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Arizona Form
Individual Amended Return                                                                                     140X
                                                                   If you do not agree with the federal notice, you must also
Phone Numbers
                                                                   include any documents that show why you do not agree.
If you have any questions about income items, deductions, or
                                                                   If you choose option 2, mail the federal notice and any other
exemptions, refer to the instructions provided with your
                                                                   documents to:
original return.
                                                                   Arizona Department of Revenue
For further assistance, please contact one of the numbers          1600 W. Monroe, Attention: Individual Income Audit
listed below.                                                      Phoenix, AZ 85007-2650
NOTE: If you are unable to decide the proper starting point        When Should I Pay Any Tax Owed With My
for your amended Arizona return, please call one of the            Amended Return?
following numbers.
                                                                   Payment is due in full at the time you file your return. Please
 Phoenix                                  (602) 255-3381           make your check payable to Arizona Department of
 From area codes 520 & 928 toll-free      (800) 352-4090           Revenue. Be sure to enter your social security number on
 Form orders                              (602) 542-4260           the front of your check.
 Forms by Fax                             (602) 542-3756
                                                                   What if a Taxpayer Died?
 Recorded Tax Information
 Phoenix                                  (602) 542-1991           If you are a surviving spouse amending a joint return, enter
 From area codes 520 & 928 toll-free      (800) 845-8192           the word quot;Deceasedquot; after the decedent's name. Also enter
 Hearing impaired TDD user                                         the date of death after the decedent's name. Sign your name.
 Phoenix                                  (602) 542-4021           Write quot;Filing as Surviving Spousequot; in the area for the
 From area codes 520 & 928 toll-free      (800) 397-0256           deceased spouse's signature. (If someone else serves as
                                                                   personal representative for your spouse's estate, he or she
You may also visit our web site at:
                                                                   must also sign the return.)
www.revenue.state.az.us
                                                                   If a refund is due, complete Arizona Form 131, Claim for
Who Should Use Form 140X?
                                                                   Refund on Behalf of Deceased Taxpayer. Attach this form to
Use Form 140X to correct an individual income tax return           the front of your amended return.
(Form 140, 140A, 140EZ, 140PY, or 140NR) filed within the
                                                                   Penalties
past four years. The department will compute the interest and
either include it in your refund or bill you for the amount due.
                                                                   The department may impose a late payment penalty on a
NOTE: Do not use Form 140X to change an earlier filed              voluntarily filed amended return if any of the following apply.
Form 140PTC. To change an earlier filed Form 140PTC,
                                                                   1.   You are under audit by the department.
use the Form 140PTC for the year you are changing. Do not
                                                                   2.   The department has requested or demanded that you file
use Form 140X to change an earlier filed Form 140ET. To
                                                                        an amended income tax return.
change an earlier filed Form 140ET, use the Form 140ETX
for the year you are changing.                                     3.   The total additional tax you owe is a substantial
                                                                        underpayment. You have a substantial underpayment if
You cannot amend an estimated payment penalty.
                                                                        the amount due is at least ten percent of the actual tax
When Should You File an Amended Return?                                 liability for the tax year or two thousand dollars.
You can file Form 140X only after filing an original return. If    The department may also impose a late filing penalty if you
you are filing Form 140X for a refund, you must generally file     did not file your original return on time. These penalties
within four years from the date you filed the original return.     apply to taxes due and remaining unpaid after the due date of
                                                                   the original return. Combined late filing and late payment
If you amend your federal return for any year, you must also
                                                                   penalties can go up to 25 percent of the unpaid tax.
file an Arizona Form 140X for that year. You must file the
Form 140X within 90 days of amending your federal return.
                                                                   Interest
If the IRS makes a change to your federal taxable income for
any year, you must report that change to Arizona. You may          The department charges interest on any tax not paid by the
use one of the following two options to report this change.        due date even if you have an extension. The department
Option 1                                                           charges interest from the original due date to the date of
                                                                   payment. The Arizona rate of interest is the same as the
You may file a Form 140X for that year. If you choose this
                                                                   federal rate. Contact one of the phone numbers listed on this
option, you must amend your Arizona return within 90 days
                                                                   page for the current interest rate.
of the change. Attach a complete copy of the federal notice
to your Form 140X.
                                                                   Line-by-Line Instructions
Option 2
You may file a copy of the final federal notice with the           NOTE: You must round dollar amounts to the nearest whole
department within 90 days. If you choose this option, you          dollar. If 50 cents or more, round up to the next dollar. If
must include a statement in which you must:                        less than 50 cents, round down.
1. Request that the department recompute your tax; and             The line numbers on the Arizona Form 140X do not match
                                                                   the line numbers on Arizona's individual income tax forms.
2. Indicate if you agree or disagree with the federal notice.
Form 140X

The proper line on which to enter your change(s) will depend           On line 14, enter the number of blind exemptions claimed on
on the nature of the change.                                           your original return. Then enter the number of blind
                                                                       exemptions you are claiming on this amended return.
To decide on which lines to enter your changes, use the line
descriptions from your original return. If you are unable to           On line 15, enter the number of dependent exemptions claimed
decide what lines to use, contact one of the numbers listed on         on your original return. Then enter the number of dependent
page 1.                                                                exemptions you are claiming on this amended return. Also list
                                                                       your dependent(s)' names, relationship, social security
Tax Year                                                               numbers, and the number of months lived in your home on
                                                                       page 2, Part I. If you do not, you may lose the exemption.
Enter the year of the return you are amending on the first
line. (If amending a fiscal year return, enter the month, day,         On line 16, enter the number of qualifying parent and
and year.)                                                             ancestor exemptions claimed on your original return. Then
                                                                       enter the number of qualifying parent and ancestor
Entering Your Name, Address, and Social                                exemptions you are claiming on this amended return. Also
Security Number (SSN)                                                  list your qualifying parent’s or ancestor’s name, relationship,
                                                                       social security number, and the number of months lived in
Please type or print your name, SSN, and present address. If
                                                                       your home on page 2, Part II. If you do not, you may lose
you are filing a joint amended return, enter your SSNs in the
                                                                       the exemption.
same order as your first names and in the same order as
shown on your original return.                                         NOTE: Line 16 applies to only taxable years 1999, 2000,
                                                                       2001 and 2002.
If your name appears first on the return, make sure your
SSN is the first number listed.
                                                                       Include the exemption amounts with your subtractions
NOTE: If you are changing your filing status from married              from income on line 21. For exemption amounts, see the
filing separate to married filing joint, you must include your         instructions for the year you are amending.
spouse's first name and SSN on line 1.
                                                                       NOTE: If the department changed amounts on your original
Make sure that every return, statement, or document that you           return, use the changed amounts. If the department changed
                                                                       amounts on an earlier filed amended return, use those amounts.
file with the department has your SSN. Make sure that all
SSNs are clear and correct. You may be subject to a penalty if
                                                                       Original Form Filed
you fail to include your SSN. It may take longer to process
your return if SSNs are missing, incorrect, or unclear.                Check the box for the type of return you originally filed.
Identification Numbers for Paid Preparers
                                                                       NOTE: If you are amending an Arizona Form 140PY or
                                                                       140NR, enter your corrected ARIZONA percentage in the
If you pay someone to prepare your return, that person must
                                                                       space provided. To figure the corrected ARIZONA
also include an identification number where requested.
                                                                       percentage, divide the amount on line 18 column (c) by the
A paid preparer may use any of the following.                          amount on line 17 column (c).
•   his or her SSN
                                                                       Lines 17 - 40
•   his or her PTIN
•                                                                      In order for your amended return to process, you must enter an
    the federal employer identification number for the
                                                                       amount in columns (a), (b) and (c) for lines 17 and/or 18, lines
    business
                                                                       19 through 25, and lines 27, 31, 32, 35, and lines 37 through 40.
A paid preparer who fails to include the proper numbers may
                                                                       Column a
also be subject to a penalty.
                                                                       In column (a), enter the amount reported on your original
Filing Status
                                                                       return or the most recently amended return for the tax year
                                                                       you are amending. If the department changed amounts on
Check the box for the filing status you used on your original
                                                                       your original return, use the changed amounts. If the
return. Then check the box for the filing status you are using
                                                                       department changed amounts on an earlier filed amended
on your amended return.
                                                                       return, use those amounts.
Residency Status
                                                                       Column b
Check the box for the residency status you used on your                In column (b), enter the amount you are adding to or
original return. Then check the box for the residency status           subtracting from the column (a) amount. Bracket all amounts
you are using on your amended return.                                  you are subtracting. If there is no change to the column (a)
                                                                       amount, enter zero.
Exemptions
                                                                       Column c
Write the number of exemptions you are claiming in boxes
                                                                       In column (c), enter the corrected amount (a+b=c or a-b=c).
13, 14, 15, and 16. Do not put a checkmark.
                                                                       If the column (b) amount is zero (no change), enter the
On line 13, enter the number of age 65 or over exemptions
                                                                       column (a) amount in column (c).
claimed on your original return. Then enter the number of age 65
or over exemptions you are claiming on this amended return.            For each change reported, list the item or line reference and

                                                                   2
Form 140X

                                                                      Line 21 - Subtractions From Income
the reason for the change in Part III on page 2 of your return.
If you need more space, attach a schedule.
                                                                      NOTE: You may only subtract those items for which
Line 17 - Federal Adjusted Gross Income                               statutory authority exists. Without such authority you cannot
                                                                      take a subtraction. If you have any questions concerning
You must enter an amount in columns (a), (b), and (c).
                                                                      subtractions from income, call one of the numbers listed on
In column (a), enter your federal adjusted gross income               page 1 of these instructions.
reported on your original (or most recently amended) return
                                                                      If you are claiming age 65 or over, blind, dependent, or
for the tax year you are amending.
                                                                      qualifying parent or ancestor exemptions, include the
In column (b), enter the change amount or zero.                       amounts for these exemptions on line 21.
In column (c), enter the corrected amount or, if column (b)
                                                                      If you are claiming dependent exemptions, complete Part I
amount is zero, enter the column (a) amount.
                                                                      on page 2. If you are claiming qualifying parent or ancestor
NOTE: If filing Form 140PY or Form 140NR, you must                    exemptions, complete Part II on page 2.
enter your federal adjusted gross income on line 17, then
                                                                      You must enter an amount in columns (a), (b), and (c).
enter your Arizona gross income on line 18.
                                                                      If you filed Form 140EZ, or if you have no subtractions or
Line 18 - Arizona Gross Income – Form                                 exemptions for age 65 or over, blind, dependents, and
140NR or Form 140PY Filers Only                                       qualifying parents or ancestors, enter zero in all three columns.
If you are filing Form 140NR or 140PY, you must complete
                                                                      In column (a), enter any subtractions from income and
line 18. If you are filing Form 140, 140A, or 140EZ, skip
                                                                      exemption amounts for age 65 or over, blind, dependents, and
line 18.
                                                                      qualifying parents or ancestors taken on your original (or most
If required to complete line 18, you must enter an amount in          recent amended) return for the tax year you are amending.
columns (a), (b), and (c).
                                                                      NOTE: If the department changed amounts on your original
In column (a), enter your Arizona gross income reported on            return, use the changed amounts. If the department changed
your original (or most recently amended) return for the tax           amounts on an earlier filed amended return, use those amounts.
year you are amending.
                                                                      In column (b), enter the change amount or zero.
In column (b), enter the change amount or zero.
                                                                      In column (c), enter the corrected amount or, if column (b)
In column (c), enter the corrected amount or, if column (b)           amount is zero, enter the column (a) amount.
amount is zero, enter the column (a) amount.
                                                                      Line 22 - Arizona Adjusted Gross Income
For information about how to figure your Arizona gross
                                                                      Subtract line 21 from line 20. You must enter an amount in
income, see Form 140PY or Form 140NR for the year you
                                                                      columns (a), (b), and (c).
are amending.
                                                                      Lines 23, 24, and 25 -
NOTE: Be sure to enter your corrected ARIZONA
percentage in the space provided next to Box 86.
                                                                      You must enter an amount in columns (a), (b), and (c).
Line 19 - Additions to Income                                         Line 23 - Deductions
You must enter an amount in columns (a), (b), and (c).                Form 140A
If you filed Form 140A, or 140EZ, or if you have no                   If amending a 140A, in column (a) enter your standard
additions, enter zero in all three columns.
                                                                      deduction as reported on your original (or most recent
In column (a), enter any additions to income reported on              amended) return.
your original (or most recent amended) return for the tax
                                                                      Form 140EZ
year you are amending.
                                                                      If amending a 140EZ, in column (a) enter your standard
NOTE: If the department changed amounts on your original
                                                                      deduction and personal exemption amount as reported on
return, use the changed amounts. If the department changed
                                                                      your original (or most recent amended) return.
amounts on an earlier filed amended return, use those amounts.
                                                                      All Other Forms
In column (b), enter the change amount or zero.
                                                                      If amending other than a 140A, or 140EZ, in column (a)
In column (c), enter the corrected amount or, if column (b)
                                                                      enter your standard or itemized deductions as reported on
amount is zero, enter the column (a) amount.
                                                                      your original (or most recent amended) return for the tax
Line 20 - Subtotal                                                    year you are amending.
Form 140, 140A, or 140EZ Filers                                       NOTE: If the department changed amounts on your original
                                                                      return, use the changed amounts. If the department changed
If you filed Form 140, 140A, or 140EZ, add line 17 and line
19. Enter the total.                                                  amounts on an earlier filed amended return, use those amounts.
Form 140NR or 140PY Filers                                            In column (b), enter the change amount or zero.
If you filed Form 140NR or 140PY add line 18 and line 19.
Enter the total.

                                                                  3
Form 140X

In column (c), enter the corrected amount or, if column (b)            columns (a) and (c). Do not change the amount claimed on
amount is zero, enter the column (a) amount. If you are                your original return.
correcting itemized deductions or changing from standard to
                                                                       Line 30 - Reduced Tax
itemized deductions, attach a copy of your corrected Schedule A.
                                                                       Subtract line 29 from line 28 in column (c). Enter the result.
Line 24 - Personal Exemptions
                                                                       Line 31 - Family Income Tax Credit
Do not enter amounts for dependents, blind, age 65 or over,
or qualifying parents or ancestors of your parents                     You must enter an amount in columns (a), (b), and (c).
exemptions. You must enter these amounts on line 21.
                                                                       If you are not eligible for the credit, enter zero in all three
Form 140EZ                                                             columns.
If amending a 140EZ, enter zero in all three columns.                  If you are eligible for the credit, in column (a) enter the
                                                                       amount of family income tax credit you claimed on your
All Other Forms
                                                                       original (or most recent amended) return. If this is the first
If amending other than a 140EZ, in column (a) enter your               time you are claiming this credit, enter zero.
personal exemptions as reported on your original (or most
                                                                       In column (b), enter the change amount or zero.
recent amended) return for the tax year you are amending.
                                                                       In column (c), enter the corrected amount or, if column (b)
NOTE: If the department changed amounts on your
                                                                       amount is zero, enter the column (a) amount.
original return, use the changed amounts. If the
                                                                       Line 32 - Nonrefundable Credits From
department changed amounts on an earlier filed amended
return, use those amounts.                                             Arizona Form 301 or Forms 310, 321, 322,
                                                                       and 323 if Form 301 is not required
In column (b), enter the change amount or zero.
                                                                       You must enter an amount in columns (a), (b), and (c).
In column (c), enter the corrected amount or, if column (b)
amount is zero, enter the column (a) amount.                           If you are not claiming any credits, enter zero in all three columns.
Line 25 - Arizona Taxable Income                                       In column (a), enter your credits from Form 301, or Forms
                                                                       310, 321, 322 or 323 reported on your original (or most
You must enter an amount in columns (a), (b), and (c).
                                                                       recent amended) return for the tax year you are amending.
Subtract lines 23 and 24 from line 22.
                                                                       Enter zero if this is the first time you are claiming these
Line 26 - Tax                                                          credits. If you claimed a credit using Form 310, 321, 322, or
                                                                       323 and were not required to complete Form 301, enter the
Compute your tax. Use the appropriate tax rate table. Enter
                                                                       credit(s) from those forms here.
the correct tax in column (c). You can find the tax rate tables
in the instructions for the tax year you are amending. If you          In column (b), enter the change amount or zero.
do not have the correct tables, please contact one of the
                                                                       In column (c), enter the corrected amount or, if column (b)
numbers listed on page 1 of these instructions.                        amount is zero, enter the column (a) amount.
Line 27 - Tax From Recapture of Credits                                Attach a copy of Form 301, if you are required to complete
From Form 301                                                          Form 301, (and supporting documents) filed with your
                                                                       original return. If this is the first time you are claiming the
You must enter an amount in columns (a), (b), and (c). If you
                                                                       credits, you must complete an Arizona Form 301 if required.
do not have tax from recapture of tax credits, enter zero in all
                                                                       You must attach this form along with the required supporting
three columns.
                                                                       documents to your amended return.
If your original return showed a recapture tax, in column (a)
                                                                       Line 33 - Credit Type
enter the amount of recapture tax from Form 301, Part II, as
reported on your original (or most recent amended) return                If you entered an amount on line 32, write the form
for the tax year you are amending.                                       number(s) of the credit(s) from Arizona Form 301, Part II.
                                                                         If you are claiming:                          Write
In column (b), enter the change amount or zero.
                                                                                                                       form
In column (c), enter the corrected amount or, if column (b)                                                            number:
amount is zero, enter the column (a) amount.                             1. Defense Contracting Credit                 302
                                                                         2. Enterprise Zone Credit                     304
Attach a copy of your corrected Form 301.
                                                                         3. Environmental Technology Facility 305
Line 28 - Subtotal of Tax                                                     Credit
                                                                         4. Military Reuse Zone Credit                 306
Add lines 26 and 27, column (c). Enter the result.                       5. Recycling Equipment Credit                 307
                                                                         6. Credit for Increased Research 308                   or
Line 29 - Clean                Elections        Fund      Tax
                                                                              Activities (2001 or 2002)                308-I
Reduction                                                                7. Credit for Taxes Paid to Another State 309
                                                                              or Country
Enter the amount of Clean Elections Fund tax reduction
                                                                         8. Solar Energy Credit                        310
claimed on your original return. Enter this amount in


                                                                   4
Form 140X

                                                                                                  Payment Worksheet
  Credit Type Chart Continued
                                                                                   Payments        Date of Payment                Amount
  9.    Agricultural Water Conservation                 312
                                                                                 (Withholding,
        System Credit
                                                                                   Est. Ext.)
  10.   Alternative Fuel Vehicle (AFV) Credit           313
                                                                               1. Estimated
  11.   Underground Storage Tanks Credit                314
                                                                                   Payment 1
  12.   Pollution Control Credit                        315
                                                                               2. Estimated
  13.   Construction Materials Credit                   316
                                                                                   Payment 2
  14.   Credit for Solar Hot Water Heater               319
                                                                               3. Estimated
        Plumbing Stub Outs and Electric
                                                                                   Payment 3
        Vehicle Recharge Outlets
                                                                               4. Estimated
  15.   Credit for Employment of TANF                   320
                                                                                   Payment 4
        Recipients
                                                                               5. Extension Request payment
  16.   Credit for Contributions to Charities           321
                                                                               6. Arizona income tax withheld on
        That Provide Assistance to the
                                                                                   Form(s) W-2
        Working Poor
                                                                               7. Total. Add lines 1 through 6.
  17.   Credit for Fees Paid to Public Schools          322
                                                                                   Enter the total here and also on
  18.   Credit for Contributions to School              323
                                                                                   Form 140X, page 1, line 37.
        Tuition Organizations
                                                                               NOTE: Do not include payments sent with original return.
  19.   Credit for Donating Motor Vehicles to           324
        the Wheels to Work Program                                             In column (a), enter the total amounts of Arizona income tax
  20.   Agricultural Pollution Equipment                325                    withheld, estimated income tax payments, and payments made
        Credit                                                                 with an extension request reported on your original (or most
  21.   Credit for Alternative Fuel Delivery            326                    recent amended) return for the tax year you are amending.
        Systems
                                                                               NOTE: If the department changed amounts on your original
  22.   Vehicle Refueling Apparatus Credit              327
                                                                               return, use the changed amounts. If the department changed
  23.   Neighborhood Electric Vehicle (NEV)             328
                                                                               amounts on an earlier filed amended return, use those amounts.
        Credit
  24.   Credit for Donation of School Site              331                    In column (b), enter the change amount or zero.
Line 34 -                                                                      In column (c), enter the corrected amount.
                                                                               Line 38 - Increased Excise Tax Credit
Subtract lines 31 and 32 from line 30. Enter the result.
                                                                               (2001 or 2002)
Line 35 - Clean Elections Fund Tax Credit
(1999, 2000, 2001, or 2002)                                                    If you are not claiming an increased excise tax credit, enter
                                                                               zero in all three columns.
You must enter an amount in columns (a), (b), and (c).
                                                                               In column (a), enter your credit reported on your original (or
If you are not claiming a Clean Elections Fund tax credit,
                                                                               most recent amended) return for the tax year you are amending.
enter zero in all three columns.
                                                                               Enter zero if this is the first time you are claiming this credit.
In column (a), enter your credit reported on your original (or
                                                                               In column (b), enter the change amount or zero.
most recent amended) return for the tax year you are
amending. Enter zero if this is the first time you are claiming                In column (c), enter the corrected amount or, if column (b)
this credit.                                                                   amount is zero, enter the column (a) amount.
In column (b), enter the change amount or zero.                                If this is the first time you are claiming this credit for the tax
                                                                               year, use the worksheet from the 2001 or 2002 Form 140,
In column (c), enter the corrected amount or, if column (b)
                                                                               140A, 140EZ, or 140PY instructions to figure your credit.
amount is zero, enter the column (a) amount.
                                                                               If you are amending an increased excise tax credit claimed
If this is the first time you are claiming this credit for the tax year,
                                                                               on Form 140ET, use Form 140ETX to amend that claim. In
use the worksheet from the 1999, 2000, 2001 or 2002 Form 140,
                                                                               this case, do not use Form 140X.
140A, 140EZ, 140PY, or 140NR instructions to figure your credit.
                                                                               Line 39 - Property Tax Credit
NOTE: Amounts of tax designated to the Clean Elections
Fund by means of the Clean Elections Fund check box do not
                                                                               If you claimed the property tax credit on your original return,
qualify for the credit. Do not include those amounts here.
                                                                               enter in column (a) the amount claimed on your original
Line 37 - Payments (Withholding, Estimated,                                    return. If you are making an adjustment to the credit, be sure
                                                                               to attach copies of your Form 140PTC, or Form 201. Also
Extension)
                                                                               attach all supporting documents filed with the original return.
You must enter an amount in columns (a), (b), and (c). You
may use the following worksheet to help you figure the
amount of these payments that you should enter on line 37.




                                                                           5
Form 140X

                                                                        Also, do the following if you computed your tax under
NOTE: Use Form 140X to adjust a previously filed credit
                                                                        Arizona's claim of right provisions.
only if you claimed the credit using Form 140 or Form
140A. Use Form 140PTC for the year you are amending if                  1.   Write quot;ARS § 43-1029quot; and the amount of the prior
you were not required to file an Arizona income tax return.                  year tax reduction in the space to the left of your total
If you did not claim a credit on your original return, you                   payment amount.
may not claim it on Form 140X, unless you file Form 140X
                                                                        2.   Include the credit for the prior year tax reduction in the
by the due date of your original return.                                     total entered on line 42.
Line 40 - Other Refundable Credits                                      3.   Attach a schedule explaining the amounts repaid and the
                                                                             computation of the prior year tax reduction.
If you claimed, or are claiming alternative fuel credits or
                                                                        For more information on Arizona's claim of right provisions,
refund installments for taxable years 2000, 2001 or 2002
                                                                        see Individual Income Tax Procedure ITP 95-1.
from Forms 313, 326, or 327, enter those amounts here. (If
you are amending a return for a taxable year prior to 2000,             Line 43 - Overpayment From Original Return
make those adjustments on line 32 of Form 140X.)
                                                                        If your original (or most recent amended) return for the tax
If you claimed or are claiming an employer credit for                   year you are amending, resulted in an overpayment of taxes,
technology training for taxable year 2001 or 2002, from                 enter the overpayment amount.
Form 329, enter that credit here.
                                                                        On your original return, you reported this amount on the
If you claimed or are claiming a credit for participating in an         following lines.
agricultural preservation district for taxable year 2001 or
                                                                                                  Form 140
2002, from Form 330, enter that credit here.
                                                                        Year                           Line
In column (a), enter the amount claimed on your original                1998                           41
return. If this is the first time you are claiming these credits,       1999                           40
enter zero in column (a). If this is the first time you are             2000                           41
claiming any of these credits for the taxable year, or if you are       2001 & 2002                    40
making an adjustment to a credit, be sure to attach copies of
your Form 313, 326, 327, 329 or 330 to the amended return.                                       Form 140A
                                                                        Year                           Line
If you have credits from more than one form, enter the total
                                                                        1998                           29
from all forms here.
                                                                        1999 and 2000                  35
If you enter an amount on this line, be sure you check the              2001 & 2002                    36
box or boxes to show which credits you are claiming. Also
                                                                                                Form 140EZ
be sure to attach the credit claim form (Form 313, 326, 327,
                                                                        Year                          Line
329 or 330) to your return when you file.
                                                                        1998                          13
Lines 41 - 47                                                           1999 and 2000                 18
                                                                        2001                          21
You may have to enter an amount on line 41. You must enter an
                                                                        2002                          20
amount on line 42, and either lines 45 and 46 or line 47.
                                                                                                Form 140PY
Line 41 - Payment With Original Return (Plus                            Year                          Line
All Additional Payments After It Was Filed)                             1998                          40
                                                                        1999                          41
You may use the following worksheet to help you figure the
                                                                        2000, 2001 & 2002             42
amount of the payments that you should enter on line 41.
                                                                                                Form 140NR
NOTE: Do not include payments reported on line 37.
                                                                        Year                          Line
                     Payment Worksheet                                  1997 and 1998                 38
     Payments         Date of Payment             Amount                1999                          40
      (Other)                                                           2000                          41
1.    Payment                                                           2001 & 2002                   40
      with original
                                                                        NOTE: If the department changed amounts on your original
      return
                                                                        return, use the changed amounts. If the department changed
2.    Payment
                                                                        amounts on an earlier filed amended return, use those amounts.
3.    Payment
4.    Payment
                                                                        Your overpayment may have been distributed or applied by
5.    Total. Add lines 1 through 4.
                                                                        one of the following means.
      Enter the total here and also on
      Form 140X, page 1, line 41.                                       1.   You have received all or a portion of the overpayment in
                                                                             the form of a refund.
Line 42 - Total Payments and Refundable
                                                                        2.   You may have applied all or a portion of the
Credits
                                                                             overpayment to your next year's estimated income taxes.
Add lines 37 through 41, column (c) amounts.

                                                                    6
Form 140X

3.   You may have applied all or a portion of the                    Part IV Name and Address on Original
     overpayment to one of the voluntary gifts specified on          Return
     the Arizona income tax return.
                                                                     Enter the name and address used on your original return. (If
4.   All or a portion of your refund may have been paid to a
                                                                     they are the same, write quot;SAMEquot;.)
     government agency for an obligation owed to that
     agency (e.g., prior year taxes, child support, etc.).           Instructions Before Mailing
Regardless of how the overpayment was distributed or
                                                                     •   Sign your return and mail it to the address listed on this
applied, enter the overpayment amount.
                                                                         page of the instructions. If you are filing a joint
Line 44 - Balance of Credits                                             amended return, both you and your spouse must sign.
                                                                     •   Be sure you enter your home telephone number in the
Subtract line 43 from line 42. Enter the result.
                                                                         space provided on the front of your return. If your
Line 45 - Refund or Credit Due                                           daytime telephone number is not the same as your home
                                                                         number, also enter a daytime number.
If line 36 is less than line 44, subtract line 36 from line 44
and enter the result.
                                                                     •   Check to make sure you have made entries in all three
Line 46 - Amount To Be Applied to 2003                                   columns where shown.
Estimated Taxes                                                      •   Check to make sure that your math is correct. A math
                                                                         error can cause delays in processing your return.
If you want all or part of the amount on line 45 applied to
your next year's estimated taxes, enter that amount. If you          •   Make sure your NAME is on the return.
want all of the amount on line 45 refunded, enter zero.
                                                                     •   Write your social security number on the front of your
Line 47 - Amount Owed                                                    check. Enclose your check or money order with your
                                                                         return, but do not attach it to the return.
If line 36 is more than line 44, you owe additional tax.
                                                                     •
Subtract line 44 from line 36 and enter the result. Make your            Check the boxes to make sure you filled in all required boxes.
check payable to Arizona Department Revenue. Write your
                                                                     •   Make certain you have attached all required documents
social security number on the front of your check or money
                                                                         and/or schedules.
order. Enclose your check or money order with your return,
but do not attach it to the return. The department will bill
                                                                     Filing Your Return
you for any interest and penalty due.
                                                                     Before you mail your return, make a copy of your return.
Line 48 - Net Operating Loss Carryback
                                                                     Also make a copy of any schedules that you are sending in
Question
                                                                     with your return. Keep the copies for your records. Be sure
If you are filing this amended return as a result of a net           that you file the original and not a copy.
operating loss carryback, check the box on line 48. This may
                                                                     The department cannot accept checks or money orders in
speed up the processing of your refund.
                                                                     foreign currency. You must make payment in U.S. dollars.
Page 2 Instructions
                                                                     Where Should I Mail My Amended Return?
Part I Dependent Exemptions                                          If you are sending a payment with this return, mail the
                                                                     amended return to: Arizona Department of Revenue, PO Box
List your dependent(s)' names, relationship, social security
                                                                     52016, Phoenix AZ 85072-2016.
numbers, and the number of months lived in your home on
the lines provided. If you do not, you may lose the                  If you are expecting a refund, or owe no tax, or owe tax but
exemption.                                                           are not sending a payment, mail your amended return to:
                                                                     Arizona Department of Revenue, PO Box 52138, Phoenix
Part II Qualifying Parent and Ancestors of                           AZ 85072-2138.
Your Parents Exemptions
                                                                     Make sure you put enough postage on your
Arizona Residents Only (1999, 2000, 2001, or 2002)                   envelope.
List your qualifying parent’s or ancestor’s name,                    How Long To Keep Your Return
relationship, social security number, and the number of
months lived in your home on the lines provided. If you do           Keep your records as long as they are important for any
not, you may lose the exemption.                                     Arizona tax law. Keep all records that support your income
                                                                     and deductions for a tax year until the period of limitations
Part III Income, Deductions, and Credits                             expires for the return for that tax year. A period of
                                                                     limitations is the limited time after which no legal action can
List the line reference from page 1 for which you are
                                                                     be brought. Usually, this is four years from the date the
reporting a change. Give the reason for each change and
                                                                     return was due or filed.
attach any supporting document required.

                                                                 7
Form 140X

In some cases, the limitation period is longer than four years.       Calling the Department
The period is six years from when you file a return if you
                                                                      Your tax information on file with the department is
under report the income shown on that return by more than
                                                                      confidential. If you want the department to discuss your tax
25 percent. The department can bring an action at any time if
                                                                      matters with someone other than yourself, you must authorize
a return is false or fraudulent, or you do not file a return.
                                                                      the department to release confidential information to that
Keep records that establish the basis of property for a period        person. You may use Form 285 to authorize the department to
longer than four years. Also keep net operating loss records          release confidential information to your appointee. See Form
back to the date you incurred the loss. To find out more about        285 for details.
what records you should keep, get federal Publication 552.




                                                                  8

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azdor.gov Forms 140Xi

  • 1. Arizona Form Individual Amended Return 140X If you do not agree with the federal notice, you must also Phone Numbers include any documents that show why you do not agree. If you have any questions about income items, deductions, or If you choose option 2, mail the federal notice and any other exemptions, refer to the instructions provided with your documents to: original return. Arizona Department of Revenue For further assistance, please contact one of the numbers 1600 W. Monroe, Attention: Individual Income Audit listed below. Phoenix, AZ 85007-2650 NOTE: If you are unable to decide the proper starting point When Should I Pay Any Tax Owed With My for your amended Arizona return, please call one of the Amended Return? following numbers. Payment is due in full at the time you file your return. Please Phoenix (602) 255-3381 make your check payable to Arizona Department of From area codes 520 & 928 toll-free (800) 352-4090 Revenue. Be sure to enter your social security number on Form orders (602) 542-4260 the front of your check. Forms by Fax (602) 542-3756 What if a Taxpayer Died? Recorded Tax Information Phoenix (602) 542-1991 If you are a surviving spouse amending a joint return, enter From area codes 520 & 928 toll-free (800) 845-8192 the word quot;Deceasedquot; after the decedent's name. Also enter Hearing impaired TDD user the date of death after the decedent's name. Sign your name. Phoenix (602) 542-4021 Write quot;Filing as Surviving Spousequot; in the area for the From area codes 520 & 928 toll-free (800) 397-0256 deceased spouse's signature. (If someone else serves as personal representative for your spouse's estate, he or she You may also visit our web site at: must also sign the return.) www.revenue.state.az.us If a refund is due, complete Arizona Form 131, Claim for Who Should Use Form 140X? Refund on Behalf of Deceased Taxpayer. Attach this form to Use Form 140X to correct an individual income tax return the front of your amended return. (Form 140, 140A, 140EZ, 140PY, or 140NR) filed within the Penalties past four years. The department will compute the interest and either include it in your refund or bill you for the amount due. The department may impose a late payment penalty on a NOTE: Do not use Form 140X to change an earlier filed voluntarily filed amended return if any of the following apply. Form 140PTC. To change an earlier filed Form 140PTC, 1. You are under audit by the department. use the Form 140PTC for the year you are changing. Do not 2. The department has requested or demanded that you file use Form 140X to change an earlier filed Form 140ET. To an amended income tax return. change an earlier filed Form 140ET, use the Form 140ETX for the year you are changing. 3. The total additional tax you owe is a substantial underpayment. You have a substantial underpayment if You cannot amend an estimated payment penalty. the amount due is at least ten percent of the actual tax When Should You File an Amended Return? liability for the tax year or two thousand dollars. You can file Form 140X only after filing an original return. If The department may also impose a late filing penalty if you you are filing Form 140X for a refund, you must generally file did not file your original return on time. These penalties within four years from the date you filed the original return. apply to taxes due and remaining unpaid after the due date of the original return. Combined late filing and late payment If you amend your federal return for any year, you must also penalties can go up to 25 percent of the unpaid tax. file an Arizona Form 140X for that year. You must file the Form 140X within 90 days of amending your federal return. Interest If the IRS makes a change to your federal taxable income for any year, you must report that change to Arizona. You may The department charges interest on any tax not paid by the use one of the following two options to report this change. due date even if you have an extension. The department Option 1 charges interest from the original due date to the date of payment. The Arizona rate of interest is the same as the You may file a Form 140X for that year. If you choose this federal rate. Contact one of the phone numbers listed on this option, you must amend your Arizona return within 90 days page for the current interest rate. of the change. Attach a complete copy of the federal notice to your Form 140X. Line-by-Line Instructions Option 2 You may file a copy of the final federal notice with the NOTE: You must round dollar amounts to the nearest whole department within 90 days. If you choose this option, you dollar. If 50 cents or more, round up to the next dollar. If must include a statement in which you must: less than 50 cents, round down. 1. Request that the department recompute your tax; and The line numbers on the Arizona Form 140X do not match the line numbers on Arizona's individual income tax forms. 2. Indicate if you agree or disagree with the federal notice.
  • 2. Form 140X The proper line on which to enter your change(s) will depend On line 14, enter the number of blind exemptions claimed on on the nature of the change. your original return. Then enter the number of blind exemptions you are claiming on this amended return. To decide on which lines to enter your changes, use the line descriptions from your original return. If you are unable to On line 15, enter the number of dependent exemptions claimed decide what lines to use, contact one of the numbers listed on on your original return. Then enter the number of dependent page 1. exemptions you are claiming on this amended return. Also list your dependent(s)' names, relationship, social security Tax Year numbers, and the number of months lived in your home on page 2, Part I. If you do not, you may lose the exemption. Enter the year of the return you are amending on the first line. (If amending a fiscal year return, enter the month, day, On line 16, enter the number of qualifying parent and and year.) ancestor exemptions claimed on your original return. Then enter the number of qualifying parent and ancestor Entering Your Name, Address, and Social exemptions you are claiming on this amended return. Also Security Number (SSN) list your qualifying parent’s or ancestor’s name, relationship, social security number, and the number of months lived in Please type or print your name, SSN, and present address. If your home on page 2, Part II. If you do not, you may lose you are filing a joint amended return, enter your SSNs in the the exemption. same order as your first names and in the same order as shown on your original return. NOTE: Line 16 applies to only taxable years 1999, 2000, 2001 and 2002. If your name appears first on the return, make sure your SSN is the first number listed. Include the exemption amounts with your subtractions NOTE: If you are changing your filing status from married from income on line 21. For exemption amounts, see the filing separate to married filing joint, you must include your instructions for the year you are amending. spouse's first name and SSN on line 1. NOTE: If the department changed amounts on your original Make sure that every return, statement, or document that you return, use the changed amounts. If the department changed amounts on an earlier filed amended return, use those amounts. file with the department has your SSN. Make sure that all SSNs are clear and correct. You may be subject to a penalty if Original Form Filed you fail to include your SSN. It may take longer to process your return if SSNs are missing, incorrect, or unclear. Check the box for the type of return you originally filed. Identification Numbers for Paid Preparers NOTE: If you are amending an Arizona Form 140PY or 140NR, enter your corrected ARIZONA percentage in the If you pay someone to prepare your return, that person must space provided. To figure the corrected ARIZONA also include an identification number where requested. percentage, divide the amount on line 18 column (c) by the A paid preparer may use any of the following. amount on line 17 column (c). • his or her SSN Lines 17 - 40 • his or her PTIN • In order for your amended return to process, you must enter an the federal employer identification number for the amount in columns (a), (b) and (c) for lines 17 and/or 18, lines business 19 through 25, and lines 27, 31, 32, 35, and lines 37 through 40. A paid preparer who fails to include the proper numbers may Column a also be subject to a penalty. In column (a), enter the amount reported on your original Filing Status return or the most recently amended return for the tax year you are amending. If the department changed amounts on Check the box for the filing status you used on your original your original return, use the changed amounts. If the return. Then check the box for the filing status you are using department changed amounts on an earlier filed amended on your amended return. return, use those amounts. Residency Status Column b Check the box for the residency status you used on your In column (b), enter the amount you are adding to or original return. Then check the box for the residency status subtracting from the column (a) amount. Bracket all amounts you are using on your amended return. you are subtracting. If there is no change to the column (a) amount, enter zero. Exemptions Column c Write the number of exemptions you are claiming in boxes In column (c), enter the corrected amount (a+b=c or a-b=c). 13, 14, 15, and 16. Do not put a checkmark. If the column (b) amount is zero (no change), enter the On line 13, enter the number of age 65 or over exemptions column (a) amount in column (c). claimed on your original return. Then enter the number of age 65 or over exemptions you are claiming on this amended return. For each change reported, list the item or line reference and 2
  • 3. Form 140X Line 21 - Subtractions From Income the reason for the change in Part III on page 2 of your return. If you need more space, attach a schedule. NOTE: You may only subtract those items for which Line 17 - Federal Adjusted Gross Income statutory authority exists. Without such authority you cannot take a subtraction. If you have any questions concerning You must enter an amount in columns (a), (b), and (c). subtractions from income, call one of the numbers listed on In column (a), enter your federal adjusted gross income page 1 of these instructions. reported on your original (or most recently amended) return If you are claiming age 65 or over, blind, dependent, or for the tax year you are amending. qualifying parent or ancestor exemptions, include the In column (b), enter the change amount or zero. amounts for these exemptions on line 21. In column (c), enter the corrected amount or, if column (b) If you are claiming dependent exemptions, complete Part I amount is zero, enter the column (a) amount. on page 2. If you are claiming qualifying parent or ancestor NOTE: If filing Form 140PY or Form 140NR, you must exemptions, complete Part II on page 2. enter your federal adjusted gross income on line 17, then You must enter an amount in columns (a), (b), and (c). enter your Arizona gross income on line 18. If you filed Form 140EZ, or if you have no subtractions or Line 18 - Arizona Gross Income – Form exemptions for age 65 or over, blind, dependents, and 140NR or Form 140PY Filers Only qualifying parents or ancestors, enter zero in all three columns. If you are filing Form 140NR or 140PY, you must complete In column (a), enter any subtractions from income and line 18. If you are filing Form 140, 140A, or 140EZ, skip exemption amounts for age 65 or over, blind, dependents, and line 18. qualifying parents or ancestors taken on your original (or most If required to complete line 18, you must enter an amount in recent amended) return for the tax year you are amending. columns (a), (b), and (c). NOTE: If the department changed amounts on your original In column (a), enter your Arizona gross income reported on return, use the changed amounts. If the department changed your original (or most recently amended) return for the tax amounts on an earlier filed amended return, use those amounts. year you are amending. In column (b), enter the change amount or zero. In column (b), enter the change amount or zero. In column (c), enter the corrected amount or, if column (b) In column (c), enter the corrected amount or, if column (b) amount is zero, enter the column (a) amount. amount is zero, enter the column (a) amount. Line 22 - Arizona Adjusted Gross Income For information about how to figure your Arizona gross Subtract line 21 from line 20. You must enter an amount in income, see Form 140PY or Form 140NR for the year you columns (a), (b), and (c). are amending. Lines 23, 24, and 25 - NOTE: Be sure to enter your corrected ARIZONA percentage in the space provided next to Box 86. You must enter an amount in columns (a), (b), and (c). Line 19 - Additions to Income Line 23 - Deductions You must enter an amount in columns (a), (b), and (c). Form 140A If you filed Form 140A, or 140EZ, or if you have no If amending a 140A, in column (a) enter your standard additions, enter zero in all three columns. deduction as reported on your original (or most recent In column (a), enter any additions to income reported on amended) return. your original (or most recent amended) return for the tax Form 140EZ year you are amending. If amending a 140EZ, in column (a) enter your standard NOTE: If the department changed amounts on your original deduction and personal exemption amount as reported on return, use the changed amounts. If the department changed your original (or most recent amended) return. amounts on an earlier filed amended return, use those amounts. All Other Forms In column (b), enter the change amount or zero. If amending other than a 140A, or 140EZ, in column (a) In column (c), enter the corrected amount or, if column (b) enter your standard or itemized deductions as reported on amount is zero, enter the column (a) amount. your original (or most recent amended) return for the tax Line 20 - Subtotal year you are amending. Form 140, 140A, or 140EZ Filers NOTE: If the department changed amounts on your original return, use the changed amounts. If the department changed If you filed Form 140, 140A, or 140EZ, add line 17 and line 19. Enter the total. amounts on an earlier filed amended return, use those amounts. Form 140NR or 140PY Filers In column (b), enter the change amount or zero. If you filed Form 140NR or 140PY add line 18 and line 19. Enter the total. 3
  • 4. Form 140X In column (c), enter the corrected amount or, if column (b) columns (a) and (c). Do not change the amount claimed on amount is zero, enter the column (a) amount. If you are your original return. correcting itemized deductions or changing from standard to Line 30 - Reduced Tax itemized deductions, attach a copy of your corrected Schedule A. Subtract line 29 from line 28 in column (c). Enter the result. Line 24 - Personal Exemptions Line 31 - Family Income Tax Credit Do not enter amounts for dependents, blind, age 65 or over, or qualifying parents or ancestors of your parents You must enter an amount in columns (a), (b), and (c). exemptions. You must enter these amounts on line 21. If you are not eligible for the credit, enter zero in all three Form 140EZ columns. If amending a 140EZ, enter zero in all three columns. If you are eligible for the credit, in column (a) enter the amount of family income tax credit you claimed on your All Other Forms original (or most recent amended) return. If this is the first If amending other than a 140EZ, in column (a) enter your time you are claiming this credit, enter zero. personal exemptions as reported on your original (or most In column (b), enter the change amount or zero. recent amended) return for the tax year you are amending. In column (c), enter the corrected amount or, if column (b) NOTE: If the department changed amounts on your amount is zero, enter the column (a) amount. original return, use the changed amounts. If the Line 32 - Nonrefundable Credits From department changed amounts on an earlier filed amended return, use those amounts. Arizona Form 301 or Forms 310, 321, 322, and 323 if Form 301 is not required In column (b), enter the change amount or zero. You must enter an amount in columns (a), (b), and (c). In column (c), enter the corrected amount or, if column (b) amount is zero, enter the column (a) amount. If you are not claiming any credits, enter zero in all three columns. Line 25 - Arizona Taxable Income In column (a), enter your credits from Form 301, or Forms 310, 321, 322 or 323 reported on your original (or most You must enter an amount in columns (a), (b), and (c). recent amended) return for the tax year you are amending. Subtract lines 23 and 24 from line 22. Enter zero if this is the first time you are claiming these Line 26 - Tax credits. If you claimed a credit using Form 310, 321, 322, or 323 and were not required to complete Form 301, enter the Compute your tax. Use the appropriate tax rate table. Enter credit(s) from those forms here. the correct tax in column (c). You can find the tax rate tables in the instructions for the tax year you are amending. If you In column (b), enter the change amount or zero. do not have the correct tables, please contact one of the In column (c), enter the corrected amount or, if column (b) numbers listed on page 1 of these instructions. amount is zero, enter the column (a) amount. Line 27 - Tax From Recapture of Credits Attach a copy of Form 301, if you are required to complete From Form 301 Form 301, (and supporting documents) filed with your original return. If this is the first time you are claiming the You must enter an amount in columns (a), (b), and (c). If you credits, you must complete an Arizona Form 301 if required. do not have tax from recapture of tax credits, enter zero in all You must attach this form along with the required supporting three columns. documents to your amended return. If your original return showed a recapture tax, in column (a) Line 33 - Credit Type enter the amount of recapture tax from Form 301, Part II, as reported on your original (or most recent amended) return If you entered an amount on line 32, write the form for the tax year you are amending. number(s) of the credit(s) from Arizona Form 301, Part II. If you are claiming: Write In column (b), enter the change amount or zero. form In column (c), enter the corrected amount or, if column (b) number: amount is zero, enter the column (a) amount. 1. Defense Contracting Credit 302 2. Enterprise Zone Credit 304 Attach a copy of your corrected Form 301. 3. Environmental Technology Facility 305 Line 28 - Subtotal of Tax Credit 4. Military Reuse Zone Credit 306 Add lines 26 and 27, column (c). Enter the result. 5. Recycling Equipment Credit 307 6. Credit for Increased Research 308 or Line 29 - Clean Elections Fund Tax Activities (2001 or 2002) 308-I Reduction 7. Credit for Taxes Paid to Another State 309 or Country Enter the amount of Clean Elections Fund tax reduction 8. Solar Energy Credit 310 claimed on your original return. Enter this amount in 4
  • 5. Form 140X Payment Worksheet Credit Type Chart Continued Payments Date of Payment Amount 9. Agricultural Water Conservation 312 (Withholding, System Credit Est. Ext.) 10. Alternative Fuel Vehicle (AFV) Credit 313 1. Estimated 11. Underground Storage Tanks Credit 314 Payment 1 12. Pollution Control Credit 315 2. Estimated 13. Construction Materials Credit 316 Payment 2 14. Credit for Solar Hot Water Heater 319 3. Estimated Plumbing Stub Outs and Electric Payment 3 Vehicle Recharge Outlets 4. Estimated 15. Credit for Employment of TANF 320 Payment 4 Recipients 5. Extension Request payment 16. Credit for Contributions to Charities 321 6. Arizona income tax withheld on That Provide Assistance to the Form(s) W-2 Working Poor 7. Total. Add lines 1 through 6. 17. Credit for Fees Paid to Public Schools 322 Enter the total here and also on 18. Credit for Contributions to School 323 Form 140X, page 1, line 37. Tuition Organizations NOTE: Do not include payments sent with original return. 19. Credit for Donating Motor Vehicles to 324 the Wheels to Work Program In column (a), enter the total amounts of Arizona income tax 20. Agricultural Pollution Equipment 325 withheld, estimated income tax payments, and payments made Credit with an extension request reported on your original (or most 21. Credit for Alternative Fuel Delivery 326 recent amended) return for the tax year you are amending. Systems NOTE: If the department changed amounts on your original 22. Vehicle Refueling Apparatus Credit 327 return, use the changed amounts. If the department changed 23. Neighborhood Electric Vehicle (NEV) 328 amounts on an earlier filed amended return, use those amounts. Credit 24. Credit for Donation of School Site 331 In column (b), enter the change amount or zero. Line 34 - In column (c), enter the corrected amount. Line 38 - Increased Excise Tax Credit Subtract lines 31 and 32 from line 30. Enter the result. (2001 or 2002) Line 35 - Clean Elections Fund Tax Credit (1999, 2000, 2001, or 2002) If you are not claiming an increased excise tax credit, enter zero in all three columns. You must enter an amount in columns (a), (b), and (c). In column (a), enter your credit reported on your original (or If you are not claiming a Clean Elections Fund tax credit, most recent amended) return for the tax year you are amending. enter zero in all three columns. Enter zero if this is the first time you are claiming this credit. In column (a), enter your credit reported on your original (or In column (b), enter the change amount or zero. most recent amended) return for the tax year you are amending. Enter zero if this is the first time you are claiming In column (c), enter the corrected amount or, if column (b) this credit. amount is zero, enter the column (a) amount. In column (b), enter the change amount or zero. If this is the first time you are claiming this credit for the tax year, use the worksheet from the 2001 or 2002 Form 140, In column (c), enter the corrected amount or, if column (b) 140A, 140EZ, or 140PY instructions to figure your credit. amount is zero, enter the column (a) amount. If you are amending an increased excise tax credit claimed If this is the first time you are claiming this credit for the tax year, on Form 140ET, use Form 140ETX to amend that claim. In use the worksheet from the 1999, 2000, 2001 or 2002 Form 140, this case, do not use Form 140X. 140A, 140EZ, 140PY, or 140NR instructions to figure your credit. Line 39 - Property Tax Credit NOTE: Amounts of tax designated to the Clean Elections Fund by means of the Clean Elections Fund check box do not If you claimed the property tax credit on your original return, qualify for the credit. Do not include those amounts here. enter in column (a) the amount claimed on your original Line 37 - Payments (Withholding, Estimated, return. If you are making an adjustment to the credit, be sure to attach copies of your Form 140PTC, or Form 201. Also Extension) attach all supporting documents filed with the original return. You must enter an amount in columns (a), (b), and (c). You may use the following worksheet to help you figure the amount of these payments that you should enter on line 37. 5
  • 6. Form 140X Also, do the following if you computed your tax under NOTE: Use Form 140X to adjust a previously filed credit Arizona's claim of right provisions. only if you claimed the credit using Form 140 or Form 140A. Use Form 140PTC for the year you are amending if 1. Write quot;ARS § 43-1029quot; and the amount of the prior you were not required to file an Arizona income tax return. year tax reduction in the space to the left of your total If you did not claim a credit on your original return, you payment amount. may not claim it on Form 140X, unless you file Form 140X 2. Include the credit for the prior year tax reduction in the by the due date of your original return. total entered on line 42. Line 40 - Other Refundable Credits 3. Attach a schedule explaining the amounts repaid and the computation of the prior year tax reduction. If you claimed, or are claiming alternative fuel credits or For more information on Arizona's claim of right provisions, refund installments for taxable years 2000, 2001 or 2002 see Individual Income Tax Procedure ITP 95-1. from Forms 313, 326, or 327, enter those amounts here. (If you are amending a return for a taxable year prior to 2000, Line 43 - Overpayment From Original Return make those adjustments on line 32 of Form 140X.) If your original (or most recent amended) return for the tax If you claimed or are claiming an employer credit for year you are amending, resulted in an overpayment of taxes, technology training for taxable year 2001 or 2002, from enter the overpayment amount. Form 329, enter that credit here. On your original return, you reported this amount on the If you claimed or are claiming a credit for participating in an following lines. agricultural preservation district for taxable year 2001 or Form 140 2002, from Form 330, enter that credit here. Year Line In column (a), enter the amount claimed on your original 1998 41 return. If this is the first time you are claiming these credits, 1999 40 enter zero in column (a). If this is the first time you are 2000 41 claiming any of these credits for the taxable year, or if you are 2001 & 2002 40 making an adjustment to a credit, be sure to attach copies of your Form 313, 326, 327, 329 or 330 to the amended return. Form 140A Year Line If you have credits from more than one form, enter the total 1998 29 from all forms here. 1999 and 2000 35 If you enter an amount on this line, be sure you check the 2001 & 2002 36 box or boxes to show which credits you are claiming. Also Form 140EZ be sure to attach the credit claim form (Form 313, 326, 327, Year Line 329 or 330) to your return when you file. 1998 13 Lines 41 - 47 1999 and 2000 18 2001 21 You may have to enter an amount on line 41. You must enter an 2002 20 amount on line 42, and either lines 45 and 46 or line 47. Form 140PY Line 41 - Payment With Original Return (Plus Year Line All Additional Payments After It Was Filed) 1998 40 1999 41 You may use the following worksheet to help you figure the 2000, 2001 & 2002 42 amount of the payments that you should enter on line 41. Form 140NR NOTE: Do not include payments reported on line 37. Year Line Payment Worksheet 1997 and 1998 38 Payments Date of Payment Amount 1999 40 (Other) 2000 41 1. Payment 2001 & 2002 40 with original NOTE: If the department changed amounts on your original return return, use the changed amounts. If the department changed 2. Payment amounts on an earlier filed amended return, use those amounts. 3. Payment 4. Payment Your overpayment may have been distributed or applied by 5. Total. Add lines 1 through 4. one of the following means. Enter the total here and also on Form 140X, page 1, line 41. 1. You have received all or a portion of the overpayment in the form of a refund. Line 42 - Total Payments and Refundable 2. You may have applied all or a portion of the Credits overpayment to your next year's estimated income taxes. Add lines 37 through 41, column (c) amounts. 6
  • 7. Form 140X 3. You may have applied all or a portion of the Part IV Name and Address on Original overpayment to one of the voluntary gifts specified on Return the Arizona income tax return. Enter the name and address used on your original return. (If 4. All or a portion of your refund may have been paid to a they are the same, write quot;SAMEquot;.) government agency for an obligation owed to that agency (e.g., prior year taxes, child support, etc.). Instructions Before Mailing Regardless of how the overpayment was distributed or • Sign your return and mail it to the address listed on this applied, enter the overpayment amount. page of the instructions. If you are filing a joint Line 44 - Balance of Credits amended return, both you and your spouse must sign. • Be sure you enter your home telephone number in the Subtract line 43 from line 42. Enter the result. space provided on the front of your return. If your Line 45 - Refund or Credit Due daytime telephone number is not the same as your home number, also enter a daytime number. If line 36 is less than line 44, subtract line 36 from line 44 and enter the result. • Check to make sure you have made entries in all three Line 46 - Amount To Be Applied to 2003 columns where shown. Estimated Taxes • Check to make sure that your math is correct. A math error can cause delays in processing your return. If you want all or part of the amount on line 45 applied to your next year's estimated taxes, enter that amount. If you • Make sure your NAME is on the return. want all of the amount on line 45 refunded, enter zero. • Write your social security number on the front of your Line 47 - Amount Owed check. Enclose your check or money order with your return, but do not attach it to the return. If line 36 is more than line 44, you owe additional tax. • Subtract line 44 from line 36 and enter the result. Make your Check the boxes to make sure you filled in all required boxes. check payable to Arizona Department Revenue. Write your • Make certain you have attached all required documents social security number on the front of your check or money and/or schedules. order. Enclose your check or money order with your return, but do not attach it to the return. The department will bill Filing Your Return you for any interest and penalty due. Before you mail your return, make a copy of your return. Line 48 - Net Operating Loss Carryback Also make a copy of any schedules that you are sending in Question with your return. Keep the copies for your records. Be sure If you are filing this amended return as a result of a net that you file the original and not a copy. operating loss carryback, check the box on line 48. This may The department cannot accept checks or money orders in speed up the processing of your refund. foreign currency. You must make payment in U.S. dollars. Page 2 Instructions Where Should I Mail My Amended Return? Part I Dependent Exemptions If you are sending a payment with this return, mail the amended return to: Arizona Department of Revenue, PO Box List your dependent(s)' names, relationship, social security 52016, Phoenix AZ 85072-2016. numbers, and the number of months lived in your home on the lines provided. If you do not, you may lose the If you are expecting a refund, or owe no tax, or owe tax but exemption. are not sending a payment, mail your amended return to: Arizona Department of Revenue, PO Box 52138, Phoenix Part II Qualifying Parent and Ancestors of AZ 85072-2138. Your Parents Exemptions Make sure you put enough postage on your Arizona Residents Only (1999, 2000, 2001, or 2002) envelope. List your qualifying parent’s or ancestor’s name, How Long To Keep Your Return relationship, social security number, and the number of months lived in your home on the lines provided. If you do Keep your records as long as they are important for any not, you may lose the exemption. Arizona tax law. Keep all records that support your income and deductions for a tax year until the period of limitations Part III Income, Deductions, and Credits expires for the return for that tax year. A period of limitations is the limited time after which no legal action can List the line reference from page 1 for which you are be brought. Usually, this is four years from the date the reporting a change. Give the reason for each change and return was due or filed. attach any supporting document required. 7
  • 8. Form 140X In some cases, the limitation period is longer than four years. Calling the Department The period is six years from when you file a return if you Your tax information on file with the department is under report the income shown on that return by more than confidential. If you want the department to discuss your tax 25 percent. The department can bring an action at any time if matters with someone other than yourself, you must authorize a return is false or fraudulent, or you do not file a return. the department to release confidential information to that Keep records that establish the basis of property for a period person. You may use Form 285 to authorize the department to longer than four years. Also keep net operating loss records release confidential information to your appointee. See Form back to the date you incurred the loss. To find out more about 285 for details. what records you should keep, get federal Publication 552. 8