependent on your federal return. If married filing a joint return,
• your spouse’s parent or an ancestor
A person who is age 65 or over
of your spouse’s parent.
(related to you or not) that does not
qualify as your dependent on your You may claim this exemption if all of
federal return, but one of the the following apply.
following applies.
1. The parent or ancestor of your parent
1. In 2000, you paid more than one- lived in your principal residence for
fourth of the cost of keeping this the entire taxable year.
person in an Arizona nursing care
2. You paid more than one-half of the
institution, an Arizona residential
support and maintenance costs of the
care institution, or an Arizona
parent or ancestor of your parent
assisted living facility. Your cost
during the taxable year.
must be more than $800.
3. The parent or ancestor of your parent
2. In 2000, you paid more than $800 for
was 65 years old or older during
either Arizona home health care or
2000.
other medical costs for the person.
4. The parent or ancestor of your parent
Completing Line(s) A1 required assistance with activities
of daily living, like getting in and
NOTE: If a person who qualifies as your
out of bed, or chairs, walking
dependent is also a qualifying parent or
around, going outdoors, using the
ancestor of your parent, you may claim
toilet, bathing, shaving, brushing
that person as a dependent on line A2,
teeth, combing hair, dressing,
or you may claim that person as a
medicating or feeding.
qualifying parent or ancestor of your
parent on line A5. You may not claim You must complete Part A, lines A4 and
that same person on both line A2 and A5, on page 2 of your return before you
line A5. Do not list the same person on can total your exemptions for qualifying
line A1 that you listed on line A4. parents and ancestors of your parents.
Enter the following on line(s) A1. NOTE: If a person who is a qualifying
parent or ancestor of your parent also
1. The dependent's name.
qualifies as your dependent, you may
2. The dependent's social security claim that person as a dependent on line
number. A2, or you may claim that person as a
3. The dependent's relationship to you. qualifying parent or ancestor of your
parent on line A5. You may not claim
4. The number of months the dependent
that same person on both line A2 and
lived in your home during 2000.
line A5. Do not list the same person on
You may lose the exemption if you do not line A4 that you listed on line A1.
furnish this information.
Completing Line(s) A4
Line A2 - Total Dependents
Enter the following on line(s) A4.
Enter the total number of persons listed
1. The name of the qualifying parent or
on line(s) A1. Enter the same number
ancestor of your parent.
onto the front of the return in box 10.
2. The social security number of the
Line A3 - Persons You Cannot Take qualifying parent or ancestor of your
as Dependents on Your Federal parent.
Return 3. The qualifying parent’s or ancestor’s
relationship to you, or your spouse
Enter the names of any dependents age 65
if filing a joint return.
or over listed on line(s) A1 that you
cannot take as a dependent on your 4. The number of months the qualifying
federal return. parent or ancestor of your parent
lived in your home during 2000.
Line 11 Box - Qualifying Parents
You may lose the exemption if you do not
and Ancestors of Your Parents furnish this information.
A qualifying parent or ancestor of your
Line A5 - Total Qualifying Parents
parent may be any one of the following.
or Ancestors of Your Parents
• Your parent, or your parent’s
ancestor. Your parent’s ancestor is Enter the total number of persons listed
your grand parent, great grand on line(s) A4. Enter the same number
parent, great great grand parent, onto the front of the return in box 11.
etc.
6

7. Form 140A
•
Different Last Names Head of household and $4,200
you are not married
If you filed an Arizona tax return
(Box 5)
within the past four years with a
• Head of household and $3,150
different last name, enter your prior
you a married Or
are
last name(s) in Part B.
person who qualifies Complete
to file as head of Form 202
Totaling Your Income
household (Box 5) Personal
Line 12 - Federal Adjusted Gross Exemption
Income Allocation
Election.
You must complete your federal return
• Married filing $2,100
before you enter an amount on line 12.
separately (Box 6) Or
You must complete a 2000 federal return
with neither spouse Complete
to figure your federal adjusted gross
claiming any Form 202
income. You must complete a federal
dependents (Box 10) Personal
return even if you do not have to file a
Exemption
federal return.
Allocation
Election.
Figuring Your Tax
• Married filing $3,150
Line 19 - Standard Deduction separately (Box 6) Or
with one spouse Complete
If your filing Your standard
claiming at least one Form 202
status is: deduction is:
dependent (Box 10 Personal
• Single $ 3,600
excluding persons Exemption
• Married filing $ 3,600
listed on Page 2, line Allocation
separately
A3) Election.
• Married filing $ 7,200
jointly
• A married couple who does not claim any
Head of $ 7,200
dependents may take one personal
household
exemption of $4,200. If the husband and
Line 20 - Personal Exemptions wife file separate returns, either
spouse may take the entire $4,200
The amount you may claim as a personal
exemption, or the spouses may divide the
exemption depends on your filing status.
$4,200 between them. You and your
If married, the amount you may claim as a
spouse must complete Form 202 if either
personal exemption also depends on
you or your spouse claim a personal
whether you or your spouse claim
exemption of more than $2,100. If you
dependents. You may use the chart below
and your spouse do not complete Form 202
to figure your personal exemption. If
you may take an exemption of only $2,100
married, you may also use Form 202 to
(one-half of the total $4,200).
figure your personal exemption.
A married couple who claims at least one
Personal Exemption Chart dependent may take one personal
exemption of $6,300. If the husband and
If you checked filing Enter:
wife file separate returns, either
status:
• Single (Box 7) spouse may take the entire $6,300
$2,100
exemption, or the spouses may divide the
• $6,300 between them. You and your
Married filing joint $4,200
spouse must complete Form 202 if either
return (Box 4) and
you or your spouse claim a personal
claiming no dependents
exemption of more than $3,150. If you
(Box 10)
• and your spouse do not complete Form 202
Married filing joint $6,300
you may take an exemption of only $3,150
return (Box 4) and
(one-half of the total $6,300).
claiming at least one
dependent (Box 10 If you are a married person who
excluding persons qualifies to file as a head of
listed on Page 2, line household, you may take the entire
A3) $6,300 personal exemption or you may
divide the exemption with your spouse.
7

8. Form 140A
You and your spouse must complete Form To also reduce your tax by $5 the amount
202 if either you or your spouse claim a on line 22 must be at least $10 ($20 in
personal exemption of more than $3,150. the case of a joint return where both
If you and your spouse do not complete spouses designate $5). To figure your
Form 202 you may take an exemption of tax reduction, complete the following
only $3,150 (one-half of the total worksheet.
$6,300).
Clean Elections Fund Tax Reduction
The spouse who claims more than one-half Worksheet
of the total personal exemption must 1. Enter the amount of tax from
attach the original Form 202 to his or Form 140A, line 22.
her return. The spouse who claims less
2. If you checked box 23 1,
than one-half of the total personal
enter $5. If a joint return
exemption must attach a copy of the
and your spouse also checked
completed Form 202 to his or her return.
box 23 2, enter $10.
Line 21 - Taxable Income 3. Balance of tax eligible for
tax reduction. Subtract
Subtract lines 19 and 20 from line 18
line 2 from line 1.
and enter the result. Use this amount to
4. If you checked box 23 1,
find your tax using the Optional Tax
enter $5. If a joint return
Rate Tables.
and your spouse also checked
STOP! You must file a Form 140 if your box 23 2, enter $10.
Arizona taxable income is $50,000 or
5. Tax reduction. Enter the
more.
lesser of line 3 or line 4.
Line 22 - Tax Amount Also enter this amount on
Form 140A, line 24.
Enter the tax from the Optional Tax Rate
Line 26 - Family Income Tax Credit
Tables.
Line 23 - Clean Elections Fund Tax You may take this credit if you meet the
Reduction income threshold for your filing status.
• Complete steps 1, 2, and 3 to see if
You may designate $5 of your tax to go
you qualify for this credit.
to the Citizens Clean Election Fund and
•
also reduce your tax liability by $5. If you qualify to take this credit,
If married filing a joint return, both complete the worksheet in step 4.
you and your spouse may each designate
Step 1
$5 of your tax to go to the Citizens
Clean Elections Fund and also reduce
Enter the amount from
your tax liability by $10.
Form 140A, page 1, line
To designate $5 of your tax to go to the 12.
Citizens Clean Election Fund, the amount
Step 2
on line 22 must be at least $5. If you
are married filing a joint return and Look at the following tables. Find your
you and your spouse each want to filing status.
designate $5 to go to the Citizens Clean
• Use Table I if married filing a joint
Elections Fund, the amount on line 22
return.
must be at least $10.
• Use Table II if head of household.
•
To make this designation, check box 1 Use Table III if single or married
marked yourself. In the case of a joint filing a separate return.
income tax return where both spouses
Step 3
want to make this election, one spouse
•
should check box 1, and the other spouse Look at the column (a) labeled
should check box 2. quot;number of dependentsquot; and find the
number of dependents you are claiming
Line 24 - Tax Reduction
(Form 140A, page 1, box 10).
•
Complete line 24 only if you checked a Find the income threshold amount in
box on line 23. Otherwise, enter zero column (b) next to the number of
on line 24. dependents you are claiming.
• Compare that income threshold amount
8

9. Form 140A
in column (b) with the income listed 4. Multiply the amount on
in Step 1. line 3 by $40. Enter
the result.
If the amount entered in step 1 is equal
5. If you checked filing
to or less than the income threshold for
status 4 or 5, enter
the number of dependents you are
$240 here. If you
claiming on Form 140A, page 1, box 10,
checked filing status
you qualify to take this credit. To
6 or 7, enter $120
figure your credit, complete step 4.
here.
Table I 6. Family income tax
Married Filing a Joint Return credit. Enter the
Column (a) Column (b) lesser of line 4 or
Number of dependents Income line 5. Also enter
Threshold this on Form 140A,
• 0 or 1 page 1, line 26.
$20,000
•2 The family income tax credit
NOTE:
$23,600
•3 will only reduce your tax and cannot
$27,300
• 4 or more be refunded.
$31,000
Line 27 -
Table II
Head of Household Subtract line 26 from line 25. If the
Column (a) Column (b) result is less than zero, enter zero.
Number of dependents Income
Line 28 - Clean Elections Fund Tax
Threshold
• 0 or 1 Credit
$20,000
•2 $20,135 If you made a contribution to the
•3 $23,800 Citizens Clean Elections Fund, you may
•4 $25,200 take a credit for those contributions.
• 5 or more $26,575
For 2000, you may claim a credit for:
Table III
• Donations made directly to the fund
Single
during 2000.
Or
• A donation made to the fund on your
Married Filing Separately
1999 income tax return that you filed
Column (a) Column (b)
in 2000.
Number of dependents Income
Threshold You may not claim a credit on the 2000
• 0 or more $10,000 return for a donation made to the fund
on your 2000 return. If you make a
Step 4 donation to the fund with your 2000
If you qualify to take the credit, return, that you file in 2001, you may
complete this worksheet following the claim a credit for that donation on your
tables. 2001 return.
Complete the worksheet below to figure
Worksheet your credit.
1. Enter the number of
Worksheet for Calculating the 2000 Clean
dependents you entered
Elections Fund Tax Credit
in box 10, page 1,
1. Enter the amount donated
Form 140A.
directly to the fund
2. Number of personal
during 2000.
exemptions. If you
2. Enter the amount donated
checked filing status
to the fund with your 1999
4, enter the number 2.
tax form.
If you checked filing
3. Add line 1 and line 2.
status 5, 6, or 7,
Enter the total.
enter the number 1.
4. Enter the amount from Form
3. Add lines 1 and 2.
140A, line 27.
Enter the result.
5. Multiply line 4 by 20%
(.20).
9

10. Form 140A
6. Enter $500 if single, head
Tax Tip: To claim a property tax credit,
of household, or married
you must file your claim or extension
filing separately. Enter
request by April 16, 2001.
$1,000 if married filing
joint. Figuring Your Overpayment or Tax
7. Enter the larger of line 5
Due
or line 6.
8. Enter the smaller of line Line 34 - Tax Due
3, line 4, or line 7 here
If line 29 is more than line 33, you
and also on Form 140A,
have tax due. Subtract line 33 from line
line 28.
29. Skip line 35.
NOTE: This credit will only reduce your
tax and cannot be refunded. You may not Line 35 - Overpayment
carry forward any amount of unused
If line 33 is more than line 29, subtract
credit.
line 29 from line 33.
Totaling Payments and Credits
Making Voluntary Gifts
Line 30 - Arizona Income Tax You can make voluntary gifts to each of
Withheld the funds shown below. A gift will
reduce your refund or increase the
Enter the Arizona income tax withheld
amount due with your return.
shown on the Form(s) W-2 from your
employer. Attach the Form(s) W-2 to
NOTE: If you make a gift, you cannot
page 2 of your return.
change the amount of that gift later on
an amended return.
NOTE: You should receive your Form(s) W-
2 no later than January 31. If you did
Line 36 - Aid to Education Fund
not receive a Form W-2 or you think your
Form W-2 is wrong, contact your Gifts go to the Arizona Assistance for
employer. Education Fund. The Arizona Board of
Education will distribute money in this
Line 31 - Amount Paid With 2000 fund to school districts.
Extension Request (Form 204)
If you make a contribution to
CAUTION:
Use this line to report the payment you this fund, you must contribute your
sent with your extension request. entire refund. You may not give more
Line 32 - Property Tax Credit than your entire refund.
Line 37 - Arizona Wildlife Fund
You may take the property tax credit if
you meet all the following.
You may give some or all of your refund
1. You were either 65 or older in 2000 to the Arizona Wildlife Fund. You may
or receiving SSI Title 16 income from also give more than your entire refund.
the Social Security Administration.
Gifts go to the Arizona Game, Nongame,
NOTE: This is not the normal Social Fish and Endangered Species Fund. This
Security disability. fund helps protect and conserve over
1,000 nongame species.
2. You were an Arizona resident for the
full year in 2000. Line 38 - Citizens Clean Elections
Fund
3. You paid property tax on your Arizona
home in 2000. You paid rent on
You may give some or all of your refund
taxable property for the entire year
to the Citizens Clean Elections Fund.
or you did a combination of both.
You may also send in additional money
4. If you lived alone, your income from with your return. If you send in
all sources was under $3,751. If you additional money with your return,
lived with others, the household include that amount on line 47. Enter
income was under $5,501. the amount you want to donate on line
38.
Complete Form 140PTC to figure your
credit. Enter the amount from Form If you make a donation to the fund with
140PTC, line 15. your 2000 return, that you file in 2001,
you may claim a credit for that donation
Attach Form 140PTC to your return.
10

11. Form 140A
Line 44 - Political Party
on your 2001 return.
The Citizens Clean Elections Fund Check the box for the political party to
provides funding to each participating which you wish to give. You may select
candidate who qualifies for campaign only one party. If you do not select a
funding. political party, the department will
return the amount on line 43.
Line 39 - Child Abuse Prevention
Fund Figuring Your Refund or Tax Due
You may give some or all of your refund
Line 46 - Refund
to the Arizona Child Abuse Prevention
Subtract line 45 from line 35. Enter
Fund. You may also give more than your
your refund on line 46 and skip line 47.
entire refund.
If you owe money to any state agency and
Gifts go to the Arizona Child Abuse
certain federal agencies, your refund
Prevention Fund. This fund provides
may go to pay some of the debt. If so,
financial aid to community agencies for
the department will let you know by
child abuse prevention programs.
letter.
Line 40 - Domestic Violence
Shelter Fund Tax Tip: If you change your address
before you get your refund, let the
You may give some or all of your refund
department know. Write to: Refund Desk,
to the domestic violence shelter fund.
Arizona Department of Revenue, 1600 W
You may also give more than your entire
Monroe, Phoenix AZ 85007. Include your
refund.
social security number in your letter.
Gifts go to the Domestic Violence
Line 47 - Amount Owed
Shelter Fund. This fund provides
Add lines 34 and 45. Enter the amount you
financial aid to shelters for victims of
owe on line 47. If you are making
domestic violence.
voluntary donations on lines 37 through
Line 41 - Neighbors Helping 43 in excess of your overpayment, enter
Neighbors Fund the difference on line 47.
You may give some or all of your refund Make your check payable to Arizona
to the neighbors helping neighbors fund. Department of Revenue. Write your SSN on
You may also give more than your entire the front of your check or money order.
refund. Attach your check or money order to the
front of your return where shown.
Gifts go to the Neighbors Helping
Neighbors Fund. This fund provides The department cannot accept checks or
eligible recipients with emergency aid money orders in foreign currency. You
in paying energy utility bills and must make payment in U.S. dollars.
conserving energy.
Installment Payments
Line 42 - Special Olympics Fund If you cannot pay the full amount shown
on line 47 when you file, you may ask to
You may give some or all of your refund
make monthly installment payments.
to the Special Olympics Fund. You may
However, you will be charged interest
also give more than your entire refund.
and may be charged a late payment
Gifts go to the Special Olympics Fund.
penalty on the tax not paid by April 16,
This fund helps provide programs of the
2001, even if your request to pay in
Arizona Special Olympics.
installments is granted. To limit the
Line 43 - Political Gifts interest and penalty charges, pay as
much of the tax as possible when you
Gifts go to one of the following
file.
political parties:
To ask for an installment agreement, use
• • Natural Law
Democratic
Form 140IA. You may download this form
• • Reform
Green
from the department’s Web site at
• • Republican
Libertarian
www.revenue.state.az.us, or you may get
You may give some or all of your refund this form by calling (602) 542-4260, or
to a political party. You may also give you may call our nationwide, toll-free
more than your entire refund. number at (800) 352-4090.
11

12. Form 140A
Sign Your Return Arizona extension request to the
front of the return. If you are
You must sign your return. If married
filing under a federal extension,
filing a joint return, both you and your
make sure that you check either box D
spouse must sign even if only one had
or F on page 1 of the return.
income. If the return does not have the
proper signatures, the department cannot 4. If you are claiming a property tax
send a refund check. credit, attach a completed Form
140PTC and all required documents.
Instructions Before Mailing
• Filing Your Return
Make sure your social security number
is on your return.
Before you mail your return, make a copy
• Be sure you enter your home telephone
of your return. Also make a copy of any
number in the space provided on the
schedules that you are sending in with
front of your return. If your daytime
your return. Keep the copies for your
telephone number is not the same as
records. Be sure that you file the
your home number, also enter a
original and not a copy.
daytime number.
To mail your return, use an envelope
• Check to make sure that your math is
that came in your booklet.
correct. A math error can cause
delays in processing your return. Where Should I Mail My Return?
• Make sure your NAME is on the return. If you are expecting a refund, or owe no
If you received your return in the tax, or owe tax but are not sending a
mail, use the peel-off label. If the payment, use the gold envelope. If the
label is not correct, do not use it. gold envelope is missing, send the
• If claiming exemptions,
dependent return to: Arizona Department of
write the number of dependents Revenue, PO Box 52138, Phoenix AZ
claimed on the front of the return. 85072-2138.
On page 2 of the return, also write
If you are sending a payment with this
each dependent's name, relationship,
return, use the green envelope. If the
social security number, and the
green envelope is missing, send the
number of months that he or she lived
return to: Arizona Department of
in your home.
Revenue, PO Box 52016, Phoenix AZ
• If claiming exemptions for qualifying
85072-2016.
parents or ancestors, write the
Make sure you put enough postage
number of qualifying parents or
on the envelope.
ancestors claimed on the front of the
return. On page 2 of the return, also
The U.S. Post Office must postmark your
write each parent’s or ancestor's
return or extension request by midnight
name, relationship, social security
April 16. A postage meter postmark will
number, and the number of months that
not qualify as a timely postmark. Only a
he or she lived in your home.
postmark from the U.S. Post Office will
• Check the boxes to make sure you qualify. You may also use certain
filled in all required boxes. private delivery services designated by
• Sign your return and have your spouse the IRS to meet the “ timely mailing as
sign if filing jointly. timely filed” rule.
• Attach all required documents.
How Long To Keep Your Return
1. Attach Form(s) W-2 to page 2 of the
Keep your records as long as they are
return.
important for any Arizona tax law. Keep
2. Write your SSN on the front of your all records that support your income and
check and attach your check to the deductions for a tax year until the
front of the return. period of limitations expires for the
return for that tax year. A period of
The Department of Revenue may charge you
limitations is the limited time after
$25 for a check returned unpaid by your
which no legal action can be brought.
financial institution.
Usually, this is four years from the
3. If you requested an Arizona filing date the return was due or filed.
extension, attach a copy of the
In some cases, the limitation period is
12

13. Form 140A
the loss. To find out more about what
longer than four years. The period is six
records you should keep, get federal
years from when you file a return if you
Publication 552.
under report the income shown on that
return by more than 25 percent. The When to Expect Your Refund
department can bring an action at any
Expect your refund in the mail within 8
time if a return is false or fraudulent,
weeks of the date you filed. If you have
or you do not file a return. not received your refund by that time,
contact one of the help numbers listed on
Keep records that establish the basis of
the back cover.
property for a period longer than four
years. Also keep net operating loss
records back to the date you incurred
HOW MUCH INCOME CAN YOU HAVE AND PAY NO TAXES?
You still have to file a return, but you pay no taxes if your income is less than the
levels shown in the chart below. For purposes of this chart, “ income” means Arizona
adjusted gross income plus the dependent exemption claimed (Form 140, page 1, line 18
plus the amount on Form 140, page 2, line C15; or Form 140A, page 1, line 18, plus the
amount on Form 140A, page 1, line 15). To rely on this chart, you must claim the
family income tax credit if you are qualified. (Reminder: You cannot claim the family
income tax credit on Form 140EZ, so, you must file Form 140A, rather than Form 140EZ if
you are eligible for the family income tax credit.)
FILING STATUS
NUMBER OF SINGLE MARRIED FILING UNMARRIED MARRIED FILING
DEPENDENTS SEPARATE HEAD OF JOINT
HOUSEHOLD
0 $ 7,100 $ 7,100 N/A $ 14,200
1 (A) 10,000 16,500 20,000
10,000
2 10,300 11,350 20,135 23,600
3 12,600 13,650 23,800 27,300
4 14,900 15,950 25,200 (C)
31,000
5 17,200 18,250 (B) 31,000
26,575
EXAMPLES
(A) single, (B) unmarried head (C) married filing
$10,000 of household, joint, $31,000
income*, one $26,575 income*, four
dependent income*, five dependents
dependents
Income* $ 10,000 $ 26,575 $ 31,000
less: Dependent -2,300 -11,500 -9,200
exemption
Standard -3,600 -7,200 -7,200
deduction
Personal -2,100 -4,200 -6,300
exemption
Net taxable income $ 2,000 $ 3,675 $ 8,300
Tax (optional tax $ 58 $ 105 $ 239
table)
less: Family tax -80 -240 -240
credit
$ $ $
Tax owed 0 0 0
13

14. Form 140A
*For purposes of these examples, “ income” means Arizona adjusted gross income plus the
dependent exemption amount claimed.
14