1. Arizona Form
2000 Resident Personal Income Tax 140
Who Must Use Form 140? Do You Have to File if You Are a Non-
Indian or Non-Enrolled Indian Married to
You (and your spouse if married filing a joint return) may
an American Indian?
file Form 140 only if you are full year residents of Arizona.
You must use Form 140 rather than Form 140A or Form You must file if you meet the Arizona filing requirements. For
140EZ to file for 2000 if any of the following apply to you. details on how to figure what income to report, see Arizona
Department of Revenue Income Tax Ruling ITR 96-4.
• You are single, head of household, married filing a
Do You Have to File if You Are in the Military?
separate return, or married filing a joint return and your
Arizona taxable income is $50,000 or more.
You must file if you meet the Arizona filing requirements.
• You are making adjustments to income.
• You itemize deductions. If you are an Arizona resident, you must report all of your
• You claim tax credits other than the family income tax income, no matter where stationed. You must include your
credit, the property tax credit, or the Clean Elections military pay. If you were an Arizona resident when you
Fund tax credit. entered the service, you remain an Arizona resident, no
• You had taxable dividend income of more than $400,
matter where stationed, until you establish a new domicile.
and you are not eligible to file Form 140EZ.
• You had taxable interest income of more than $400, and If you are not an Arizona resident, but stationed in Arizona,
the following applies to you.
you are not eligible to file Form 140EZ.
• You are not subject to Arizona income tax on your
Do You Have to File?
military pay.
• You must report any other income you earn in Arizona.
Arizona Filing Requirements
Use Form 140NR, Nonresident Personal Income Tax
These rules apply to all Arizona taxpayers.
Return, to report this income.
You must file if AND your gross OR your
you are: income is at Arizona adjusted To find out more, see Arizona Department of Revenue
least: gross income is brochure, Pub 704, Taxpayers in the Military.
at least:
If You Included Your Child's Unearned
• Single $15,000 $ 5,500
• Married Income on Your Federal Return, Does Your
$15,000 $11,000
Child Have to File an Arizona Return?
filing jointly
• Married $15,000 $ 5,500
In this case, the child should not file an Arizona return. The
filing
parent must include that same income in his or her Arizona
separately
taxable income.
• Head of $15,000 $ 5,500
household Residency Status
If you are an Arizona resident, you must report income
If you are not sure if you are an Arizona resident for state
from all sources. This includes out-of-state income.
income tax purposes, you should get Arizona Department of
To see if you have to file, figure your gross income the
Revenue Income Tax Procedure ITP 92-1.
same as you would figure your gross income for federal
income tax purposes. Then, you should exclude income
Residents
Arizona law does not tax.
You are a resident of Arizona if your domicile is in Arizona.
Income Arizona law does not tax includes:
Domicile is the place where you have your permanent home. It
• Interest from U.S. Government obligations is where you intend to return if you are living or working
• Social security retirement benefits received under temporarily in another state or country. If you leave Arizona
Title II of the Social Security Act for a temporary period, you are still an Arizona resident while
• Benefits received under the Railroad Retirement Act gone. A resident is subject to tax on all income no matter
You can find your Arizona adjusted gross income on where the resident earns the income.
line 18 of Arizona Form 140.
Part-Year Residents
NOTE: Even if you do not have to file, you must still file a
If you are a part-year resident, you must file Form 140PY,
return to get a refund of any Arizona income tax withheld.
Part-Year Resident Personal Income Tax Return.
CAUTION: Gross income for filing purposes may not be
You are a part-year resident if you did either of the
the same as Arizona gross income for estimated payment
following during 2000.
purposes. See page 3 of these instructions to see if you have
• You moved into Arizona with the intent of becoming a
to make estimated income tax payments.
resident.
Do You Have to File if You Are an • You moved out of Arizona with the intent of giving up
American Indian? your Arizona residency.
You must file if you meet the Arizona filing requirements Nonresidents
unless all the following apply to you.
If you are a nonresident, you must file Form 140NR,
• You are an enrolled member of an Indian tribe. Nonresident Personal Income Tax Return.
• You live on the reservation established for that tribe.
• You earned all of your income on that reservation. What if a Taxpayer Died?
To find out more, see Arizona Department of Revenue If a taxpayer died before filing a return for 2000, the
Income Tax Ruling ITR 96-4. taxpayer's spouse or personal representative may have to file

2. Form 140
and sign a return for that taxpayer. If the deceased taxpayer You must file your Arizona tax return by April 16, even
did not have to file a return but had tax withheld, a return though your federal income tax return is due on June 15. If
must be filed to get a refund. you want to file your Arizona return when you file your
federal return, you may ask for an extension. See Form 204
The person who files the return should use the form the
for extension filing details.
taxpayer would have used. If the department mailed the
taxpayer a booklet, do not use the label. The person who What if You File or Pay Late?
files the return should print the word quot;deceasedquot; after the
If you file or pay late, the department can charge you interest
decedent's name in the address section of the form. Also
enter the date of death after the decedent's name. and penalties on the amount you owe. If the U.S. Post Office
postmarks your 2000 calendar year return by April 16, 2001,
If your spouse died in 2000 and you did not remarry in 2000,
your return will not be late. You may also use certain private
or if your spouse died in 2001 before filing a return for 2000,
delivery services designated by the IRS to meet the “timely
you may file a joint return. If your spouse died in 2000, the
joint return should show your spouse's 2000 income before mailing as timely filed” rule.
death, and your income for all of 2000. If your spouse died
Late Filing Penalty
in 2001, before filing the 2000 return, the joint return should
show all of your income and all of your spouse's income for If you file late, the department can charge you a late filing
2000. Print quot;Filing as surviving spousequot; in the area where penalty. This penalty is 5 percent of the tax found to be
you sign the return. If someone else is the personal remaining due for each month or fraction of a month the
representative, he or she must also sign the return. return is late. This penalty cannot exceed 25 percent of the
tax found to be remaining due.
Are Any Other Returns Required?
Late Payment Penalty
You may also have to file fiduciary income tax or estate tax
If you pay your tax late, the department can charge you a late
returns. For details about filing a fiduciary income tax return, call
payment penalty. This penalty is 10 percent of the tax not
the department at (602) 255-3381. For details about filing an
paid on time.
estate tax return, call the department at (602) 542-4643.
Extension Underpayment Penalty
Claiming a Refund for a Deceased Taxpayer
If you file your return under an extension, you must pay 90
If you are claiming a refund, you must complete Form 131, percent of the tax shown on your return by the return's
Claim for Refund on Behalf of Deceased Taxpayer. Attach original due date. If you do not pay this amount, the
this form to the front of the return. department can charge you a penalty. The department can
also charge you this penalty if you do not attach a copy of
What Are The Filing Dates And Penalties?
the Arizona extension to your return when you file. This
penalty is one-half of one percent (.005) of the tax not paid
When Should You File? for each 30 day period or fraction of a 30 day period. The
April 15, 2001 falls on a Sunday. Therefore, your 2000 department charges this penalty from the original due date of
calendar year tax return is due no later than midnight, April the return until the date you pay the tax. This penalty cannot
16, 2001. File your return as soon as you can after January 1, exceed 25 percent of the unpaid tax.
but no later than April 16, 2001.
NOTE: If you are subject to two or more of the above
If you are a fiscal year filer, your return is due on the 15th day of penalties, the total cannot exceed 25 percent.
the fourth month following the close of your fiscal year.
Interest
What if You Cannot File on Time? The department charges interest on any tax not paid by the
due date. The department will charge you interest even if you
You may request an extension if you know you will not be
have an extension. If you have an extension, the department
able to file on time.
will charge you interest from the original due date until the
NOTE: An extension does not extend the time to pay your date you pay the tax. The Arizona rate of interest is the same
income tax. For details, see the instructions for Arizona as the federal rate.
Form 204.
When Should You Amend a Return?
To get a filing extension, you can either:
If you need to make changes to your return once you have
1. Apply for a state extension (Form 204). To apply for a filed, you should file Form 140X, Individual Amended
state extension, file Arizona Form 204 by April 16. See Return. Do not file a new return for the year you are
Form 204 for details. You must attach a copy of the correcting. Generally, you have four years to amend a return
Arizona extension to the front of your return when you file. to claim a refund.
If you must make a payment, use Arizona Form 204.
If the Internal Revenue Service makes a change to your
2. You may use your federal extension (federal Form
federal taxable income for any year, you must file a Form
4868 or 2688). File your Arizona return by the same
140X for that year. In this case, you must amend your
due date. If you are filing under a federal extension,
Arizona return within 90 days of the change. Attach a
you do not have to attach a copy of your federal
complete copy of the federal notice to your Form 140X.
extension to your return, but make sure that you check
If you amend your federal return for any year, you must also
either box D or F on page 1 of the return.
file an Arizona Form 140X for that year. You must file the
When Should You File if You Are a Form 140X within 90 days of amending your federal return.
Nonresident Alien? Do You Need To Make Estimated
2

3. Form 140
Payments in 2001? number.
• If filing a fiscal year return, fill in the period covered in
You must make Arizona estimated income tax payments
the space provided at the top of the form.
during 2001 if either of the following apply.
1. You reasonably expect your Arizona gross income will Entering Your Name, Address, and Social
exceed $75,000 in 2001. Security Number (SSN)
2. Your Arizona gross income in 2000 was greater than
Lines 1, 2, and 3 -
$75,000.
Your federal adjusted gross income is your Arizona gross NOTE: Make sure that you write your social security
income. number on the appropriate line.
Make sure you use ordinary business care and prudence If your booklet has a peel-off label, use that label if all the
when you project your income for 2001.
information is correct. If any of the information on the
NOTE: Arizona's community property laws may have an label is incorrect, do not use the label. Attach the label
effect on whether you have to make estimated payments. after you finish your return. If you do not have a peel-off
For details, see Arizona Department of Revenue Income Tax label, print or type your name, address, and SSN in the space
Ruling ITR 92-1. provided. If you are a nonresident of the United States or a
resident alien who does not have an SSN use the
If you have to make Arizona estimated payments for 2001,
identification number (ITIN) the IRS issued to you.
your payments must reasonably reflect your 2001 Arizona
income tax liability. Your combined Arizona estimated If you are filing a joint return, enter your SSNs in the same
income tax payments and Arizona withholding must total one order as your names. If your name appears first on the
of the following. return, make sure your SSN is the first number listed.
1. 90 percent of the tax due for 2001. For a deceased taxpayer, see page 1 of these instructions.
2. 100 percent of the tax due for 2000. Use your current home address. The department will send
your refund or correspond with you at that address.
You can use your 2000 tax to figure the amount of payments that
NOTE: Make sure your SSN is correct. If you are filing a
you must make during 2001 only if you were required to file and
joint return, also make sure you list your SSNs in the same
did file a 2000 Arizona income tax return.
order every year.
What if You Make Your Estimated
Make sure that every return, statement, or document that you
Payments Late? file with the department has your SSN. Make sure that all
The department will charge you a penalty if you fail to make SSNs are clear and correct. You may be subject to a penalty if
any required payments. The department will charge you a you fail to include your SSN. It may take longer to process
penalty if you make any of your required payments late. The your return if SSNs are missing, incorrect, or unclear.
department will also charge you interest on any late or
Identification Numbers for Paid Preparers
underpaid estimated tax payment.
If you pay someone else to prepare your return, that person
For details, see Arizona Form 221.
must also include an identification number where requested.
Can You Make Estimated Payments If You A paid preparer may use any of the following.
Do Not Have To?
• his or her SSN
If you do not have to make Arizona estimated income tax
• his or her PTIN
payments, you may still choose to make them.
• the federal employer identification number for the business
For details, see Arizona Forms 140ES and 221.
A paid preparer who fails to include the proper numbers may
Line-by-Line Instructions also be subject to a penalty.
Tips for Preparing Your Return: Determining Your Filing Status
• Make sure that you write your social security number on The filing status that you use on your Arizona return may be
your return. different from that used on your federal return.
• Complete your return using black ink. Use this section to determine your filing status. Check the
• correct box (4 through 7) on the front of Form 140.
You must round dollar amounts to the nearest whole
dollar. If 50 cents or more, round up to the next dollar. Line 4 Box - Married Filing a Joint Return
If less than 50 cents, round down.
You may use this filing status if married as of December 31,
• When asked to provide your own schedule, attach a 2000. It does not matter whether or not you were living with
separate sheet with your name and SSN at the top. your spouse. You may elect to file a joint return, even if you
Attach your own schedules to the back of your return. and your spouse filed separate federal returns.
• You must complete your federal return before you can You may use this filing status if your spouse died during
start your Arizona return. 2000 and you did not remarry in 2000. See page 2 of these
• Make sure you include your home telephone number. If instructions for details.
your daytime number is not the same as your home
The Arizona Form 140 is for full year residents only. You
number, make sure you include a daytime telephone
3

4. Form 140
may not file a joint Arizona income tax return on Form 140 Use this filing status if you were single on December 31,
if any of the following apply. 2000. You are single if any of the following apply to you.
1. Your spouse is a nonresident alien (citizen of and living • You have never been married.
in another country).
• You are legally separated under a decree of divorce or
2. Your spouse is a resident of another state. of separate maintenance.
• You were widowed before January 1, 2000, and you did
3. Your spouse is a part-year Arizona resident.
not remarry in 2000, and you do not qualify to file as a
If filing a joint return with your nonresident spouse, you may
qualifying widow or widower with dependent children
file a joint return using Form 140NR. See Form 140NR
on your federal return.
instructions.
Exemptions
If filing a joint return with your part-year resident spouse,
you may file a joint return using Form 140PY. See Form Write the number of exemptions you are claiming in boxes 8,
140PY instructions. 9, 10, and 11. Do not put a checkmark. You may lose the
For details on filing a joint return with your part-year exemption if you put a checkmark in these boxes. You may
resident or nonresident spouse, see Arizona Department of lose the dependent exemption if you do not complete Part A,
Revenue Income Tax Ruling ITR 95-2. lines A1 through A3 on page 2. You may lose the exemption
for qualifying parents or ancestors if you do not complete
Line 5 Box - Head of Household
Part A, lines A4 and A5, on page 2.
You may file as head of household on your Arizona return,
Line 8 Box - Age 65 and Over
only if one of the following applies.
• You qualify to file as head of household on your federal Write quot;1quot; in box 8 if you or your spouse were 65 or older in
return. 2000. Write quot;2quot; in box 8 if both you and your spouse were
• You qualify to file as a qualifying widow or widower on 65 or older in 2000.
your federal return.
Line 9 Box - Blind
Line 6 Box - Married Filing Separately Write quot;1quot; in box 9 if you or your spouse are totally or legally
blind. Write quot;2quot; in box 9 if both you and your spouse are totally
You may use this filing status if married as of December 31,
or legally blind. To qualify as legally blind, you must attach a
2000, and you elect to file a separate Arizona return. You
physician's letter stating one of the following.
may elect to file a separate return, even if you and your
spouse filed a joint federal return. 1. Your vision is 20/200 or poorer with corrective lenses.
2. Your field of vision is 20 degrees or less.
If you are filing a separate return, check the line 6 box and
enter your spouse's name in the space provided. Also enter Line 10 Box - Dependents
your spouse's SSN in the space provided.
You must complete Part A, lines A1 through A3, on page 2 of your
Arizona is a community property state. If you file a separate return before you can total your dependent exemptions.
return, you must figure how much income to report using
You may claim only the following as a dependent.
community property laws. Under these laws, a separate
• A person that qualifies as your dependent on your
return must reflect one-half of the community income from
all sources plus any separate income. federal return.
• A person who is age 65 or over (related to you or not)
When you file separate returns, you must account for
that does not qualify as your dependent on your federal
community deductions and credits on the same basis as
return, but one of the following applies.
community income. Both you and your spouse must either
itemize or not itemize. If one of you itemizes, you both must 1. In 2000, you paid more than one-fourth of the cost
itemize. If one of you takes a standard deduction, you both of keeping this person in an Arizona nursing care
must take a standard deduction. One of you may not claim a institution, an Arizona residential care institution, or
standard deduction while the other itemizes. an Arizona assisted living facility. Your cost must
be more than $800.
If you and your spouse support a dependent child from
community income, either you or your spouse may claim the 2. In 2000, you paid more than $800 for either
dependent. Both of you cannot claim the same dependent on Arizona home health care or other medical costs for
both returns. the person.
For details on how to file a separate Arizona income tax Completing Line(s) A1
return, see Arizona Department of Revenue Income Tax
Rulings ITR 93-18 and ITR 93-19. NOTE: If a person who qualifies as your dependent is also
a qualifying parent or ancestor of your parent, you may
NOTE: If you can treat community income as separate claim that person as a dependent on line A2, or you may
income on your federal return, you may also treat that claim that person as a qualifying parent or ancestor of your
community income as separate on your Arizona return. See parent on line A5. You may not claim that same person on
Arizona Department of Revenue Ruling ITR 93-22. both line A2 and line A5. Do not list the same person on line
A1 that you listed on line A4.
If you are filing a separate return and your spouse is not a
Enter the following on line(s) A1.
resident of Arizona, other special rules may apply. For more
details, see Arizona Department of Revenue Income Tax 1. The dependent's name.
Ruling, ITR 93-20.
2. The dependent's social security number.
Line 7 Box - Single
4

5. Form 140
3. The dependent's relationship to you. You may lose the exemption if you do not furnish this
information.
4. The number of months the dependent lived in your home
during 2000. Line A5 - Total Qualifying Parents or
You may lose the exemption if you do not furnish this Ancestors of Your Parents
information.
Enter the total number of persons listed on line(s) A4. Enter
Line A2 - Total Dependents the same number onto the front of the return in box 11.
Enter the total number of persons listed on line(s) A1. Enter Additions to Income
the same number onto the front of the return in box 10.
Line B6 - Non-Arizona Municipal Interest
Line A3 - Persons You Cannot Take as
Enter the amount of interest income from non-Arizona
Dependents on Your Federal Return municipal bonds that you did not include as income on your
Enter the names of any dependents age 65 or over listed on federal return.
line(s) A1 that you cannot take as a dependent on your You may exclude any expenses incurred to purchase or carry
federal return. the obligation. Reduce the interest income by the amount of
those expenses that you could not deduct on your federal
Line 11 Box - Qualifying Parents and
return.
Ancestors of Your Parents
If you received tax exempt interest from municipal bonds, attach
A qualifying parent or ancestor of your parent may be any a schedule listing the payors and the amount received from each
one of the following. payor. You may also want to attach supporting documents for
• Your parent, or your parent’s ancestor. Your parent’s amounts received from Arizona municipal bonds that are exempt
from Arizona income tax. These may be items such as bank
ancestor is your grand parent, great grand parent, great
statements, brokerage statements, etc.
great grand parent, etc.
• If married filing a joint return, your spouse’s parent or Line B7 - Early Withdrawal of Arizona,
an ancestor of your spouse’s parent. County, City, or School Retirement System
Contributions
You may claim this exemption if all of the following apply.
1. The parent or ancestor of your parent lived in your If you meet all the following, you must enter an amount here.
principal residence for the entire taxable year. 1. You left your job with the State of Arizona or an
2. You paid more than one-half of the support and Arizona county, city, or school district for reasons other
maintenance costs of the parent or ancestor of your than retirement.
parent during the taxable year. 2. When you left, you took out the contributions you had
3. The parent or ancestor of your parent was 65 years old made to the retirement system while employed.
or older during 2000. 3. You deducted these contributions on your Arizona
4. The parent or ancestor of your parent required assistance income tax returns that you filed for prior years.
with activities of daily living, like getting in and out of 4. You did not include these contributions in your federal
bed, or chairs, walking around, going outdoors, using adjusted gross income this year.
the toilet, bathing, shaving, brushing teeth, combing
If you meet all these tests, you must report as income those
hair, dressing, medicating or feeding.
contributions previously deducted on your prior years'
You must complete Part A, lines A4 and A5, on page 2 of Arizona tax returns.
your return before you can total your exemptions for
For details, see Arizona Department of Revenue Income Tax
qualifying parents and ancestors of your parents.
Ruling ITR 93-7.
NOTE: If a person who is a qualifying parent or ancestor of
Line B8 - Ordinary Income Portion of
your parent also qualifies as your dependent, you may claim
Lump Sum Distributions Excluded on
that person as a dependent on line A2, or you may claim
that person as a qualifying parent or ancestor of your parent Your Federal Return
on line A5. You may not claim that same person on both
Use line B8 if you use federal 5 or 10 year averaging for lump-
line A2 and line A5. Do not list the same person on line A4
sum distributions from your pension or profit-sharing plan.
that you listed on line A1.
Arizona law does not provide for 5 or 10 year averaging.
Completing Line(s) A4 Enter the amount of the distribution that you treated as
ordinary income on your federal return. If you choose to treat
Enter the following on line(s) A4.
the capital gain portion of the distribution as ordinary
1. The name of the qualifying parent or ancestor of your income, you must also include that amount.
parent.
For details, see Arizona Department of Revenue Income Tax
2. The social security number of the qualifying parent or Ruling ITR 93-5.
ancestor of your parent.
Line B9 - Agricultural Water Conservation
3. The qualifying parent’s or ancestor’s relationship to you,
Expenses
or your spouse if filing a joint return.
If you take this credit, you cannot deduct any expenses for which
4. The number of months the qualifying parent or ancestor
you claim the credit. If you take this credit, enter the amount of
of your parent lived in your home during 2000.
such expenses that you deducted on your federal return.
5

6. Form 140
• The fair market value of an MSA received by a
Line B10 - Medical Savings Account (MSA)
surviving spouse who was the deceased account
Distributions
holder's named beneficiary
For information on Arizona's MSA provisions, see the
For more information about the above items, see the
department's MSA brochure, Pub 542.
department's MSA brochure, Pub 542.
You must add amounts received from an MSA here if any of
Line B11 - Other Additions to Income
the following apply.
Use line B11 if any of the special circumstances below
1 - You Withdrew Funds From Your MSA For Other applies.
Than Qualified Expenses
Attach your own schedule to the back of your return
You must make an entry here if all of the following apply. explaining any amounts entered here.
1. You withdrew money from your MSA during 2000. You may either add or subtract items A through C below
(line B11 or C27, respectively) depending on your situation.
2. You did not use the amount withdrawn to pay qualified
medical expenses. A. Pension Adjustments
3. You did not have to include the withdrawal as income Use this adjustment if both of the following apply.
on your federal income tax return.
1. Arizona taxed your pension for years before 1979.
Enter the amount withdrawn. 2. You reported that pension on your federal return using
the percentage exclusion method.
2 - Deceased Account Holder Where the Named
Beneficiary is Not the Decedent's Surviving Spouse Do not use this adjustment if either of the following apply.
1. You reported your pension income as fully taxable on
You must make an entry here if all of the following apply.
your federal return.
1. The account holder died during the year.
2. You reported your pension income on your federal
2. You are the named beneficiary of the decedent's MSA. return under the quot;three-year-rulequot;.
3. You are not the decedent's surviving spouse.
Pension Adjustment Worksheet - Line B11
4. You did not have to include the value of the MSA as Follow these steps to figure the adjustment.
income on your federal income tax return. Worksheet (Keep for your records.)
1. Your contribution to annuity.
In this case, the MSA ceased to be an MSA. Enter the fair 1.
market value of the MSA as of the date of death, less the amount 2. Pension amount received in prior
of MSA funds used within one year of the date of death, to pay years. 2.
the decedent's qualified medical expenses. You can reduce the 3. Remainder of cost (line 1 minus
fair market value by only those expenses paid from the MSA. If line 2 but not less than zero). 3.
you pay additional medical expenses for the decedent from the 4. Pension amount received this year.
4.
MSA after you file, you may file an amended return to further
5. Amount from line 3.
reduce the fair market value of the MSA.
5.
3 - Decedent's Final Return And No Named MSA 6. Subtract line 5 from line 4 (but
Beneficiary not less than zero). 6.
7. Enter the pension amount taxable
Make an entry here if all of the following apply.
on your federal return. 7.
1. The account holder died during the year. 8. Subtract line 7 from line 6.
8.
2. There is no named MSA beneficiary.
If line 8 is more than zero, enter the amount on line 8 as an
3. This is the decedent's final return. addition to income. Enter the addition on line B11.
4. The value of the MSA did not have to be included on If line 7 is more than line 6, enter the difference as a
subtraction from income. Enter the subtraction on line C27.
the decedent's final federal income tax return.
In this case, the MSA ceases to be an MSA. Enter the fair B. Married Persons Filing Separate Returns
market value of the MSA as of the date of death. This rule If you file a separate Arizona return, you must report the
applies in all cases in which there is no named beneficiary, following income on that return.
even if the surviving spouse ultimately obtains the right to
• one-half of the community income from all sources.
the MSA assets.
• all of your separate income.
NOTE: The following are not withdrawals. Do not enter
If you and your spouse file a joint federal return but separate
any of the following:
Arizona returns, you must make sure that each separate
• Amounts from the MSA used to pay qualified medical return reflects the correct income. If you begin your Arizona
return with only the income that you earned during the year,
expenses
• you will have to adjust this income.
A qualified return of excess contributions
• A qualified rollover If you file separate federal returns, each of your federal returns
6

7. Form 140
should already reflect the correct income. Since your separate prior tax year under the special net operating loss
Arizona returns will begin with the federal adjusted gross transition rule.
income, you will not have to adjust your income.
For information on deducting a net operating loss carryback,
see Arizona Department of Revenue Income Tax Procedure
If you have to adjust your income, attach a schedule showing
ITP 99-1.
how you figured your adjustment.
F. Items Previously Deducted for Arizona Purposes
C. Partnership Income
Arizona statutes prohibit a taxpayer from deducting items more
Use this adjustment if your Arizona Form 165, Schedule K-1,
than once. However, under the operation of former Arizona law
shows a difference between federal and state distributable
(1989 and prior), you could deduct certain items in greater
income.
amounts for Arizona purposes than for federal purposes.
If the difference reported on your Arizona Form 165, Schedule
Investment interest and passive activity losses were such
K-1, is a positive number, enter that difference as an addition.
items. In some cases, you could have deducted such amounts
Enter the addition on line B11.
in their entirety on the Arizona return. For federal purposes,
If the difference reported on your Arizona Form 165, Schedule the deduction for these items was limited, with the unused
K-1, is a negative number, enter that difference as a subtraction. portions being carried forward and deducted in future years.
Enter the subtraction on line C27. Your Arizona return may include these previously deducted
items because of the difference between the federal and
D. Estate or Trust Income former Arizona treatment. If your Arizona taxable income
includes items previously deducted for Arizona purposes,
Enter on line B11 the amount from Arizona Form 141,
you must add such amounts to your Arizona gross income.
Schedule K-1, line 3. For Arizona purposes, this is your
share of the distributive income. G. Claim of Right Adjustment for Amounts Repaid
in 2000
If you make an entry here, you must also make an entry on
line C27, Other Subtractions. Subtract trust or estate income You must make an entry here if all of the following apply.
shown on your federal Form 1041, Schedule K-1, included in
1. During 2000, you were required to repay amounts held
your federal adjusted gross income.
under a claim of right.
You must also add to Arizona gross income:
2. The amount required to be repaid during 2000 was more
than $3,000.
1. Your share of the estate's or trust's deductions allowed
under the Internal Revenue Code. 3. You took a deduction for the amount repaid on your
2000 federal income tax return.
2. Your share of excess deductions and loss carryovers
allowed under the Internal Revenue Code as deductions If the above apply, enter the amount deducted on your
to the beneficiary on termination of an estate or trust. federal income tax return here.
You must add the above deductions and loss carryovers to For more information on the Arizona claim of right
your Arizona gross income only to the extent these items are provisions, see Arizona Department of Revenue Individual
included in computing your Arizona taxable income.
Income Tax Procedure ITP 95-1.
E. Net Operating Losses H. Claim of Right Adjustment for Amounts Repaid
in Prior Taxable Years
Arizona does not have specific net operating loss provisions
for individual taxpayers. Arizona conforms to the federal net You must make an entry here if all of the following apply.
operating loss provisions, including the carryback
1. During a year prior to 2000 you were required to repay
provisions. Generally, the amount of net operating loss
amounts held under a claim of right.
deduction included in your federal adjusted gross income is
the amount allowable for Arizona purposes. However, there 2. You computed your tax for that prior year under
are instances when the amount allowable for Arizona
Arizona's claim of right provisions.
purposes may be different. You must adjust the amount of
net operating loss deduction included in your federal 3. A net operating loss or capital loss was established due
adjusted gross income if the following apply. to the repayment made in the prior year.
1. You have already deducted any amount of the net 4. You are entitled to take that net operating loss or capital
operating loss included in your federal adjusted gross loss carryover into account when computing your 2000
income for Arizona purposes. Arizona taxable income.
2. You took a separate subtraction for the net operating 5. The amount of the loss carryover included in your
loss on an amended return filed for a prior tax year federal income is more than the amount allowed to be
under the special net operating loss transition rule. taken into account for Arizona purposes.
If the above apply, enter the following on line B11. Enter the amount by which the loss carryover included in
1. The amount of net operating loss included in your your federal adjusted gross income is more than the amount
federal adjusted gross income which you previously allowed for the taxable year under Arizona law.
deducted for Arizona purposes.
I. Addition to S Corporation Income Due to Credits
2. The amount of net operating loss included in your Claimed
federal adjusted gross income for which you took a
Shareholders of an S corporation who claim a credit passed
separate subtraction on an amended return filed for a
7

8. Form 140
through from an S corporation must make an addition to
Add lines B6 through B11. Enter the total on line B12 and
income for the amount of expenses disallowed by reason of
on the front of your return on line 13.
claiming the credit.
Subtractions From Income
An S corporation that passes the following credits through to its
shareholders must notify each shareholder of his or her pro rata You may only subtract those items for which statutory
share of the adjustment. You must enter an amount on this line authority exists. Without such authority you cannot take a
when claiming any of the following credits. subtraction. If you have any questions concerning
• Agricultural water conservation credit subtractions from income, call one of the numbers listed on
• Defense contracting credit the back cover.
• Environmental technology facility credit
NOTE: You may not subtract any amount that is allocable
• Pollution control credit
to income excluded from your Arizona taxable income.
• Recycling equipment credit
• Credit for solar hot water heater plumbing stub outs and Line C13 - Exemption: Age 65 or Over
electric vehicle recharge outlets
• Multiply the number in box 8 on the front of your return by
Credit for employment of TANF recipients
• $2,100 and enter the result.
Credit for agricultural pollution control equipment
Line C14 - Exemption: Blind
J. Solar Hot Water Heating Plumbing Stub Out And
Electric Vehicle Recharge Outlet Expenses Multiply the number in box 9 on the front of your return by
$1,500 and enter the result.
If you take a credit for installing solar hot water heating
plumbing stub outs or electric vehicle recharge outlets in a
Line C15 - Exemption: Dependents
dwelling you constructed, you cannot deduct any expenses
for which you claim the credit. If you take this credit, enter Multiply the number in box 10 on the front of your return by
the amount of such expenses that you deducted on your $2,300 and enter the result.
federal return.
Line C16 - Exemption: Qualifying Parents
K. Wage Expense for Employers of TANF Recipients
and Ancestors
If you take a credit for employing TANF recipients, you
Multiply the number in box 11 on the front of your return by
cannot deduct any wage expense for which you claim the
$10,000 and enter the result.
credit. If you take this credit, enter the amount of such
expenses that you deducted on your federal return.
Line C17 – Total
L. Other Adjustments
Add lines C13 through C16 and enter the total. If you have
Other special adjustments may be necessary. You may need no other subtractions from income, skip lines C18 through
to make an addition for depreciation or amortization. You C28 and enter this total on Form 140, page 1, line 16.
may also need to make an addition if you claimed certain tax
Line C18 - Interest on U.S. Obligations
credits. Call one of the numbers listed on the back cover if
any of the following apply. Enter the amount of interest income from U.S. Government
• obligations included as income on your federal return. U.S.
You are a qualified defense contractor that elected to
Government obligations include obligations such as savings bonds
amortize under Arizona Revised Statutes section 43-
and treasury bills. You cannot deduct any interest or other related
1024.
expenses incurred to purchase or carry the obligations. If such
• You sold or disposed of property that was held for the
expenses are included in your Arizona gross income, you must
production of income and your basis was computed
reduce the subtraction by such expenses. If you are itemizing
under the Arizona Income Tax Act of 1954.
deductions on your Arizona return, you must exclude such
• You are still depreciating or amortizing a child care expenses from the amount deducted.
facility for which you claimed a state credit.
NOTE: Do not subtract interest earned on FNMA or GNMA
• You claimed the environmental technology facility
bonds since this interest is taxable by Arizona. For details, see
credit.
the department's Guidelines for Exempt Securities, G 91-4.
• You claimed the pollution control credit.
Do not subtract any amount received from a qualified
• You claimed the recycling equipment credit. pension plan that invests in U.S. Government obligations. Do
• not subtract any amount received from an IRA that invests in
You claimed the credit for agricultural pollution control
U.S. Government obligations. These amounts are not interest
equipment.
income. For details, see Arizona Department of Revenue
• You elected to amortize the basis of a pollution control
Income Tax Rulings ITR 96-2 and ITR 96-3.
device or the cost of a child care facility under Arizona
Line C19 - Exclusion for U.S. Government,
law in effect before 1990. You are still deducting
amortization or depreciation for that device or facility Arizona State or Local Government
on your federal income tax return. Pensions
Line B12 - Total Additions If you receive pension income from any of the sources listed
8

9. Form 140
below, subtract the amount you received or $2,500, Line C22 – Agricultural Crops Given to
whichever is less. Include only the amount you reported as
Arizona Charitable Organizations
income on your federal return. If both you and your spouse
Arizona law allows a subtraction for qualified crop gifts
receive such pension income, each spouse may subtract the
made during 2000 to one or more charitable organizations.
amount received or $2,500, whichever is less.
To take this subtraction, you must be engaged in the business
Public pensions from the following sources qualify of farming or processing agricultural crops. The crop must
for this subtraction. be grown in Arizona. You must make your gift to a
• charitable organization located in Arizona that is exempt
The United States Government Service Retirement and
from Arizona tax.
Disability Fund
• The United States Foreign Service Retirement and The subtraction is the greater of 80 percent of the wholesale
Disability System market price or 80 percent of the most recent sale price for
• Retired or retainer pay of the uniformed services of the the contributed crop.
United States
To determine if your crop gift qualifies for this subtraction,
• Any other retirement system or plan established by
see Arizona Department of Revenue Income Tax Procedure
federal law
ITP 93-2.
NOTE: This applies only to those retirement plans
Line C23 - Alternative Fuel Vehicles and
authorized and enacted into the U.S. Code. This does not
Refueling Equipment
apply to a retirement plan that is only regulated by federal
law (i.e., plans which must meet certain federal criteria to be Starting with the 1999 taxable year, the alternative fuel
qualified plans). subtraction was repealed. Therefore, you may not take a
subtraction for alternative fuel vehicles purchased or
• The Arizona State Retirement System converted during 2000. You may not take a subtraction for
• The Arizona State Retirement Plan refueling equipment purchased during 2000. However, if you
• The Corrections Officer Retirement Plan were entitled to a subtraction for refueling equipment or
• The Public Safety Personnel Retirement System vehicles purchased or converted during 1998, you may still
• The Elected Officials' Retirement Plan take one-third of the subtraction that is allocable to 2000.
• A retirement plan established for employees of a county,
To figure your subtraction complete Part I of Form 313.
city, or town in Arizona
• Enter the amount from Form 313, Part I, line 3, here.
An optional retirement program established by the Arizona
Board of Regents under Arizona Revised Statutes Line C24 - Certain Wages of American Indians
• An optional retirement program established by an
Enrolled members of American Indian tribes may subtract wages
Arizona community college district.
earned while living and working on their tribe's reservation. The
NOTE: Public retirement pensions from states other than federal government must recognize these tribes.
Arizona do not qualify for this subtraction.
For more information, see Arizona Department of Revenue
Line C20 - Arizona Lottery Winnings Income Tax Ruling ITR 96-4.
Line C25 - Income Tax Refund From Other
You may subtract all winnings received in 2000 related to an
States
Arizona lottery prize won before March 22, 1983. You may
subtract up to $5,000 of winnings received in 2000 for You may subtract income tax refunds received from other
Arizona lottery prizes won after March 21, 1983. states if both of the following apply.
If you subtract Arizona lottery winnings here, you may have 1. You reported the refund as income on your federal return.
to adjust the amount of gambling losses claimed as an
2. You did not deduct the taxes paid to the other state as an
itemized deduction. See instructions for Form 140 Schedule
itemized deduction on a prior year Arizona return.
A, Itemized Deduction Adjustments.
Line C26 - Deposits and Employer
Line C21 - Social Security Benefits or Contributions Into MSAs
Railroad Retirement Benefits
Deposits Made Into Your MSA
Arizona does not tax social security benefits received under
If you have an MSA, you may be able to subtract deposits
Title II of the Social Security Act. Arizona does not tax
made into that MSA. Make an entry here if all of the
railroad retirement benefits received from the Railroad
following apply.
Retirement Board under the Railroad Retirement Act. If you
included such social security or railroad retirement benefits 1. You have an MSA that qualifies as an MSA under
as income on your federal return, use line C21 to subtract Arizona law, but not federal law.
this income.
2. Either you or your employer made deposits into that
Enter only the amount that you had to include as income on MSA during the tax year.
your federal return.
3. You had to include the deposits in income on your
See Arizona Department of Revenue Income Tax Ruling ITR federal income tax return.
96-1 for more information about railroad retirement benefits.
9

10. Form 140
Enter the amount of the MSA deposits that you had to the total subtraction taken by both you and your spouse
include in your federal adjusted gross income. cannot exceed $3,000.
F. Qualified Wood Stove, Wood Fireplace, or Gas
Employer Contributions Made to Employee MSAs
Fired Fireplace
If you are an employer, you may subtract the amount
Arizona law provides a subtraction for converting an existing
contributed to your employees' MSAs that are established
fireplace to a qualified wood stove, qualified wood fireplace,
under Arizona law. You can subtract these contributions only
or gas fired fireplace and non-optional equipment directly
to the extent not deductible for federal income tax purposes.
related to its operation. You may subtract up to $500 of the
Enter these contributions here.
costs incurred for converting an existing fireplace to a
Line C27 - Other Subtractions From Income qualified wood stove, qualified wood fireplace, or gas fired
Use line C27 if any of the following special circumstances fireplace on your property located in Arizona. When you
apply. Attach your own schedule to the back of your return figure your subtraction, do not include taxes, interest, or
explaining any amounts entered here. other finance charges.
A. Previously Reported Gain on Decedent's A qualified wood stove or a qualified wood fireplace is a
Installment Sale residential wood heater that was manufactured on or after
July 1, 1990, or sold at retail on or after July 1, 1992. The
Prior Arizona law required acceleration of any unrecognized
residential wood heater must also meet the U.S.
installment sale gain upon the death of a taxpayer. However,
Environmental Protection Agency's July 1990 particulate
this acceleration could have been avoided by the posting of a
emissions standards.
bond. If acceleration was required, your federal adjusted
gross income may include installment sale amounts already A qualified gas fired fireplace is any device that burns
recognized on a decedent's final Arizona return. If your natural or liquefied petroleum gas as its fuel through a burner
federal adjusted gross income includes such amounts, you system that is permanently installed in the fireplace. The
may subtract that portion of the gain included on your conversion of an existing wood burning fireplace to
federal return. noncombustible gas logs that are permanently installed in the
fireplace also qualifies as a gas fired fireplace.
B. Estate or Trust Income
G. Claim of Right Adjustment for Amounts Repaid
Enter on line C27 the amounts from federal Form 1041,
in Prior Taxable Years
Schedule K-1, included in your federal adjusted gross income.
If making an entry here, you must also make an entry on line B11, You must make an entry here if all of the following apply.
Additions to Income. Add the estate or trust income shown on
1. During a year prior to 2000 you were required to repay
Arizona Form 141, Schedule K-1, to your Arizona income.
amounts held under a claim of right.
C. Combat Pay
2. You computed your tax for that prior year under
Members of the U.S. armed forces may subtract pay received Arizona's claim of right provisions.
for serving in a combat zone or an area given the treatment
3. A net operating loss or capital loss was established due
of a combat zone. Subtract only the amount included in your
to the repayment made in the prior year.
2000 federal adjusted gross income.
4. You are entitled to take that net operating loss or capital
D. Federally Taxable Arizona Municipal Interest
loss carryover into account when computing your 2000
Enter the amount of any interest income received on Arizona taxable income.
obligations of the State of Arizona, or any political
5. The amount of the loss carryover allowed to be taken
subdivisions of Arizona that is included in your Arizona
into account for Arizona purposes is more than the
gross income. Do not enter any Arizona municipal interest
amount included in your federal income.
that is exempt from federal taxation and not included in your
federal adjusted gross income. Enter the amount by which the loss carryover allowed for the
E. Adoption Expenses taxable year under Arizona law is more than the amount
included in your federal adjusted gross income.
You may take this subtraction only in the year the final adoption
order is granted. Enter the lesser of the total of the following H. Certain Expenses Not Allowed for Federal Purposes
adoption expenses or $3,000. When figuring your subtraction,
You may subtract some expenses that you cannot deduct on
you may include expenses incurred in prior years.
your federal return when you claim certain federal tax
The following expenses are qualified adoption expenses. credits. These federal tax credits are:
1. Nonreimbursed medical and hospital costs. • The federal work opportunity credit
•
2. Adoption counseling. The empowerment zone employment credit
• The credit for employer-paid social security taxes on
3. Legal and agency fees.
employee cash tips
4. Other nonrecurring costs of adoption.
• The Indian employment credit
If filing separately, you may take the entire subtraction, or
If you received any of the above federal tax credits for 2000,
you may divide the subtraction with your spouse. However,
10

11. Form 140
enter the portion of wages or salaries you paid or incurred front of your return on line 16.
during the taxable year equal to the amount of those federal
Different Last Names
tax credits you received.
I. Qualified State Tuition Program Distributions If you filed an Arizona tax return within the past four years with a
different last name, enter your prior last name(s) in part D.
If you are a beneficiary of a qualified state tuition program, you
may subtract some of the amount distributed from the program Totaling Your Income
for qualified education expenses. Enter the amount of the
Line 12 - Federal Adjusted Gross Income
distribution that you had to include in your federal adjusted gross
income. A qualified state tuition program is a program that meets
You must complete your federal return before you enter an
the requirements of I.R.C. § 529.
amount on line 12. You must complete a 2000 federal return
J. Subtraction for World War II Victims to determine your federal adjusted gross income even if not
filing a federal return.
Starting with the 2000 taxable year, you may subtract
distributions made to you for your persecution or the Arizona uses federal adjusted gross income as a starting
persecution of your ancestors by Nazi Germany or any other point to determine Arizona taxable income. Your federal
Axis regime for racial, religious or political reasons. If you adjusted gross income is your Arizona gross income.
are the first recipient of such distributions, enter the amount
ALERT: If your Arizona gross income is greater than $75,000,
of the distributions that you had to include in your federal
you may need to make estimated payments. See quot;Do You Need
adjusted gross income.
to Make Estimated Paymentsquot; instructions on page 3.
You may also subtract items of income that are attributable
Line 13 - Additions to Income
to, derived from or related to assets that were stolen or
hidden from or lost to you if you were persecuted by Nazi Enter the amount from line B12, page 2, of your return.
Germany or any other Axis regime for racial, religious or
Line 15 - Elective Subtraction of Federal
political reasons before, during or immediately after World
Retirement Contributions
War II. If you are the first recipient of such income, enter the
amount of income that you had to include in your federal This line applies only to individuals who were civilian
adjusted gross income. employees of the United States Government during 2000.
The Arizona Tax Court has ruled that Arizona income taxes
K. Installment Sale Income From Another State
paid on contributions to federal retirement plans
Taxed by the Other State in a Prior Taxable Year
discriminated against federal employees for years after 1990.
You may subtract any income from an installment sale that has The department has appealed that determination to the
been properly subjected to income tax in another state in a prior Arizona Court of Appeals, so the issue is not yet final.
tax year. Enter the amount of such income that you included in
Line 15 is provided to alert you to a remedy available to you
your Arizona gross income in the current taxable year.
under Arizona law. On your 2000 return, you have two options.
L. Other Adjustments
Option #1
Other special adjustments may be necessary. Call one of the
You may subtract the amount of contributions to your retirement
numbers listed on the back cover if any of the following apply.
plan that was withheld from your wages paid by the federal
• You are a qualified defense contractor that elected to
government. Enter on line 15 the 2000 amount of such
amortize under Arizona Revised Statutes section 43-1024.
contributions included in your federal adjusted gross income.
• You sold or disposed of property that was held for the If you choose this option and the courts ultimately decide that it
production of income and your basis was computed is legal for the State of Arizona to tax your retirement
under the Arizona Income Tax Act of 1954. contributions, you will owe additional tax and accrued interest.
• (Also, see Protective Claim for Refund below.)
You were an Arizona resident before December 31,
1975, and you are receiving IRA distributions from your Option #2
IRA account to which you made contributions before
You may choose to ignore line 15. You may instead file the
December 31, 1975.
protective claim form. This form is in this instruction
• You were an Arizona resident before December 31, booklet. Under this option you will pay tax on your
1975, and you are receiving distributions from your contributions to the federal retirement plan. You will also
qualified self-employment retirement plan to which you protect your rights to a credit or refund of this tax if the
made contributions before December 31, 1975. courts ultimately decide that is appropriate. The state will
• You deferred exploration expenses determined under pay interest in this event. The courts have been asked to
Internal Revenue Code section 617 in a taxable year award up to 20% of your refund to the attorneys in the case.
ending before January 1, 1990, and you have not
Protective Claim for Refund
previously taken a subtraction for those expenses.
You can find this form at the bottom of the page titled Notice
Line C28 - Total Subtractions to Current And Former Federal Civilian Employees. If you
were a civilian employee of the United States government at
Add lines C17 through C27. Enter the total here and on the
11

12. Form 140
any time during the years 1996 through 2000, you should figure your personal exemption.
complete this claim form. Submitting this claim form will
protect your rights to tax relief for the years you were so Personal Exemption Chart
employed. If you choose option #2 for 2000, you should If you checked filing status: Enter:
also include 2000 in your claim. Claims for 1996 must be
• Single (Box 7) $2,100
postmarked by April 16, 2001, to be valid. If you previously
• Married filing joint return (Box 4) and
filed a protective claim for 1996 through 1999, only include $4,200
2000 on the claim form filed for 2000. claiming no dependents (Box 10)
• Married filing joint return (Box 4) $6,300
Please do not include the protective claim with your 2000
and claiming at least one
income tax return. Mail the claim form separately to the
dependent (Box 10 excluding
address indicated to ensure proper handling.
persons listed on Page 2, line A3)
Line 16 - Subtractions From Income
• Head of household and you are $4,200
Enter the amount from line C28, page 2, of your return. not married (Box 5)
• Head of household and you are a $3,150
Figuring Your Tax
married person who qualifies to Or
Line 19 - Itemized or Standard Deductions file as head of household (Box 5) Complete
Form 202
You must decide whether to take the standard deduction or
Personal
to itemize your deductions. Your Arizona income tax will be
Exemption
less if you take the larger of your standard deduction or your
Allocation
itemized deduction.
Election.
• Married filing separately (Box 6)
Your Standard Deduction $2,100
with neither spouse claiming any Or
If you take the standard deduction, check box 19S. dependents (Box 10) Complete
Form 202
If your filing status is: Your standard deduction is:
• Single Personal
$ 3,600
• Married filing separately Exemption
$ 3,600
Allocation
• Married filing jointly $ 7,200
Election.
• Head of household $ 7,200
• Married filing separately (Box 6) $3,150
Your Itemized Deductions with one spouse claiming at least Or
one dependent (Box 10 excluding Complete
You may claim itemized deductions on your Arizona return persons listed on Page 2, line A3) Form 202
even if you take a standard deduction on your federal return. Personal
For the most part, you may claim those deductions allowable Exemption
as itemized deductions under the Internal Revenue Code. In Allocation
some cases, the amount allowed for some deductions may Election.
not be the same as the amount allowable for federal
A married couple who does not claim any dependents may
purposes. You may have to adjust the amounts shown on
take one personal exemption of $4,200. If the husband and
your completed federal Form 1040, Schedule A. See Form
wife file separate returns, either spouse may take the entire
140 Schedule A, Itemized Deduction Adjustments to figure
$4,200 exemption, or the spouses may divide the $4,200
if you have to make any adjustments.
between them. You and your spouse must complete Form
To figure your itemized deductions, you must complete a 202 if either you or your spouse claim a personal exemption
federal Form 1040, Schedule A. Then, if required, complete of more than $2,100. If you and your spouse do not complete
Form 140 Schedule A, Itemized Deduction Adjustments. If Form 202, you may take an exemption of only $2,100 (one-
you do not have to complete Form 140 Schedule A, Itemized half of the total $4,200).
Deduction Adjustments, enter the amount from federal Form
A married couple who claims at least one dependent may
1040, Schedule A, on Form 140, line 19.
take one personal exemption of $6,300. If the husband and
NOTE: If you itemize, you must attach a copy of the wife file separate returns, either spouse may take the entire
completed federal Schedule A to your Arizona return. If $6,300 exemption, or the spouses may divide the $6,300
itemizing, check box 19I. between them. You and your spouse must complete Form
Line 20 - Personal Exemptions 202 if either you or your spouse claim a personal exemption
of more than $3,150. If you and your spouse do not
The amount you may claim as a personal exemption depends on
complete Form 202, you may take an exemption of only
your filing status. If married, the amount you may claim as a
$3,150 (one-half of the total $6,300).
personal exemption also depends on whether you or your spouse
If you are a married person who qualifies to file as a head of
claim dependents. You may use the chart below to figure your
household, you may take the entire $6,300 personal
personal exemption. If married, you may also use Form 202 to
12