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                                                                                                                                                                                      Arizona Form                               Individual Amended Income Tax Return                                                                            FOR CALENDAR YEAR
                                                                                                                                                                                      140X                             For Forms 140, 140A, 140EZ, 140NR and 140PY                                                                                  2022
                                                                                                                                                                                       OR FISCAL YEAR BEGINNING                           M M D D              2 0 2 2   AND ENDING                         M M D D Y Y Y Y  .                      66
                                                                                                                                                              Your First Name and Middle Initial                                                                 Last Name                                                          Your Social Security Number
                                                                                                                                                                                                                                                                                                                         Enter 
                                        1
                                                                                                                                                                                                                                                                                                                         your
                                                                                                                                                              Spouse’s First Name and Middle Initial (if box 4 or 6 checked)                                     Last Name                                                          Spouse’s Social Security No.
                                                                                                                                                                                                                                                                                                                         SSN(s).
                                        1
                                                                                                                                                              Current Home Address - number and street, rural route                                                            Apt. No.                                  Daytime Phone (with area code)
                                        2                                                                                                                                                                                                                                                                                94
                                                                                                                                                              City, Town or Post Office                                                      State                    ZIP Code                                 Last Names Used in Last Four Prior Year(s)  (if different)
                                        3                                                                                                                                                                                                                                                                                                                         97
                                                                                                                                                                            Check a box to indicate both filing and residency status:                                                                          REVENUE USE ONLY. DO NOT MARK IN THIS AREA.
                                                                                                                                                                            4    Married filing joint return    4a   Injured Spouse Protection of Joint Overpayment                                          88
                                                                                                                                                                            5    Head of household:  Enter name of qualifying child or dependent on next line: 

                                                                                                                                                              FILING STATUS 6    Married filing separate return:  Enter spouse’s name and Social Security Number above.
DO NOT STAPLE ANY ITEMS TO THE RETURN.                                                                                                                                      7    Single
                                                                                                                                                                            8    Resident                                           Enter the number claimed.  Do not check  
                                                                                                                                                                            9a   Nonresident      9b   Composite               13  Age 65 or over ..................................
                                                                                                                                                                            10   Nonresident active military                    14  Blind ..................................................                  81 PM                                80 RCVD
                                                                                                                                                                            11   Part-year resident                             15a         Dependents         Under 17 15b            17 & over
                                                                                                                                                              RESIDENCY     12   Part-year resident active military           EXEMPTIONS 16  Qualifying parents or grandparents ..
                                            17 Federal adjusted gross income (from your federal return)......................................................................................  17                                                                                                                                                                 00
                                                                                                                                                               18           Small Business Income:     Residents only:  check box18N                           for no change; check box 18S       for a new election;
                                                                                                                                                                             check box 18C      if you are changing the original amount reported.  See instructions...............................................   18                                           00
                                            19                                                                                                                              Modified federal adjusted gross income:  Residents:  Subtract line 18 from line 17..........................................................   19                                     00
                                            20                                                                                                                              Nonresidents and part-year residents only:  Enter Arizona gross income here..............................................................   20                                        00
                                                                                                                                                              20a Arizona income ratio:  If you checked box 9a, 10, 11 or 12, divide line 20 by line 17 and enter the result (not over 1.000)  20a
                                            21  Small Business Income:  Nonresidents and part-year residents only: check box 21N      for no change; check box
                                                  21S      for a new election; check box 21C      if you are changing the original amount reported.  See instructions......  21                                                                                                                                                                                   00
                                                                                                                                                              22            Modified Arizona Gross Income:  Nonresidents and part-year residents:  Subtract line 21 from line 20...................  22                                                           00
                                            23                                                                                                                              Additions to Income.  See instructions.............................................................................................................  23                               00
                                            24 Subtotal:  Residents:  Add lines 19 and 23.    Nonresidents and part-year residents:  Add lines 22 and 23...................   24                                                                                                                                                                                  00
                                            25                                                                                                                              Subtractions from Income.  See instructions .....................................................................................................................   25                00
                                                                                                                                                              26            Total net capital gain or (loss).  See instructions .................................................................... 26                             00
                                                                                                                                                              27            Total net short-term capital gain or (loss). See instructions                ...................................................27                      00
                                                                                                                                                              28            Total net long-term capital gain   or(loss).  See instructions..........................................................28                              00
                                                                                                                                                              29            Net long-term capital gain from assets acquired after December 31, 2011.  See instructions ... 29                                                       00
                                            30                                                                                                                              Multiply line 29 by 25% (.25) and enter the result ..........................................................................................................  30                     00
                                            31                                                                                                                              Net capital gain derived from investment in qualified small business.............................................................................  31                                 00
                                                                                                                                                                                                                                                                                                                
                                            32                                                                                                                              Contributions to:  32a 529 College Savings Plans                             00 32b  529A (ABLE accounts)                             00 add 32a and 32b....... 32c                   00
                                            33 Arizona adjusted gross income:  Subtract lines 25, 30, 31, and 32c from line 24.  If less than zero, enter “0” ........................  33                                                                                                                                                                        00

                                             34                                                                                                                             Deductions:  Check box and enter amount.  See instructions .............................. 34I ITEMIZED   34S STANDARD 34                                                            00
                                            35                                                                                                                              If you checked box 34S and claim charitable contributions, check 35C Complete page 4.  See instructions ...............  35                                                          00
                                            36                                                                                                                              Arizona taxable income:  Subtract lines 34 and 35 from line 33.  If less than zero, enter “0” .....................................................  36                               00
                                            37                                                                                                                              Tax from tax table:   Table X and Y (140, 140NR or 140PY)      Optional Table (140, 140A or 140EZ) ................  37                                                             00
                                            38                                                                                                                              Tax from recapture of credits from Arizona Form 301, Part 2, line 32 ............................................................................  38                                 00
                                            39                                                                                                                              Subtotal of tax:  Add lines 37 and 38.  Enter the total ...........................................................................................................  39               00
                                            40                                                                                                                              Family income tax credit (AZ residents only) 40a                                          00 Dependent Tax Credit. 40b                                  00  40c                       00
                                            41                                                                                                                              Nonrefundable credits from Arizona Form 301, Part 2, line 64.......................................................................................  41                               00
                                            42 Balance of tax:  Subtract lines 40c and 41 from line 39.  If the sum of lines 40c and 41 is more than line 39, enter “0” .................  42                                                                                                                                                                     00
                                            43                                                                                                                              Withholding, Estimated, and Extension Payments 43a                                        00    Claim of Right 43b                                      00  43c                       00
                                            44                                                                                                                              Arizona residents only: Increased Excise Tax Credit 44a                                   00 Property Tax Credit 44b                                    00  44c                       00
                                            45                                                                                                                              Other refundable credits:  Check the box(es) and enter the total amount ......................................... 451308-I   452349  45                                             00
                                            46                                                                                                                              Payment with original return plus all payments after it was filed ....................................................................................  46                            00
                                            47 Total payments and refundable credits:  Add lines 43c, 44c, 45 and 46.  Enter the total ...................................................  47                                                                                                                                                                    00
                                        
                                                                               Place any required federal and AZ schedules or other documents after Form 140X.
                                             ADOR 10573 (22)                                                                                                                                                                                            Form 140X (2022)                                                                               Page 1 of 5



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 YourY             Name (as shown on page 1)our Name (as shown on page 1)                                                     YourYSocial Security Numberour Social Security Number

                   48 Overpayment from original return or as later adjusted.  See instructions ..........................................................................  48                       00
                   49 Balance of credits:  Subtract line 48 from line 47.  Enter the difference ...................................................................................  49             00
                   50 OVERPAYMENT:  If line 42 is less than line 49, subtract line 42 from line 49.  Enter amount of overpayment ..............................  50                                 00
                   51 Amount of line 50 to be applied to 2023 estimated tax.  See instructions.  If zero, enter “0” .........................................  51                                   00
                   52 REFUND:  Subtract line 51 from line 50.   If less than zero, enter amount owed on line 53 .........................................................  52                       00
                      Direct Deposit of Refund:  Check box 52A if your deposit will be ultimately placed in a foreign account; see instructions. 52A98  C  Checking or     ROUTING NUMBER                   ACCOUNT NUMBER
                            S  Savings
                 53 AMOUNT OWED:  If line 42 is more than line 49, subtract line 49 from line 42.  Enter the amount owed......................................... 53                                00
        54  Check box 54 if this amended return is the result of a net operating loss, and enter the year the loss was incurred .... 54                                                 2 0     Y Y

                              Complete Parts 1(A) and 1(B), Part 2 and Part 3 to report changes made to your original tax return  
                                                or most recent amended tax return and the reason(s) for each change.   

                 NOTE:  You  must complete page 5, Dependent and Other Exemption Information, if you are reporting dependents (page 1, box 15a or 15b), 
                 or qualifying parents and grandparents (page 1, box 16.)  You must also complete page 5, Part 3 if you claim Other Exemptions on page 1, line 25. 
                 If you do not complete page 5, your dependents and other exemptions may be denied.  Do not count or list yourself or your spouse as dependents.
                 INCOME, DEDUCTIONS, CREDITS:  In column (a), list the items you are changing.  In column (b), enter the amount claimed on your original 
                 return or most recent amended return.  In column (c), enter the amount of the change.  In column (d), enter the corrected amount for the item you are 
                 changing.  
                                                      (a)                                                            (b)                  (c)                                              (d)
                          INCOME, DEDUCTIONS, AND CREDITS YOU ARE CHANGING                                         ORIGINAL AMOUNT   AMOUNT TO                                           CORRECTED
                      If you are rescinding your small business election, check box 55R                              REPORTED      ADD OR SUBTRACT                                       AMOUNT
      PART 1 (A)     See these instructions for more information regarding rescinding the election.  
                 55a                                                                                               $               $                                                    $
                 55b                                                                                               $               $                                                    $
                 55c                                                                                               $               $                                                    $
                 NET CAPITAL GAIN OR (LOSS):  If you are changing any amount on lines 56a through 56e, complete columns (b), (c), and (d).
                                                      (a)                                                            (b)                  (c)                                              (d)
                                                      ITEM                                                         ORIGINAL AMOUNT   AMOUNT TO                                           CORRECTED
                                                                                                                     REPORTED      ADD OR SUBTRACT                                       AMOUNT
                 56aTotal net capital gain or (loss) reported on 
                      Form 140, line 20; Form 140NR, line 34; or Form 140PY, line 33 ..................            $               $                                                    $
                 56bTotal net short-term capital gain or (loss)  reported on 
      PART 1 (B)      Form 140, line 21; Form 140NR, line 35; or Form 140PY, line 34 ..................            $               $                                                    $
                 56cTotal net long-term capital gain or (loss)  reported on 
                      Form 140, line 22; Form 140NR, line 36; or Form 140PY, line 35 ..................            $               $                                                    $
                 56dNet long-term capital gains from assets acquired after December 31, 2011 
                      reported on Form 140, line 23; Form 140NR, line 37; or Form 140PY, line 36                   $               $                                                    $
                 56eAmount of allowable subtraction    reported on Form 140, line 24; 
                      Form 140NR, line 38; or Form 140PY, line 37 ................................................ $               $                                                    $
                 57  REASON FOR THE CHANGE:  Give the reason for each change listed in Part 1 (A) and B):

      PART 2

                  Check box 58a       if your address on this amended return is not the same as it was on your original return (or latest return filed).   
                  Complete Part 3 with your current address. 
                 58b Name                                                     58c Number and Street, R.R.                                                                                Apt. No.

 PART 3            d City, Town or Post Office                                                                                State                                                      ZIP Code
                 58

      ADOR 10573 (22)                                                         Form 140X (2022)                                                                                           Page 2 of 5



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Your Name (as shown on page 1)                                                                     Your Social Security Number

                                 Sign and date your return.  If you paid someone to prepare your return, that person must also sign and date the 
                                 return.  The paid preparer must provide their street address, Paid Preparer TIN and phone number.   

                                Under penalties of perjury, I declare that I have read this return and any documents with it, and to the best of my knowledge and belief, they are true, 
                                correct and complete.  Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
                                                                                                  
                                YOUR SIGNATURE                                            DATE  OCCUPATION

                                                                                                  
                                SPOUSE’S SIGNATURE                                        DATE  SPOUSE’S OCCUPATION
                                                                                           
                                PAID PREPARER’S SIGNATURE              DATE               FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED)
                                                                                                      
                PLEASE SIGN HEREPAID PREPARER’S STREET ADDRESS                                       PAID PREPARER’S TIN
                                                                                                               
                                PAID PREPARER’S CITY           STATE        ZIP CODE                 PAID PREPARER’S PHONE NUMBER

•                                If you are sending a payment with this return, mail to:
          Arizona Department of Revenue 
          PO Box 52016
          Phoenix, AZ  85072-2016
       Include the payment with Form 140X.  Make check payable to Arizona Department of Revenue; write your SSN, Form 140X
       and tax year on payment. 
 
•                                If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to:
         Arizona Department of Revenue
         PO Box 52138
         Phoenix, AZ  85072-2138   

     ADOR 10573 (22)                                                        Form 140X (2022)                                         Page 3 of 5



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Your Name (as shown on page 1)                                                Your Social Security Number

2019 Form 140PY - Standard Deduction Increase You must complete this worksheet 
                     if 2022 Form 140X - Standard Deduction Increase
                                     for Charitable Contributions

You must complete this worksheet if you are taking an increased standard deduction for charitable  
contributions.   Include the completed worksheet with your tax return, when filed.  If you do not include 
the completed worksheet, your standard deduction will not be increased.   

Taxpayers electing to take the Standard Deduction may increase the standard deduction amount by 27% (.27) of the total 
amount of the taxpayer’s charitable deductions that would have been allowed if the taxpayer elected to claim itemized 
deductions on the Arizona tax return.
Charitable contributions (lines 1C, 2C, and 3C) are those gifts allowed on federal Form 1040 Schedule A (Gifts to Charity)  
that you would have claimed had you elected to take itemized deductions on your federal return.   
NOTE 1:  A part-year resident taxpayer may only include those charitable contributions that are incurred and paid while 
an Arizona resident plus the amount of such gifts from Arizona sources incurred and paid during the part of the year while 
an Arizona nonresident.  Anonresidenttaxpayer must prorate the increased standard deduction by his/her Arizona income 
ratio computed on page 1, line 20a.
NOTE 2:  You must reduce your contribution amount by the total charitable contributions you made during January 1, 2022 
through December 31, 2022 for which you are claiming an Arizona tax credit under Arizona law for the current tax year 
return or claimed on the prior tax year return.  Enter this amount on line 5C.
NOTE 3:  If you itemized deductions on your federal return (1040 Schedule A) and were required to adjust the amount of your 
allowable contributions on your federal 1040 Schedule A for the amount claimed as a tax credit on your Arizona income tax 
return, include the amount of the federal contribution adjustment to line 1C and enter the amount of the Arizona tax credit on 
line 5C.
Complete the worksheet to determine your allowable increased standard deduction for charitable contributions.
  1C 2022 Gifts by cash or check..................................................................................              1C 00
  2C 2022 Other than by cash or check......................................................................                     2C 00
  3C Carryover from prior year....................................................................................              3C 00
  4C Add lines 1C through 3C and enter the total.......................................................                         4C 00
  5C Total charitable contributions made in 2022 for which you are claiming a credit 
     under Arizona law for the current (2022) or prior tax year (2021).......................                                   5C 00
  6C Subtract line 5C from line 4C and enter the difference.  If less than zero, enter 
     “0”....................................................................................................................... 6C 00
  7C Multiply line 6C by 27% (.27) and enter the result.............................................                            7C 00
  8C Nonresidents filing Form 140NR:  Enter your Arizona income ratio from  
     page 1, line 20a.  All other taxpayers enter 1 000...............................................                          8C
  9C Multiply line 7C by the percentage on line 8C and enter the result....................                                     9C 00
•     Enter the amount shown on line 9C on page 1, line 35  
•  Be sure to check box 34S for Standard Deduction on line 34.
•  Check box 35C for charitable contributions on line 35.  If you do not check this box, you may be denied the increased 
   standard deduction.

     ADOR 10573 (22)                              Form 140X (2022)                                                                 Page 4 of 5



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Your Name (as shown on page 1)                                                                        Your Social Security Number

2019 Form 1402022 140X Dependent and Other Exemption Information
                                           Include page 5 with your amended return if:   
                                     •     You are reporting dependents (box 15a and 15b) on page 1.
                             •    You are reporting qualifying parents and grandparents (box 16) on page 1.
         •           You are taking a deduction for Other Exemptions on page 1, line 25 (Subtractions from Income). 

         Part 1:  Dependents (Box 15a and 15b) - (Forms 140, 140A, 140NR, and 140PY)
         Information used to compute your allowable Dependent Tax Crediton page 1, line 40 (box 40b).
                          (a)                       (b)                     (c)                   (d)            (e)                      (f)
         FIRST AND LAST NAME               SOCIAL SECURITY             RELATIONSHIP            NO. OF MONTHS   Dependent Age           IF YOU DID NOT 
                                                                                                                                        CLAIM THIS PERSON 
         (Do not list yourself or spouse.)          NUMBER                                     LIVED IN YOUR    included in:            ON YOUR FEDERAL 
                                                                                               HOME IN 2022                             RETURN DUE TO 
                                                                                                                1                2      EDUCATIONAL 
                                                                                                               (Box 15a)      (Box 15b)  CREDITS
15c                                                                                                                                     
15d                                                                                                                                     
15e                                                                                                                                     
15f                                                                                                                                     
15g                                                                                                                                     
15h                                                                                                                                     
15i                                                                                                                                     
15j                                                                                                                                     
15k                                                                                                                                     
15l                                                                                                                                     
15m                                                                                                                                     
15n                                                                                                                                     

       Part 2:  Qualifying parents and grandparents (Box 16) - (Forms 140, 140A, and 140PY)
         Information used to compute your exemption included in Subtractions from Income, line 25.
                          (a)                       (b)                     (c)                   (d)            (e)                      (f)
         FIRST AND LAST NAME               SOCIAL SECURITY             RELATIONSHIP            NO. OF MONTHS    IF AGE 65 OR            IF DIED IN 
         (Do not list yourself or spouse.)          NUMBER                                     LIVED IN YOUR     OVER                     2022
                                                                                               HOME IN 2022
16a                                                                                                                                      
16b                                                                                                                                      
16c                                                                                                                                      
16d                                                                                                                                      
16e                                                                                                                                      
16f                                                                                                                                      
         Part 3:  Other Exemptions - (Forms 140, 140A, 140NR, and 140PY)
         Information used to compute your other exemptions included in Subtractions from Income, line 25.
                          (a)                       (b)                     (c)                       (d)
         FIRST AND LAST NAME               SOCIAL SECURITY             AGE 65 OR OVER            STILLBORN 
         (Do not list yourself or spouse.)          NUMBER             (see instructions)         CHILD IN 2022
                                                                             C1              C2
1                                                                                                  
2                                                                                                  
3                                                                                                  
4                                                                                                  
5                                                                                                  
6                                                                                                  
7                                                                                                  
8                                                                                                  
9                                                                                                  
10                                                                                                 
         
     ADOR 10573 (22)                                            Form 140X (2022)                                                        Page 5 of 5






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