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Arizona Form
2020 Credit for Increased Excise Taxes 140ET
For information or help, call one of the numbers listed: Your federal adjusted gross income is income that you must
Phoenix (602) 255-3381 report on your federal income tax return less adjustments to
From area codes 520 and 928, toll-free (800) 352-4090 income allowed on the federal income tax return. If you are
not sure if your federal adjusted gross income meets the limit,
Tax forms, instructions, and other tax information you may want to complete a federal income tax return.
If you need tax forms, instructions, and other tax information,
NOTE: The credit cannot exceed $100 per household. Do
go to the department’s website at www.azdor.gov.
not file Form 140ET if someone else in your household has
Income Tax Procedures and Rulings already claimed $100 of the credit. If someone else in your
These instructions may refer to the department’s income tax household has filed Form 140ET claiming less than $100, you
procedures and rulings for more information. To view or print may file Form 140ET. The total of all credit claims filed from
these, go to our website and click on Reports and Legal your household cannot be more than $100.
Research then click on Legal Research and select a Document
Type and Category from the drop down menus. How do I Know if I Must File an Income Tax
Return?
Publications
Arizona Filing Requirements
To view or print the department’s publications, go to our These rules apply to all Arizona taxpayers.
website and click on Reports and Legal Research then click
on Publications.
and your gross income is
You must file if you are: more than:
Who Can Use Form 140ET?
• Single $12,400
NOTE: You must have a Social Security Number (SSN) that • Married filing joint $24.800
is valid for employment to claim this credit. • Married filing separate $12,400
If you also claim a credit for your spouse and/or qualifying • Head of household $18,650
children, your spouse and qualifying children must each have To see if you have to file, figure your gross income the same
a valid SSN or individual taxpayer identification number as you would figure your gross income for federal income tax
(ITIN) issued by the Internal Revenue Service. purposes. Then, you should exclude income Arizona law does
Do not file Form 140ET if you are filing an income tax return not tax. Income Arizona law does not tax includes:
using Arizona Form 140, Form 140A, Form 140EZ, or Form • interest from U.S. Government obligations,
140PY. You may claim this credit on those forms by • social security retirement benefits received under Title II
completing the worksheet in the instructions for those forms. of the Social Security Act,
If you meet all of the following you may claim a credit for • benefits received under the Railroad Retirement Act, tier 1
increased excise taxes paid using Form 140ET. Complete or tier 2 railroad retirement benefits, railroad disability
Form 140ET to figure your credit. benefits reported on federal forms RRB-1099 and RRB-
1099-R, railroad unemployment benefits and railroad
File Form 140ET only if you meet the following: sickness payments paid by the Railroad Retirement Board,
• You are not required to file an income tax return and you or
do not qualify for the property tax credit on Arizona
•• pay received for active service as a member of the
Form 140PTC.
Reserves, National Guard or the U.S. Armed Forces.
• You were an Arizona resident during 2020.
• You are not claimed as a dependent by any other How do I Know if I Qualify for the Property Tax
taxpayer. Credit?
• You were not sentenced for at least 60 days of 2020 to a You may claim the property tax credit using Arizona
county, state, or federal prison. Form 140PTC if you meet all the following.
NOTE: For complete information about how • You were either 65 or older in 2020 or, if under age 65,
incarceration affects this credit, see the department’s you were receiving Supplemental Security Income (SSI)
publication, Pub. 709, Excise Tax Credit – How Does Title 16 income from the Social Security Administration.
Incarceration Affect Eligibility. NOTE: If a taxpayer’s 65th birthday was January 1, 2021
• Your federal adjusted gross income is: (born 1/1/56), that person would be considered to be age
• $25,000 or less if you are married filing a joint claim, 65 at the end of 2020 for federal income tax purposes and
• $25,000 or less if you are filing as head of household, likewise for Arizona income tax purposes.
• $12,500 or less if single, or • You were an Arizona resident for the full year in 2020.
• $12,500 or less if married filing a separate claim. • You paid property tax on your Arizona home in 2020.
You paid rent on taxable property for the entire year or
you did a combination of both.

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Arizona Form 140ET
• If you lived alone, your total household income was under
Line-by-Line Instructions
$3,751. If you lived with others, the total household
income was under $5,501. To see what income is Line 1 -
included in household income, see the instructions for Type or print your name in black ink. Include your first name,
Form 140PTC. middle initial and last name.
Do not file Form 140ET if you are filing Form 140PTC. Enter your SSN in the space provided. If a joint claim, also
You may claim this credit on Form 140PTC. enter your spouse’s name and SSN or ITIN.
When Should I File Form 140ET? Line 2 -
Enter your current address. Include your house or building
You should file this form by April 15, 2021. You may request
number and street or rural route. Include your apartment
an extension using Form 204.
number if you live in an apartment. Include your mobile home
You do not have to include a copy of the extension with this lot number if you live in a mobile home.
form when you file, but make sure that you check box 82F on
page 1 of the form. Line 3 -
Enter the name of your city, town, or post office. Also include
What if a Claimant Died? your state and ZIP code.
If a claimant died before filing a claim for 2020, the taxpayer's Boxes 4 through 7 -Filing Status
spouse or personal representative may file and sign a Form Use this section to determine your filing status. Check the
140ET for that person. A personal representative can be an correct box (4 through 7) on the Form 140ET.
executor, administrator, or anyone who is in charge of the Box 4 - Married Filing Joint Claim
deceased taxpayer’s property. You may file a joint claim if you were married as of
Enter the word "deceased" after the decedent's name in the December 31, 2020. You may also file a joint claim if your
address section of the form. Also enter the date of death after spouse died in 2020 and you did not remarry in 2020.
the decedent's name. Box 5 - Head of Household
You must also complete Arizona Form 131, Claim for You may use the head of household status, only if one of the
Refund on Behalf of Deceased Taxpayer. Place this form on following applies:
top of Form 140ET.
• you qualify to file as head of household for federal
How do I Amend a Claim? income tax purposes; or
• you qualify to file as a qualifying widow or widower for
For 2020, if you need to make changes to your claim once you
federal income tax purposes.
have filed, you should file a corrected Form 140ET. Be sure
to check box 95 at the top of the amended claim form. For federal income tax purposes, you may be able to file as
head of household if you meet all of the following
General Instructions requirements.
1. you are unmarried or considered unmarried on the last
Taxpayer Identification Number
day of the year;
Make sure that you enter your SSN on your claim form. Make
2. you paid more than half the cost of keeping up a home for
sure that all SSNs and ITINs are clear and correct.
the year; and
You may be subject to a penalty if you fail to include your
3. a qualifying person must live with you in the home for
SSN. It will take longer to process your claim form if SSNs
more than half the year (except for temporary absences,
and ITINs are missing, incorrect, or unclear.
such as school).
If you are filing a joint claim, enter your SSNs in the same
To find out more about head of household or a qualifying
order as your names. If your name appears first on
widow or widower, see federal publication 501.
Form 140ET, make sure your SSN is the first number listed.
Box 6 - Married Filing Separate Claim
Identification Numbers for Paid Preparers
You may use this filing status if married as of
If you pay someone else to prepare your claim form, that December 31, 2020, and you elect to file a separate claim.
person must also include an identification number where
asked. A paid preparer may use any of the following: NOTE: If you are married and you qualify to claim this
credit, you must file a married filing separate claim if your
• his or her PTIN,
spouse was sentenced for at least 60 days during 2020 to a
• his or her SSN, or
county, state, or federal prison.
• the EIN for the business.
If you are filing a separate claim, check box 6 and enter your
A paid preparer who fails to include the proper identification
spouse's name and SSN on the second box 1.
number may be subject to a penalty.

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Arizona Form 140ET

Box 7 - Single To claim a qualifying relative as a dependent for federal
File a single claim if you were single on December 31, 2020. purposes, you must meet the following four tests:
You are single if any of the following apply to you:
1. Relationship Test. The person must be either your
• you have never been married; relative or have lived in your home as a member of your
• you are legally separated under a decree of divorce or of household all year. The person cannot be a qualifying
separate maintenance; or child;
• you were widowed before January 1, 2020, and you did 2. Joint Return Test. If the person is married, he or she
not remarry in 2020, and you do not qualify to file as a cannot file a joint federal return. But the person can file a
qualifying widow or widower with dependent children for joint federal return if the return is filed only as a claim for
federal income tax purposes. refund;
Line 8 - 3. Income Test. The person’s gross income must be less
Read the information on page 2, under the heading “Who Can than $4,150; and
File Form 140ET?” and answer the question on page 1, line 8. 4. Support Test. You must have provided over half of the
If you answered, “No”, STOP! Do not file Form 140ET to person’s total support in 2020.
claim this credit. To learn more about who may be a dependent, see federal
Line 9 - Dependents publication 501.
You may claim this credit for dependents that are residents of Lines 10 through 14 -
Arizona. You cannot claim this credit for a dependent that is Complete lines 10 through 14 as instructed on the form.
an Arizona nonresident. List only those people that qualify as
your dependent for federal income tax purposes. Do not list Direct Deposit of Refund
any dependent that is not an Arizona resident.
Complete the direct deposit line if you want us to directly
On lines 9A1 through A3,9 enter each dependent's name and deposit the amount shown on line 14 into your account at a
SSN or ITIN. bank or other financial institution (such as a mutual fund,
For federal income tax purposes, a dependent is either a brokerage firm or credit union) instead of sending you a
qualifying child or a qualifying relative. A qualifying child or check.
relative must be a U.S. citizen or resident alien, or a resident NOTE: Check box 14A if the direct deposit will ultimately be
of Canada or Mexico. There is an exception for certain placed in a foreign account. If you check box A, do14not
adopted children. enter your routing or account numbers. If this box is checked,
To claim a qualifying child as a dependent for federal we will not direct deposit your refund. We will mail you a
purposes, you must meet the following five tests: check instead.
1. Relationship test. The child must be your son, daughter,
Why Use Direct Deposit?
stepchild, foster child, brother, sister, half brother, half
•
sister, stepbrother, stepsister, or a descendant of any of You get your refund fast!
them; • Payment is more secure, there is no check to get lost.
•
2. Age test. The child must be under age 19 at the end of the It is more convenient. No trip to the bank to deposit your
check.
year and younger than you, or under age 24 at the end of
2020 if a full-time student (and younger than you), or any • It saves tax dollars. A refund by direct deposit costs less
age if permanently and totally disabled; to process than a check.
3. Domicile test. The child must live with you for more than NOTE: We are not responsible for a lost refund if you enter
half of the year. Temporary absences for special the wrong account information. Check with your financial
circumstances, such as for school, vacation, medical care, institution to get the correct routing and account numbers and
military service, or detention in a juvenile facility count as to make sure your direct deposit will be accepted.
time lived at home;
Routing Number
4. Support test. The child must not have provided over half
MAKE SURE YOU ENTER THE CORRECT ROUTING
of his or her own support during the year; and NUMBER.
5. Joint Return Test. If the child is married, the child is not The routing number must be nine digits. The first 2 digits
filing a joint federal return for the year, unless that joint must be 01 through 12 or 21 through 32. Otherwise, the direct
return is filed only as a claim for refund. deposit will be rejected and a check sent instead. On the
sample check, the routing number is 250250025.

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Arizona Form 140ET

Line 16 -
If line 14 is larger than line 15, subtract line 15 from line 14.
Enter the difference.
This is the amount of additional credit you will receive as a
refund if you owe no other taxes.
Line 17 -
If line 14 is less than line 15, subtract line 14 from line 15.
Enter the difference.
This is the amount of the credit that you must repay to the
state.
Your check may state that it is payable through a financial • Make checks payable to: Arizona Department of Revenue.
institution different from the one at which you have your • Write your SSN and tax year on the check.
checking account. If so, do not use the routing number on
• Include your check with Form 140ET.
that check. Instead, contact your financial institution for the
correct routing number to enter here. The department cannot accept checks or money orders in
foreign currency. You must make payment in U.S. dollars.
Account Number
Electronic payment from your checking or savings account
MAKE SURE YOU ENTER THE CORRECT ACCOUNT
NUMBER. You can make an electronic payment from your checking or
The account number can be up to 17 characters (both numbers savings account to pay your balance due for 2020. There is no
and letters). DO NOT include hyphens, spaces or special fee to use this method. To make an electronic payment, go to
symbols. Enter the number from left to right and leave any www.AZTaxes.gov and click on the “Make a Payment” link.
unused boxes blank. On the sample check, the account Be sure to enter the correct routing number and account
number is 20202086. Be sure not to include the check number for your checking or savings account. You will be
number. charged a $50 NSF (non-sufficient funds) fee if you provide
an incorrect routing number or an incorrect account number.
NOTE: If the direct deposit is rejected, a check will be sent Check with your financial institution to get the correct account
instead. and routing numbers.
The “E-Check” option in the “Payment Method” drop-down
Instructions for Amending box will debit the amount from the checking or savings
Use this form to correct your credit if Form 140ET is the only account that you specify. If you make an electronic payment
form that you have filed. from your checking or savings account, you will receive a
If amending, check box 95 on the top of Form 140ET. Use the confirmation number. Keep this confirmation number as
following lines to correct an already filed 2020 Form 140ET. proof of payment.
Line 15 - NOTE: You may not make an electronic payment from your
Use the following worksheet to figure the amount to enter on checking or savings account if the payment will ultimately be
this line. coming from a foreign account. In this case, you must pay by
check or money order.
1. Enter the total credit you received from Credit card payment
your original 2020 Form 140ET. $
You can pay with your Visa, MasterCard, Discover, or
2. If this is not your first amended claim,
American Express credit card. Go to www.AZTaxes.gov and
enter any additional credit received click on the “Make a Payment” link and choose the credit card
from previously filed amended 2020 option. This will take you to a third party vendor site
Form 140ET claims. $
(provider). The provider will charge you a convenience fee
3. Add lines 1 and 2. Enter the total. $ based on the amount of your tax payment. The provider will
4. If this is not your first amended claim, tell you what the fee is during the transaction; you will have

enter any amount of credit you repaid the option to continue or cancel the transaction. If you
with previously filed amended 2020 complete the credit card transaction, you will receive a
Form 140ET claims. $ confirmation number. Please keep this confirmation
5. Subtract line 4 from line 3. Enter the number as proof of payment.
difference here and on Form 140ET,
line 15. $

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                                                                                                       Arizona Form 140ET 

Instructions Before Mailing                                          Where to Mail Form 140ET 
• DO NOT STAPLE  YOUR RETURN.  DO NOT                                Mail the completed Form 140ET to: 
  STAPLE ANY DOCUMENTS, SCHEDULES OR 
                                                                     Arizona Department of Revenue 
  PAYMENT TO YOUR RETURN. 
                                                                     P.O. Box 52138 
• Check to make sure that your math is correct.                      Phoenix  AZ 85072-2138 
• Sign your claim in the space provided on the bottom of 
  the form. 
• If amending a claim for a year before 2020, call one of the 
  numbers listed on page 1 of these instructions. 
Make sure you put enough postage on the 
envelope 
The U.S. Post Office or United States mail service must 
postmark your return or extension request by midnight 
April 15, 2021.  
The term "United States mail" includes any private delivery 
service designated by the United States Secretary of the 
Treasury pursuant to Internal Revenue Code § 7502(f) and the 
term “postmark" includes any date recorded or marked by any 
such designated delivery service. 
An income tax return that is mailed to the department is timely 
filed if it is delivered on or before its due date.  Additionally, 
if the envelope or wrapper containing the return sent through 
the United States mail bears a postmark of the United States 
mail and that tax return is delivered to the department after its 
due date that return will be considered timely filed if all of the 
following apply: 
1.  The return was deposited in an official depository of the 
  United States mail; 
2.  The date of the postmark is no later than the due date; 
3.  The return was properly addressed; and 
4.  The return had proper postage.  
If the envelope or wrapper containing a return sent through the 
United States mail bears a private meter postmark made by 
other than the United States mail, the return is treated as 
timely filed if both of the following apply: 
1.  The private meter postmark bears a date on or before the 
  due date for filing; and 
2.  The return is received no later than the time it would 
  ordinarily have been received from the same point of 
  origin by the same class of U.S. postage.  If the return is 
  received by the department within five business days of the 
  private meter postmark date the department will consider 
  this requirement satisfied.  
You may also use certain private delivery services designated 
by the IRS to meet the “timely mailing as timely filed” rule.  
For more information, see the department’s ruling, GTR 16-1, 
Timely Filing of Income, or Withholding Tax Returns Through 
the United States Mail. 

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