Income Tax Booklet
Who can use Arizona Form 140?
This Booklet Contains: You, and your spouse if married filing a joint return, may file Form
140 only if you are full year residents of Arizona.
x Form 140
Resident Personal Income Tax Return You must use Form 140 rather than Form 140A or Form 140EZ
to file for 2015 if any of the following apply to you.
x Form 140 Schedule A
x Your Arizona taxable income is $50,000 or more.
Itemized Deduction Adjustments
x You received active duty military pay as a member of the U.S.
x Form 204 Armed Forces.
x You received pay for active service as a reservist or a
National Guard member.
Where's my Refund? x You are making adjustments to income.
x You itemize deductions.
Check your refund status at
x You claim tax credits other than the family income tax credit,
www.AZTaxes.gov the property tax credit or the credit for increased excise taxes.
x You are claiming estimated payments.
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The federal adjusted gross income that you use on your Arizona return may not Legislature will adopt all federal law changes made after January 1, 2015.
be the same as the federal adjusted gross income from your federal tax return. If you use the amounts from your 2015 federal tax return to complete your
Also, the federal Schedule A deductions used on the Arizona return may be Arizona return and the Legislature does not adopt the 2015 federal changes,
different from the federal Schedule A deductions taken on your federal return. you may have to amend your return at a later date for any difference between
Arizona and federal law. For more details, visit www.azdor.gov and click on
Each year the Arizona State Legislature considers if they will adopt changes
the link for 2015 conformity.
made to the federal tax law during the prior year. These forms assume the
As a rule, the starting point for your Arizona return is your federal adjusted gross income. To take itemized
deductions, you must start with the amount shown on the federal Schedule A. This is the case for 2015,
except for changes Congress made to the federal tax code during 2015 and the following apply.
1. The changes affect how you figure your federal adjusted gross income.
2. The changes affect how you figure your itemized deductions.
When federal changes are made, Arizona legislature must adopt those changes if the Arizona starting points
are to be kept the same. The legislature will address this issue when it is in session during 2016. We must
publish these forms before this issue will be addressed by the legislature. When we went to print, Arizona had
not yet adopted any federal tax law changes made after January 1, 2015.
What does this mean to you? It means that if any of the federal law changes made in 2015 apply to
your 2014 return, you can opt to file your 2015 return using one of the following methods.
1. You can wait and file your 2015 return after this issue has been addressed.
x To do this, you may need to ask for a filing extension. You must pay 90% of the tax due by the due
date of the return before any extension.
2. You can file your 2015 return assuming that the federal law changes will be adopted. The 2015 tax forms
make this assumption.
If you opt for method 2, one of the following will apply.
x If Arizona adopts those changes, you do not have to do anything more.
x If Arizona does not adopt all those changes, you may need to amend your 2015 Arizona return. Your
amended return will have to show the difference between the Arizona law and the federal law. If this
happens, we will post more details on our Conformity to IRC webpage. To view this page go to
http://www.azdor.gov and click on Legal Research on the left side, then click on Conformity to
IRC. Generally, no penalties or interest will be assessed on these amended returns, if you follow
the Department's instructions and pay any tax due when you file your original 2015 return and
you file and pay the required amended return by the extended due date of your 2016 return.
3. You can file your 2015 return assuming that we will not adopt the federal law changes. If you opt for this
method, you will have to do the following.
x You will have to research all of the federal changes made after January 1, 2015.
x You will have to figure out if any of those changes apply to you.
x You will have figure out how to make adjustments for those changes on your return.
If you opt for method 3, one of the following will apply.
x If Arizona does not adopt those changes, you do not have to do anything more.
x If Arizona adopts those changes, you may need to amend your 2015 Arizona return. Your amended
return will have to show the difference between what you reported and what you should have
reported. If this happens, we will post more details on our Conformity to IRC webpage. To view this
page go to http://www.azdor.gov and click on Legal Research on the left side, then click on
Conformity to IRC.
Individual Income Tax - Items of Interest 2015
2015 Individual Income Tax Brackets Adjusted for support of standardized testing fees for college credit or
Inflation readiness offered by a certain educational testing
For 2015, the individual income tax brackets have been organizations, (2) the technical education industry
adjusted for inflation. certification assessment, (3) preparation courses, and (4)
materials for standardized testing. These types of
2015 Arizona Standard Deduction Indexed for contributions or fees paid must be made or paid directly to
Inflation the public school to qualify for the credit. If made to the
The Arizona standard deduction was indexed for inflation, third-party conducting the testing, etc., the amount of
for 2015. For a single taxpayer or a married taxpayer filing contribution or fess paid does not qualify for this credit.
a separate return the amount is $5,091. For a head of For more information, see Form 322.
household or a married couple filing a joint return the
Credit for Contributions to Private School Tuition
amount is $10,173.
Organizations Indexed for Inflation (Arizona Form
The portion of Net Long-Term Capital Gain from 323)
Assets acquired after December 31, 2011 that may
For 2015, the amount of the allowable credit for
be subtracted increased for 2015
contributions to private school tuition organizations was
The portion that may be subtracted has increased for adjusted for inflation purposes. The maximum credit for
taxable year 2015. The subtraction is equal to 25% of the single taxpayers or heads of household is $535. For
net long-term capital gain from assets acquired after married taxpayers that file a joint return, the maximum
December 31, 2011 and included in federal adjusted gross credit is $1,070.
Credit for Qualified Health Insurance Plans (Arizona
Credit for Increased Excise Taxes Form 347)
Beginning 2015, a taxpayer who claims a credit for
The laws providing for the qualified health insurance plans
increased excise taxes must have a social security number
credit were repealed effective from and after December 31,
(SSN) issued by the internal revenue service (IRS) and is
2014. Form 347 is now available only for claiming unused
valid for employment. If a taxpayer also claims a credit for
credits carried forward from prior years.
a spouse and/or qualifying children, the taxpayer's spouse
and/or qualifying children must have either a SSN or an Credit for Contributions Made to Certified School
individual taxpayer identification number (ITIN) issued by Tuition Organization Indexed for Inflation (Arizona
the IRS. For more information, see the department's Form 348)
brochure, Pub. 709. For 2015, the amount of the allowable credit for
Credit for Contributions made to a Qualifying contributions to a certified school tuition organization was
Charitable Organization (Arizona Form 321) adjusted for inflation purposes. The maximum credit for
single taxpayers or heads of household is $532. For
Recent legislation expanded the qualifying foster care
married taxpayers that file a joint return, the maximum
charitable tax credit portion of this credit to include
credit is $1,064.
donations made to a qualifying foster care organization that
provides services to persons under 21 years of age in a Expanded Credit for Renewable Energy
transitional independent living program. Investment and Production for Self-Consumption
by Manufacturers and International Operations
Credit for Contributions Made or Fees Paid to
Centers (Arizona Form 351)
Public Schools (Arizona Form 322)
Recent legislation expanded the nonrefundable corporate
The laws providing for a credit for contributions made or
and individual tax credit for investment in new renewable
fees paid to a public school by a taxpayer or on behalf of a
energy resources that produce energy for self-consumption
taxpayer has been amended to allow a taxpayer to claim a
using renewable resources if the power will be used primarily
credit for contributions made or fees paid on or before the
fifteenth day of the fourth month following the close of the
taxable year on either the current taxable year or the For taxable years beginning from and after December 31,
preceding taxable year and is considered to have been made 2014, the credit is allowed if the power is used for an
on the last day of that taxable year. International Operations Center. For more information, see
Arizona Form 351.
For example, a taxpayer who files a 2015 calendar year end
tax return may claim qualifying contributions made or fees New Credit for Business Contributions by an S
paid between January 1, 2016 and April 15, 2016, on either Corporation to School Tuition Organization -
the 2015 or 2016 income tax return. Individual (Arizona Form 335-I)
Recent legislation also expanded the credit to include Beginning from and after December 31, 2014, Arizona law
contributions made or fees paid for the following (1) allows an individual shareholder to claim a nonrefundable
Individual Income Tax - Items of Interest, cont. 2015
tax credit for the pro rata amount of qualifying Voluntary Gifts to the National Guard Relief Fund
contributions made by an S corporation to a school tuition Recent legislation repealed the National Guard Relief Fund.
organization. The amount of the allowable credit is based Therefore, taxpayers can no longer make a voluntary gift to
on individual's ownership interest. The S corporation must the National Guard Relief Fund on their income tax return.
make an irrevocable election to pass the credit through to
its individual shareholders on Arizona Form 335. For more Disaster Recovery Tax Relief
information see Arizona Forms 335 and 335-I. Starting January 1, 2015, a qualifying out-of-state business
or a qualifying out-of-state employee that is in Arizona on a
New Credit for Business Contributions by an S
temporary basis solely for performing disaster recovery
Corporation to School Tuition Organization for
from a declared disaster during a disaster period, are
Displaced Students or Students with Disabilities -
exempt from certain Arizona taxes. For more information,
Individual (Arizona Form 341-I)
see the department's brochure, Pub. 720.
Beginning from and after December 31, 2014, Arizona law
allows an individual shareholder to claim a nonrefundable
tax credit for the pro rata amount of qualifying
contributions made by an S corporation to a school tuition
organization for Displaced Students or Students with
Disabilities. The amount of the allowable credit is based on
individual's ownership interest. The S corporation must
make an irrevocable election to pass the credit through to
its individual shareholders on Arizona Form 341. For more
information see Arizona Forms 341 and 341-I.
me Tax Return
For information or help, ca all one of the numbers s Do Y
You Have to File?
02) 255-3381 Arizzona Filing RRequirements s
These ruless apply to all Arizona tax
Fromm area codes 520 and 928, toll
Youu must file if and your our gross
Tax fforms, instructions, and d other tax information you
u are: Arizona addjusted incom
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u need tax form
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go to the departmen
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w ov. at least:
x Single $ 5,500 $15,0
Income Tax Proc cedures and Rulings
x Married filing
Thesee instructions may refer to the
t department t's income taxx $11,000 $15,0
proceedures and rulin
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nformation. To o view or print
t x Married filing
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Publications and d Brochures If y
you are an Ar rizona residen
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To viiew or print the department'ss publications and brochures,
m all sources in
go to our website annd click on Pub
To see if you ha ave to file, fig
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Leave the Paper
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ome tax purpo oses. Then, y you should ex xclude income
x Quicker Refunds
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x Proof of Acceptance
x interest from U.S. Governm ment obligations,
x Free **
x social security ty retirement bbenefits receive
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Get yyour refund qui icker with direcct deposit. x benefits recei ived under the Railroad Retirement Act, or
E-filee today, pay by
b April 18, 2016,
2 to avoidd penalties andd x pay received d for active seervice as a m member of the
intereest. Reserves, Nat tional Guard or the U.S. Armmed Forces.
E-filee through an authorized
a IRSS/DOR e-file provider
p or by
usingg your personal l computer and d the Internet. You u can find youur Arizona adju
usted gross inc
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ine 42 of Arizo
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Visit our website at www.azdor.go ov for a listing of approved e--
roviders and on
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** F For free e-fil le requirement ts, go to ou ur website at t a retu
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Do You Have to File if Y
You Are an
o Must Use
e Form 140
0? Indi an?
You ((and your spouuse, if married filing a joint re
eturn) may file
e You must file if y you meet the Arizona filing requirement ts
m 140 only if f both of you u are full yea ar residents off unles
ss all the follow
wing apply to yyou:
ona. x Y You are an enr rolled member of an Indian trribe.
You must use For rm 140 rather than Form 140A 1 or Form
m x Y You live on the established for that tribe.
e reservation e
140EZ to file for 20
015 if any of th
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me on that reserrvation.
x Y Your Arizona taxable income is $50,0 000 or more, , The department h has issued a ruling on th he Arizona tax
regardless of filing status. treatm
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This ruling is IT
x Y You are making g adjustments to
Do YYou Have too File if You
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x Y You itemize de eductions. Ame erican India
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x Y You claim tax credits other than the fami ily income taxx India
credit, the cre edit for increeased excise taxes, or the e You must file if you meet the Ari
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