Enlarge image | Arizona Form 2022 Individual Amended Income Tax Return 140X For information or help, call one of the numbers listed: What Will I Need To Complete Form 140X? Phoenix (602) 255-3381 To complete Form 140X, you will need the following: From area codes 520 and 928, toll-free (800) 352-4090 • Tax forms, instructions, and other tax information A copy of the 2022 tax return you are amending, including supporting forms, schedules, and worksheets. If you need tax forms, instructions, and other tax information, • go to the department’s website at www.azdor.gov. Any notices you received from the Internal Revenue Service (IRS) or the department for the tax year you are amending. Income Tax Procedures and Rulings • Instructions for the return you are amending. If you have These instructions may refer to the department’s income tax any questions about income items, deductions, or procedures and rulings for more information. To view or print exemptions, you should refer to the 2022 instructions for these, go to our website select Reports, Statistics and Legal your original return. If you do not have the instructions for Research from the main menu then click on Legal Research and the form you are amending, you can find them online at our select a Document Type and Category from the drop down website. menus. • If you are filing an amended return for a previously filed Publications Composite Nonresident Income Tax Return, see the To view or print the department’s publications, go to our instructions for Form 140NR and the department’s ruling, website and click on Reports, Statistics and Legal Research ITR 16-2, Composite Individual Income Tax Returns, for from the main menu then click on Publications in the guidance on how to report income items, deductions, and left-hand side column. exemptions. Allow 8 to 12 weeks for your Form 140X to process. Who Should Use Form 140X? You cannot e-file your Arizona amended tax return. Use the 2022 Arizona Form 140X to correct an individual You must mail your amended income tax return to the income tax return (Arizona Form 140, 140A, 140EZ, 140PY, or department using the address listed on Form 140X. 140NR) for taxable year 2022, only. If you are amending a return for any other tax year, use the AVOID PROCESSING DELAYS: For the proper amended return (Form 140X) that is available for that specific assembly order, see the mailing instructions for the return you tax year. For example, if you are amending your return for tax are amending. year 2018, use the 2018 Arizona Form 140X. When Should I File an Amended Return? The department will compute the interest and either include it in your refund or bill you for the amount due. You can file Form 140X only after filing an original return. Form 140X will be your new tax return. This return will change You should file your amended return after your original return your original return to include the new information. The entries has processed. If you are filing Form 140X for a refund, you you make on Form 140X are the entries you would have made must generally file within four years from the date you filed the on your original return had it been done correctly. original return. If you amend your federal return for 2022, you must also file an NOTE: Do not use Form 140X to change an earlier filed Arizona Form 140X for 2022. Arizona Form 140PTC. To change an earlier filed Form 140PTC, use the Form 140PTC for the year you are changing. If the IRS makes a change to your federal taxable income for 2022, you must report that change to Arizona. You must file Do not use Form 140X to change an earlier filed Arizona Form the Form 140X within 90 days of the final determination of the 140ET. To change an earlier filed Form 140ET, use the Form IRS. You may use one of the following two options to report 140ET for the year you are changing. this change. You cannot amend an estimated income tax payment Option 1 penalty when you reduce your tax on an amended return, You may file a Form 140X. If you choose this option, you must unless you file your amended return after filing your amend your Arizona return within 90 days of the final original return, and before the due date of that original determination of the IRS. Include a complete copy of the return. federal notice with your Form 140X. For more information, see the department’s ruling, ITR 02-4, Option 2 Amended Return's Effect on the Estimated Tax Payment You may file a copy of the final federal notice with the Underpayment Penalty. department within 90 days of the final determination of the IRS. |
Enlarge image | Arizona Form 140X If you choose Option 2, you must include a statement in which date to the date of payment. The Arizona rate of interest is the you must: same as the federal rate. Contact one of the phone numbers 1. request that the department recompute your tax, and listed on page 1 for the current interest rate. 2. indicate if you agree or disagree with the federal notice. General Instructions If you do not agree with the federal notice, you must also include any documents that show why you do not agree. NOTE: You must round dollar amounts to the nearest whole If you choose Option 2, mail the federal notice and any other dollar. If 50 cents or more, round up to the next dollar. If less than 50 cents, round down. documents to The line numbers on the Arizona Form 140X do not match the Attention: Individual Income Audit line numbers on Arizona's individual income tax forms. The Arizona Department of Revenue proper line on which to enter your change(s) will depend on the PO Box 29084 nature of the change. Phoenix, AZ 85038-9084 To decide where to enter your changes, use the line descriptions When Should I Pay any Tax Owed? from your original return. To help you, we have included some Payment is due in full at the time you file your amended return. examples, starting on page 12 of these instructions. If you still If paying by check, make your check payable to Arizona need some help, call one of the numbers listed on page 1. Department of Revenue. Enter your Social Security Number For specific information about tax rates, additions, subtractions, (SSN) and tax year on the front of your check. To make an exemptions or deductions, see the form instructions for the year electronic payment, visit www.AZTaxes.gov. you are amending. What if a Taxpayer Died? Tax Year If you are a surviving spouse amending a joint return, enter the File this form to amend only a 2022 tax return. If you are word "Deceased" after the decedent's name. Also enter the date amending a return for a fiscal year, enter the beginning and of death after the decedent's name. Sign your name. Enter ending dates of the fiscal tax year. "Filing as Surviving Spouse" in the area for the deceased spouse's signature. (If someone else serves as personal Entering Your Name, Address, and Social representative for your spouse's estate, he or she must also sign Security Number (SSN) the return.) Enter your name, SSN, and current address. If you are filing a If a refund is due, complete Arizona Form 131, Claim for joint amended return, enter your SSNs in the same order as your Refund on Behalf of Deceased Taxpayer. Include this form on first names and in the same order as shown on your original top of your amended return. return. If your name appears first on the return, make sure your SSN is the first number listed. Penalties If you are changing your filing status from married filing separate to married filing joint and your spouse did not file an We will impose a late payment penalty on your amended return original return, enter your name and SSN first. if all of the following apply: • you file your amended return after the due date of your If you are changing your filing status from married filing original return, separate to married filing joint, you must include your spouse's • there is tax due on your amended return, and name and SSN on the second line 1. • you do not pay that tax when you file the amended return. Make sure that you put your SSN on every return, statement, or Even if you do pay the tax due when you file your amended document that you file with the department. Make sure that all return, we may impose a late payment penalty if any of the SSNs are clear and correct. following apply: You may be subject to a penalty if you fail to include your SSN. • you are under audit by the department, or It may take longer to process your return if SSNs are missing, • the department has requested or demanded that you file an incorrect, or unclear. amended income tax return. Foreign Addresses We will also impose a late filing penalty if you did not file your If you have a foreign address, enter the information in the original return on time. These penalties apply to taxes due and following order: city, province or state, and country. Follow remaining unpaid after the due date of the original return. the country’s practice for entering the postal code. Do not Combined late filing and late payment penalties can go up to abbreviate the country name. 25% (.25) of the unpaid tax. Last Names Used in Prior Years Interest If the last name that you or your spouse are using on this return We charge interest on any tax not paid by the due date even if is not the same as the last name you or your spouse used on you have an extension. We charge interest from the original due returns filed in the last four years, enter any other last name(s) that you or your spouse used when filing your return during that 2 |
Enlarge image | Arizona Form 140X period. Changing from a separate return to a joint return ID Numbers for Paid Preparers If you or your spouse have an amount due from a separate return If you pay someone to prepare your return, that person must that you want to amend, you must pay that amount before you also include an ID number where requested. can change your filing status to married filing joint. If we have A paid preparer may use any of the following: issued a proposed assessment for either separate return, you • his or her PTIN; must also pay that amount before you can change your filing status. • his or her SSN; or If you and your spouse are changing from separate returns to a • the EIN for the business. joint return, begin by combining the amounts from your return A paid preparer who fails to include the proper numbers may as originally filed or as previously adjusted (either by you or the also be subject to a penalty. department) and the amounts from your spouse’s return as originally filed or adjusted. Then make your changes to the Filing Status combined amounts. If you qualify as married for federal purposes, you qualify as If your spouse did not file an original return, include your married for Arizona purposes and must file using the status of spouse’s income, deductions, credits, etc., to determine the either married filing joint or married filing separate. amounts to enter on the appropriate lines of this form. If you are single you must file as single or if qualified you may Generally, if you file a joint return, both you and your spouse file as head of household (see the instructions for the original have joint and several liability. This means both of you are form you are amending). responsible for the tax and any interest or penalties due on the Check the box for the filing status you are using on this return, as well as any amount that may become due later. If one amended return. spouse does not pay the tax due, the other may have to. Box 4a - Injured Spouse Protection of Joint If filing an amended joint tax return, both of you must sign and Overpayment date Form 140X. Check box 4a only if you and your spouse are filing a joint Residency Status return (check box 4) and you or your spouse qualify as an injured spouse and are requesting protection from application Check the box for the residency status you are using on this of any additional joint overpayment shown on your amended amended return. return against the other spouse’s delinquencies or debts for back Check box 9b, if this is an amended composite nonresident child support, court fees, and fees to counties, cities or return to be filed by one of the following: educational institutions. The taxpayer (spouse) requesting 1. A partnership filing on behalf of its nonresident partners. injured spouse protection must have Arizona income with 2. An S Corporation filing on behalf of its nonresident taxes withheld and reported on their own Form W-2 or shareholders. Form 1099. For information on filing an Arizona nonresident composite NOTE: You cannot use Form 203 to request protection from income tax return, see the department’s ruling, ITR 16-2, offset for past-due federal taxes. You must contact the IRS. Composite Individual Income Tax Returns. You must complete Arizona Form 203, Request for Injured If you are filing this Check See the following Spouse Protection from Application of Joint Overpayment Against amended return as a: Box form instructions for Spouse’s Delinquencies and Debts, and include that form with the return you are your tax return, when filed. Place the completed form on top of amending: your income tax return. For more information, see the instructions Full year resident 8 Form 140 for Form 203. Nonresident 9a Form 140NR NOTE: If you file an amended return, ouy cannot request Composite Nonresident 9b Form 140NR protection from offset of any overpayment shown on your Nonresident Active original (or last filed amended) income tax return. Military 10 Form 140NR Part-Year Resident 11 Form 140PY Changing from a joint return to a separate return Part-Year Resident If you have an amount due from the joint return that you want Active Military 12 Form 140PY to amend, you must pay that amount before you can change your filing status to married filing separate. If we have issued Exemptions and Dependents a proposed assessment for that joint return, you must also pay that amount before you can change your filing status. Enter the number of exemptions you are claiming in boxes 13, 14, and 16. Do not put a checkmark or “X”. You may lose the exemption if you put a checkmark or “X in these lines. 3 |
Enlarge image | Arizona Form 140X Include the exemption amounts with your Subtractions from • Check box 18S if you are electing to file a small Income reported on line 25. For exemption amounts, see the business tax return on this amended tax return and instructions for the form you are amending. enter the amount from your small business tax return Box 13 (Form 140-SBI, line 10. Include a copy of your Form 140-SBI with your amended tax return. In box 13, enter the number of age 65 or over exemptions you are claiming on this amended return. • Check box 18C is you are making a change to the original small business amount computed on your Box 14 small business tax return. In box 14, enter the number of blind exemptions you are claiming on this amended return. NOTE: Use Form 140X-SBI to amend your Form 140-SBI. See the instructions for Form 140X-SBI for amending your Box 15a and Box 15b - Dependents Small Business Income tax return. NOTE: Boxes 15a and 15b identify the number of your Line 19 - Modified Federal Adjusted Gross qualifying dependents that are either under the age of 17 (box Income (Residents) 15a) or age 17 and over (box 15b). This information is used to compute the allowable Dependent Tax Credit. Include only Subtract line 18 from line 17. Enter the difference. those dependents in box 15a or 15b that you are using to Line 20 - Arizona Gross Income - Nonresidents compute the allowable Dependent Tax Credit on line 40b. and Part-Year Residents Only Skip line 20 if you were a full year resident for the year you are Box 15a - Dependents amending (you checked box 8). In box 15a, enter the total number of dependents under the age Complete line 20 if you were a nonresident or a part-year of 17 you are claiming on this amended return. resident for the year you are amending (you checked box 9a, You must also complete Part 1 on page 5, of Form 140X. Enter 10, 11 or 12). the information for each dependent claimed in box 15a. If required to complete line 20, enter your Arizona gross income NOTE: Do not include yourself or your spouse as dependents from Form 140PY or Form 140NR. For information about how in box 15a or box 15b. to figure your Arizona gross income, see Form 140PY or Form Box 15b - Dependents 140NR. In box 15b, enter the total number of dependents age 17 and Line 20a - Arizona Income Ratio over you are claiming on this amended return. If you completed line 18, divide the amount on line 20 by the You must also complete Part 1 on page 5, of Form 140X. Enter amount on line 17. Enter the ratio in decimal format. You must the information for each dependent claimed in box 15b. round your answer to three decimal places. Do not enter more than 1.000. Box 16 - Arizona Residents Only If you were a nonresident or a part-year resident during the In box 16, enter the total number of qualifying parent or taxable year you are amending, you will use this ratio to prorate grandparent exemptions you are claiming on this amended the following tax items. return. 1. The standard deduction amount including the allowable You must also complete Part 2 on page 5, of Form 140X. Enter increase in the standard deduction for charitable the information for each qualifying parent/grandparent claimed contributions. (Nonresidents) in box 16. 2. The Dependent Tax Credit. (Part-year residents and To see who is a qualifying parent or grandparent, see the nonresidents instructions for the form you are amending. Line 21 - Small Business Income (Nonresidents Line-by-Line Instructions and Part-Year Residents) Line 17 - Federal Adjusted Gross Income • Check box 21N if you reported small business income on your original return and are not making a change to Enter your correct federal adjusted gross income (from your the amount originally reported. federal return.) • Check box 21S if you are electing to file a small NOTE: If you were a nonresident or a part-year resident for business tax return on this amended tax return and the year you are amending, you must enter your federal enter the amount from your small business tax return adjusted gross income on line 17, and then enter your Arizona (Form 140NR-SBI or 140PY-SBI, line 10. Include a gross income on line 20. copy of your Form 140NR-SBI or 140PY-SBI with Line 18 - Small Business Income (Residents) your amended tax return. • Check box 18N if you reported small business income • Check box 21C is you are making a change to the on your original return and are not making a change to original small business amount computed on your the amount originally reported. small business tax return. 4 |
Enlarge image | Arizona Form 140X NOTE: Use Form 140X-SBI to amend your 140NR-SBI or 65 or over, blind, other exemptions, and qualifying parents or 140PY-SBI. See the 140X-SBI instructions for amending your grandparents. Do not include a minus sign or use Small Business Income tax return. parentheses. Line 22 - Modified Arizona Gross Income On your 2022 original return, you may have reported these (Nonresidents and Part-Year Residents) amounts on the following lines. If you have no subtractions from income, enter “0”. Subtract line 21 from line 20. Enter the difference. Line 23 - Additions to Income Exemptions: NOTE: For a list of items that must be added to income, see Form Subtractions from 65 or over, blind, other the 2022 instructions for the form you are amending. Income exemptions, or qualifying parents/grandparents Form 140X, line 23, Additions to Income, is the sum of multiple 25 through 34c, addition lines that are listed as separate addition line items on 140 38 through 41 and 36 the original Arizona personal income tax return. 140A None 13 through 16 On line 23, enter all additions to income from lines shown for 140EZ None None the form you are amending. If you have no additions to income, 39, 40, 41, and enter zero “0”. On your 2022 original return, you may have 140NR 47 through 51 43 through 45 reported these amounts on the following lines. 38 and 40 Form Additions to Income 140PY 46 through 51 through 44 140 15, 16, 17 and 18 Arizona Form 165PA Schedule K-1 or 165PA Schedule 140A None K-1(NR) Negative Adjustment 140EZ None If you received an Arizona Form 165PA Schedule K-1 or 140NR 30, 31 and 32 165PA Schedule K-1(NR) include the negative adjustment 140PY 30 and 31 amount reported on Form 165PA Schedule K-1, line 3 or 165PA Schedule K-1(NR), line 5 with the total amount of Arizona Form 165PA Schedule K-1 or 165PA Schedule subtractions reported on line 22. K-1(NR) Positive Adjustment Lines 26 through 30 - Net Capital Gain or (Loss) If you received an Arizona Form 165PA Schedule K-1 or 165PA Schedule K-1(NR), include the positive adjustment NOTE: If you enter an amount on line 26, you must complete amount reported on Form 165PA Schedule K-1, line 3; or lines 27 and 28. 165PA Schedule K-1(NR), line 5, with the total amount of If you are taking a subtraction on line 30 for any net long-term additions reported on line 23. capital gain from assets acquired after December 31, 2011, you must also complete line 29. If you do not complete lines 26 Line 24 - Subtotal through 29, you cannot take the subtraction Full Year Residents If you do not have any net capital gain or (loss) to report, enter If you were a full year resident for 2022, add lines 19 and line zero, “0” on lines 26 through 28. 23. Enter the total. You may subtract 25% (.25) of any net long-term capital gain Nonresidents and Part-Year Residents included in your federal adjusted gross income that is If you were a nonresident or a part-year resident for 2022 add derived from an investment in an asset acquired after lines 22 and 23. Enter the total. If you checked box 9b, see the December 31, 2011. Use the worksheet, Worksheet for Net department’s ruling, ITR 16-2, Composite Individual Income Long-Term Capital Gain Subtraction for Assets Acquired after Tax Returns. December 31, 2011, included in the instructions for Forms 140, 140NR or 140PY, to determine the allowable subtraction. Keep Line 25 - Subtractions from Income the worksheet for your records. NOTE: You may only subtract those items for which statutory NOTE: If you are changing an amount previously reported for authority exists. Without such authority you cannot take a any amount reported on lines 26 through 30, complete page 2, subtraction. For a list of items that may be subtracted from Part 1, section (B) with the corrected amounts. income, see the instructions for the form you are amending. Line 26 - Total Net Capital Gain or (Loss) Form 140X, line 25, Subtractions from Income, is the sum of If you reported a net capital gain or (loss) on your federal multiple subtraction and exemption lines that are listed as income tax return, enter the total net capital gain or (loss) separate subtraction and exemption lines on the original reported on federal Schedule D. This amount should be Arizona personal income tax return. reported in your federal adjusted gross income. On line 25, enter all subtractions from income from lines shown for the form you are amending and exemption amounts for age 5 |
Enlarge image | Arizona Form 140X Line 27 - Total Net Short-Term Capital Gain or the Arizona Commerce Authority (ACA) pursuant to Arizona (Loss) Revised Statute § 41-1518. Enter the total amount of net short-term capital gain or (loss) For more information see the instructions for the form you are reported on federal Schedule D. This amount should be amending. (Form 140, Form 140NR or Form 140PY). reported in your federal adjusted gross income. CAUTION: If the amount entered on line 31 includes any NOTE: If you are not required to report dividend distributions long-term capital gain from an investment made after and/or short-term capital gains from mutual funds on federal December 31, 2011, you cannot include that portion of the net Form Schedule D, do not include the short-term capital gain capital gain in your computation of the allowable subtraction distributed by the mutual fund on line 27. for any net long-term capital gain from assets acquired after December 31, 2011, and included in federal adjusted gross Line 28 - Total Net Long-Term Capital Gain or income. (Loss) Enter the total amount of net short-term capital gain or (loss) If you take a subtraction for any net long-term capital gain from reported on federal Schedule D. This amount should be the exchange of one kind of legal tender for another kind of reported in your federal adjusted gross income. legal tender from an investment made after December 31, 2011, If you are not changing the amount reported on your original you cannot include that portion of the net capital gain in your return and you completed the worksheet included in the computation of the allowable subtraction for any net long-term instructions for Form(s) 140, 140NR or 140PY, enter the capital gain from assets acquired after December 31, 2011, and amount from: included in federal adjusted gross income. This amount is included as an “Other Subtraction from Arizona Gross • Form 140, line 22; Income” on page 6 of Forms 140, 140NR and 140PY. • Form 140NR, line 36; or For more information, see the instructions included with Forms • Form 140PY, 35 140, 140NR, or 140PY. If your net long-term capital gain (loss) is limited to an amount reported on Form 1099-DIV and you were not required to Line 32 (Box 32a) - Contributions to 529 College complete federal Schedule D, enter the amount shown on Form Savings Plans 1099-DIV on line 28. Enter the amount of allowable subtraction for contributions Line 29 - Net Long-Term Capital Gain from made during 2022 to 529 College Plans. To determine the Assets Acquired After December 31, 2011 amount of the allowable subtraction, see the instructions for the form you are amending. If you did not complete the worksheet included in the instructions for Form(s) 140, 140NR or 140PY, enter Nonresident taxpayers do not enter an amount on line 32a. zero, “0”. Line 32 (Box 32b) - Contributions to 529A If you are not changing an amount reported on your original (ABLE Accounts) return, and you completed the worksheet included in the Enter the amount of allowable subtraction for contributions instructions for Form(s) 140, 140NR or 140PY, enter the made during 2022 to 529 College Plans. To determine the amount from: amount of the allowable subtraction, see the instructions for the • Form 140, line 23; form you are amending. • Form 140NR, line 37; or Nonresident taxpayers do not enter an amount on line 32b. • Form 140PY, 36 Line 32c Only include net long-term capital gains on this line if it can be Residents and part-year residents: add the amounts in boxes verified that the asset was acquired after December 31, 2011. 32a and 32b and enter the total on line 32c. For purposes of this line, an asset acquired by gift or inheritance Line 33 - Arizona Adjusted Gross Income is considered acquired on the date it was acquired by the gift- Subtract lines 25, 30, 31, and 32c from line 24. If less than zero, giver or the deceased individual. enter “0”. Line 30 - Net Long-Term Capital Gain Subtraction Line 34 - Deductions From Income for Assets Acquired After December 31, 2011. Itemized Deductions If you are claiming itemized deductions on this amended return, Multiply the amount on line 29 by 25% (.25). Enter the result. check box 34I. Line 31 - Net Capital Gain from Investment in a Enter your itemized deductions on line 34. If you are changing Qualified Small Business itemized deduction amounts, be sure to include a copy of the You may subtract the amount of any net capital gain included corrected Arizona Schedule A. Also include a copy of your in federal adjusted gross income for the taxable year derived corrected federal Schedule A. from investment in a qualified small business as determined by 6 |
Enlarge image | Arizona Form 140X For allowable itemized deductions, see the 2022 instructions for Line 38 - Tax From Recapture of Credits the form you are amending. (AZ Form 301) Standard Deduction Enter the amount of recapture tax from Arizona Form 301, Part If you are taking the standard deduction on this amended return 2, line 32. If you do not have a tax from recapture of tax credits, check box 34S. For standard deduction amounts see the enter zero “0”. instructions for the form you are amending. Enter your standard Include a copy of your Form 301 with your amended return. deduction on line 34. Line 39 - Subtotal of Tax NOTE: Nonresident individuals, who claim the standard Add lines 37 and 38. Enter the total. deduction, must prorate the deduction by the percentage which Line 40 - (Boxes a and b) Family Income Tax Credit the taxpayer’s Arizona gross income is of the taxpayer’s federal and Dependent Tax Credit adjusted gross income. Box 40a - Family Income Tax Credit (Arizona Residents This will in effect prorate the standard deduction between Only) income taxable to Arizona and income not taxable to Arizona. If you are eligible for the credit, enter the amount of family Only that portion of the deduction allocable to income taxable income tax credit you are claiming on this amended return. For to Arizona is allowed. To figure the correct amount of standard details about the family income tax credit, see the 2022 deduction, see the 2022 Form 140NR instructions. instructions for the form you are amending. Line 35 - Increased Standard Deduction for Box 40b - Dependent Tax Credit Charitable Contributions Taxpayers may claim a nonrefundable Dependent Tax Credit for certain qualifying dependents. Taxpayers electing to claim the standard deduction may increase the standard deduction amount by 27% (.27) of the For the purpose of the dependent tax credit, “dependent” means total amount of the taxpayer’s charitable contributions that an individual that qualifies as a dependent for federal purposes. would have been allowed if the taxpayer elected to claim The tax credit is equal to: itemized deductions on the Arizona return. • $100 for each qualifying dependent who is under 17 years Taxpayers must complete the worksheet, Standard Deduction of age at the end of the taxable year. Increase for Charitable Contributions, on page 4 of the • $25 for each qualifying dependent who is at least 17 years amended return, and include page 4 with the amended return, of at age at the end of the taxable year. when filed. The allowable credit is reduced for single, head of household, Be sure to check box 35C on line 35. If you do not check this box and include a completed page 4 with your amended tax and married taxpayers filing separate returns whose federal return, you may be denied the increased standard deduction. adjusted gross income (page 1, line 17) is more than $200,000; and for married taxpayers filing a joint return whose federal Line 36 - Arizona Taxable Income adjusted gross income is more than $400,000. Subtract lines 34 and 35 from line 33. Enter the difference. If less than zero, enter “0”. NOTE: You cannot claim a dependent tax credit for a qualifying parent/grandparent for which you take an exemption Line 37 - Tax or for someone for whom you have claimed as an “other Compute your tax using the proper tax table. You can find the exemption”. 2022 tax tables with the instructions for the form you are amending. Check the box for the tax table you are using. Enter Complete the following tables on page 8 to compute your credit. the tax on line 37. 7 |
Enlarge image | Arizona Form 140X Table IV Table I 2022 Adjusted Dependent Tax Credit (a) (b) (c) (d) For filing status: married filing joint Credit Multiply column (b) 1. Enter your federal adjusted gross income from page 1, line 17……………………. $ .00 amount by column (c) 1. Enter number of 2. Federal adjusted gross income limit….... $ 400,000.00 dependents from 3. Subtract line 2 from line 1. Enter the page 1, box 15a.. $ 100 $ .00 difference………………………………. 2. Enter number of If the difference is greater than $19,000, dependents from STOP. You cannot claim the dependent tax page 1, box 15b.. $ 25 $ .00 credit. $ .00 3. Credit amount before adjustment. 4. Enter amount from Table , line I5, Add lines 1 and 2. Enter total in column (d)…………………………….. $ .00 column (d)…………………………… $ .00 5. Based on the amount on line 3, enter 4. Part-year and Nonresidents, enter your the number from Table V. For example: Arizona income ratio from page 1, if line 3 is $1,500, enter .90…………… line 20a. All other taxpayers, enter 6. Multiply line 4 by line 5. Enter the 1.000………………………………… . result. Also, enter the amount on page 1, 5. Multiply line 3 by the ratio on line 4. box 40b……………………………….. $ .00 Enter the result here………………….. $ .00 Use Table V to determine the number to enter on line 5, in All taxpayers go to Table II. Table IIIor Table .IV Table V Table II If your filing status is single, married filing Yes No If the amount on Enter on If the amount on Enter on separate, or head of household; is your line 3 from Table line 5 line 3 from Table line 5 federal adjusted gross income on page 1, line III or Table IVis: III or Table IVis: 17, more than $200,000? $ 1 – 1,000 .95 $ 10,001 – 11,000 .45 If your filing status is married filing joint, is Yes No $ 1,001 – 2,000 .90 $ 11,001 – 12,000 .40 your federal adjusted gross income on page $ 2,001 – 3,000 .85 $ 12,001 – 13,000 .35 1, line 17, more than $400,000? $ 3,001 – 4,000 .80 $ 13,001 – 14,000 .30 • If you answered “No”, you are not required to reduce the $ 4,001 – 5,000 .75 $ 14,001 – 15,000 .25 amount of credit computed in Table I. $ 5,001 – 6,000 .70 $ 15,001 – 16,000 .20 Enter the amount From Table I, line 5 on page 1, Box 40b. $ 6,001 – 7,000 .65 $ 16,001 – 17,000 .15 $ 7,001 – 8,000 .60 $ 17,001 – 18,000 .10 • If you answered “Yes”, you are required to reduce the $ 8,001 – 9,000 .55 $ 18,001 – 19,000 .05 amount of credit computed in Table I. $ 9,001 – 10,000 .50 $ 19,001 and over .00 Complete Table III orTable IV. Box 40c To determine the number to enter on line 5 of Table IIIor Add amounts in box 40a and 40b. Enter the total on line 40c. Table IV, see Table below.V Line 41 - Nonrefundable Credits from Form 301 Table III Enter your credits from Arizona Form 301, Part 2, line 64 that 2022 Adjusted Dependent Tax Credit you are claiming on this amended return. For filing status: single, married filing separate, or head of household You must complete and include Form 301 along with the 1. Enter your federal adjusted gross income required supporting documents with your amended return. from page 1, line 17……………………. $ .00 Line 42 - Balance of Income Tax 2. Federal adjusted gross income limit…... $ 200,000.00 3. Subtract line 2 from line 1. Enter the Subtract lines 40c and 41 from line 39. Enter the difference. If difference……………………………… less than zero, enter “0”. If the difference is greater than $19,000, Line 43 (Boxes a, b and c) - Withholding, STOP. You cannot claim the dependent tax credit. $ .00 Estimated, Extension Payments, and Arizona 4. Enter amount from Table , line I 5, Claim of Right column (d)……………………………. $ .00 Enter the total amount of Arizona income tax Box 43a: 5. Based on the amount on line 3, enter the number from Table V. For example: withheld, estimated income tax payments, and payments made if line 3 is $1,500, enter .90…………… with an extension request reported on your original (or most 6. Multiply line 4 by line 5. Enter the recent amended) return for 2022. result. Also, enter the amount on page 1, You may use the following worksheet to help you figure the box 40b……………………………….. $ .00 amount of these payments that you should enter on line 43a. 8 |
Enlarge image | Arizona Form 140X Payment Worksheet tax credit only if you claimed the credit on your original Withholding, Date of Arizona Form 140 or Form 140A. Amount Estimated, Extension Payment Use Form 140PTC to adjust a previously filed property tax 1. Estimated Payment 1 credit if you were not required to file an Arizona income tax 2. Estimated Payment 2 return for 2022. If you did not claim a property tax credit on your original return, you may not claim it on Form 140X, 3. Estimated Payment 3 unless you file Form 140X by the due date of your original 4. Estimated Payment 4 return. 5. Extension Request Payment 6. Arizona income tax withheld on Line 44c: Add the amounts in box 44a and box 44b and enter Form(s) W-2 and Form(s) 1099. the total on line 44c. 7. Add lines 1 through 6. Enter the total Line 45 - Other Refundable Credits here and also on Form 140X, box 43a. .00 • If you claimed a refund of the increased research activities NOTE: Do not include payments sent with original return on credit from Form 308-I, for 2022, enter that credit. line 43a. You should enter those amounts on line 46. • If you claimed a refund of the qualified facilities credit from Form 349, for 2022, enter that credit. Box 43b: Enter the amount from your Arizona Claim of Right - Individual form, line 8. Enter the correct amount(s) you are claiming on this amended If you completed more than one Arizona Claim of Right - return. If you are claiming refundable credits from more than Individual form for the current taxable year, add all amounts on one form, add the amounts from all forms together and enter the line 8 and enter the total in box 43b. total. If you enter an amount on this line, be sure you check the box or boxes to show which credits you are claiming. Also, NOTE: For more information on Arizona's claim of right be sure to include the credit form(s) with your return when you provisions, see the department’s procedure, ITP 16-1, file. Procedure for Individuals Who Restore Substantial Amounts Held Under a Claim of Right . Line 46 - Payment With Original Return (Plus All Additional Payments After It Was Filed) Line 43c: Add the amounts in box 43a and box 43b and enter You may use the following worksheet to help you figure the the total on line 43c. amount of the payments that you should enter on line 46. Line 44 (Boxes a, b, and c) - Increased Excise Tax Credit (Arizona Full-Year and Part-Year Residents NOTE: Do not include payments reported on line 43 here. Only), Property Tax Credit (Arizona Full-Year Payment Worksheet Residents Only) Payments Date of Payment Amount Box 44a: If you qualify to take the increased excise tax credit, 1. Payment with enter the correct amount of credit you are claiming in box 44a. original return If this is the first time you are claiming this credit for 2022, use 2. Payment the worksheet from the 2022 Arizona Form 140, 140A, 140EZ, 3. Payment 4. Payment or 140PY instructions to figure your credit. NOTE: If you filed an Arizona income tax return claiming the 5. Add lines 1 through 4. Enter the total increased excise tax credit and are adjusting the original here and also on Form 140X, line 46. .00 amount claimed, use Form 140X to amend that claim. If you did not file a 2022 Arizona income tax return and are Line 47 - Total Payments and Refundable Credits adjusting the increased excise tax credit originally claimed on Add lines 43c, 44c, 45 and 46. Enter the total. a 2022 Arizona Form 140ET, use the 2022 Form 140ET to Line 48 - Overpayment From Original Return amend that claim. In this case, do not use Form 140X. If your original (or most recent amended) return for 2022 Box 44b: If you claimed the property tax credit on your resulted in an overpayment of taxes, enter the overpayment original 2022 income tax return, enter the amount claimed on amount. On your original return, you reported this amount on your original return. the following line. If you are making an adjustment to the credit, be sure to include Form Line Form Line copies of your 2022 Form 140PTC, Property Tax Refund (Credit) Claim, or Form 201, Renters Certificate of Property 140 61 140NR 68 Taxes Paid. Also include all supporting documents filed with 140A 30 140PY 70 the original return. 140EZ 17 NOTE: Use Form 140X to adjust a previously filed property NOTE: If the department changed amounts on your original 9 |
Enlarge image | Arizona Form 140X return, use those amounts. If the department changed amounts institution to get the correct routing and account numbers and on an earlier filed amended return, use those amounts. to make sure your direct deposit will be accepted. Your overpayment may have been distributed or applied by one Routing Number of the following means. MAKE SURE YOU ENTER THE CORRECT ROUTING • You have received all or a portion of the overpayment in NUMBER. the form of a refund. • You may have applied all or a portion of the overpayment to your next years estimated income taxes. • You may have applied all or a portion of the overpayment to one of the voluntary gifts on the Arizona income tax return. • All or a portion of your refund may have been paid to a government agency, court, county, or an incorporated city or town for an obligation owed to that court, county, city, town or agency (e.g., prior year taxes, child support, etc.). Regardless of how the overpayment was distributed or applied, enter the overpayment amount. The routing number must be nine digits. The first 2 digits must be 01 through 12 or 21 through 32. Otherwise, the direct Line 49 - Balance of Credits Subtract line 48 from line 47. Enter the difference. deposit will be rejected and a check sent instead. On the sample check, the routing number is 250250025. Line 50 - Overpayment If line 42 is less than line 49, subtract line 42 from line 49 and Your check may state that it is payable through a financial enter the difference. institution different from the one at which you have your checking account. If so, do not use the routing number on that Line 51 - Amount of Line 50 to be Applied to 2023 check. Instead, contact your financial institution for the correct Estimated Taxes routing number to enter here. If you are filing this amended return prior to the original due Account Number date of your 2022 return and you want all or part of the amount on line 50 applied to your 2023 estimated taxes, enter that MAKE SURE YOU ENTER THE CORRECT ACCOUNT amount. If you want all of the amount on line 50 refunded, enter NUMBER. zero, “0”. The account number can be up to 17 characters (both numbers and letters). DO NOT include hyphens, spaces, or special Line 52 - Refund Subtract line 51 from line 50. Enter the difference. If you owe symbols. Enter the number from left to right and leave any money to any Arizona state agency, court, county, incorporated unused boxes blank. On the sample check, the account number city or town and certain federal agencies, your refund may go is 20202086. Be sure not to include the check number. to pay some of the debt. Line 53 - Amount Owed TAX TIP: If you change your address before you get your If line 42 is more than line 49, you owe additional tax. Subtract refund, let the department know. Complete Form 822. This line 49 from line 42 and enter the difference. You may pay only form is available at: azdor.gov/forms/other-forms. with a check, electronic check, money order, or credit card. The department will bill you for any interest and penalty due. Direct Deposit of Refund Check or Money Order Complete this line if you want us to directly deposit the amount shown on line 52 into your account at a bank or other financial NOTE: Include your check or money order with your return. institution (such as a mutual fund, brokerage firm or credit Please do not send cash. union) instead of sending you a check. Make your check payable to Arizona Department of Revenue. Check the box on line 52A if the direct deposit will ultimately Write your SSN, Form 140X and tax year on the front of your be placed in a foreign account. If you check box A,52do not check or money order and include your payment with Form enter your routing or account numbers. If this box is checked, 140X. we will not direct deposit your refund. We will mail you a The department cannot accept checks or money orders in check instead. foreign currency. You must make payment in U.S. dollars. Electronic Payment From Your Checking or Savings Account NOTE: We are not responsible for a lost refund if you enter the You can make an electronic payment from your checking or wrong account information. Check with your financial savings account to pay your balance due. There is no fee to use 10 |
Enlarge image | Arizona Form 140X this method. To make an electronic payment, go to In column (b), enter the amount reported on your original return www.AZTaxes.gov and click on the “Make a Payment” link. or the most recently amended return for the tax year you are Be sure to enter the correct account number and routing number amending. If the department changed amounts on your original for your checking or savings account. You may be charged a return, use the changed amounts. If the department changed $50 NSF (non-sufficient funds) fee if you provide an incorrect amounts on an earlier filed amended return, use those amounts. number. Check with your financial institution to get the correct Column (c) account and routing number. In column (c), enter the amount you are adding to (+) or The “E-Check” option in the “Payment Method” drop-down subtracting from (-) the amount in column (b). box will debit the amount from the checking or savings account Column (d) that you specify. If you make an electronic payment from your checking or savings account, you will receive a confirmation In column (d), enter the corrected amount (b+c=d or number. Please keep this confirmation number as proof of b-c=d). payment. Part 1 (B) - Net Capital Gain or (Loss) Credit card payment Lines 56a, 56b, 56c, 56d and 56e - You can pay with your Discover, MasterCard, Visa, or Explanation of Changes American Express credit card. Go to www.AZTaxes.gov If you need to change any amount(s) previously reported for and click on the “Make a Payment” link and choose the any net capital gain or (loss), complete columns (b), (c), and (d) credit card option. This will take you to a third party vendor on the appropriate lines. site (provider). The provider will charge you a convenience fee based on the amount of your tax payment. The provider will Column (a) tell you what the fee is during the transaction; you will have the Column (a), lists each applicable capital gain item. option to continue or cancel the transaction. If you complete Column (b) the credit card transaction, you will receive a confirmation number. Please keep this confirmation number as proof of In column (b), enter the amount reported on your original return payment. or the most recently amended return for the tax year you are amending. If the department changed amounts on your original Line 54 - Net Operating Loss Carryback Question return, use the changed amounts. If the department changed If you are filing this amended return as a result of a net amounts on an earlier filed amended return, use those amounts. operating loss carryback, check the box on line 54 and enter the Column (c) tax year in which the net operating loss was incurred. This may speed up the processing of your refund. In column (c), enter the amount you are adding to (+) or subtracting from (-) the amount in column (b). Page 2 Instructions - Parts 1 (A) and (B); Parts Column (d) 2 and 3 In column (d), enter the corrected amount (b+c=d or For examples of how to complete page 2 of Form 140X, see b-c=d). the instructions on pages 13 and 14. Part 2 - Reason for Changes Part 1 (A) - Income, Deductions, and Credits Line 57 - Lines 55a, 55b and 55c - We need to know why you are filing Form 140X. For example: NOTE: If you are rescinding your small business income election, • Are you rescinding your small business income election? check box 55R under column (a) header. You must also complete • Did you receive an IRS notice that changed your federal Form 140X-SBI and include that return with your amended Form return? 140X, when filed. See the instructions for completing Form 140X- • Did you amend your federal income tax return? SBI to rescind your election. • Did you forget to claim a tax credit? Explanation of Changes • Did you forget to take a subtraction from income or make We need to know what items you are changing on this amended an addition to income? return. We also need to know the amount of each change. • Did you forget to claim an exemption? • Do you need to correct information regarding any net short-term or net long-term capital gains information? NOTE: If you are making changes to any net capital gain or In Part 2, list the line reference from page 1 and page 2 for (loss) information reported on your income tax return, complete which you are reporting a change. Give the reason for each Part 1 (B) for those changes. change and include any supporting document required. If you Column (a) received a notice from the IRS, include a copy of that notice. In column (a), list each item you are changing. Part 3 - Address on Original Return Column (b) Check box 58a if your address on this amended return is not the 11 |
Enlarge image | Arizona Form 140X same as it was on your original return (or latest return filed). Complete Part 3 with your current address. NOTE: Be sure to sign and date your amended return on page 3. 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. Instructions for mailing and filing your amended return are provided on page 15. 12 |
Enlarge image | Arizona Form 140X Examples for Completing Form 140X The following three examples show how to complete Parts 1 and 2 on page 2 of Form 140X. The examples also show how amounts should be entered on the proper lines on page 1 of Form 140X. Example 1 Sue, a full year resident, forgot to claim the Dependent Tax Credit on her 2022 original return. Sue is filing this amended return to claim that tax credit. Sue’s son, Joe (age 18), was away at college and Sue did not claim him on her federal income tax return so that Joe could claim a federal education credit. Because Sue is adding a dependent, Sue must complete Part 1 of page 5, Sue would complete Part 1 as follows: Page 5, Part 1 (a) (b) (c) (d) (e) (f) Name SSN Relationship No. of months Dependent Age Check if you did not claim lived in your Included in: this person on your federal home in 2022 return due to educational 1 2 credits (Box 15a ) (Box 15b) Joe Smith 111-11-1111 Son 12 Part 1(A) Sue would complete Page 2, Part 1 (A) as follows: (a) (b) (c) (d) Item Original Amount Reported Amount to Add or Subtract Corrected Amount Dependent 0 $25 $25 Part 2 Sue would complete Part 2 as follows: Increase to line 40b for Dependent Tax Credit. Increased to reflect dependent not claimed on original return. Form 140X, Page 1 When Sue completes page 1 of Form 140X, Sue would enter “1” on line 15b. When Sue filed her original return she did not claim her son as a dependent, so when she completes this Form 140X, Sue will enter $25 (0 + $25) on Form 140X, page 1, line 40, box 40b. 13 |
Enlarge image | Arizona Form 140X Example 2 Jane, a full year resident, received a Form 1099INT showing interest income of $1,500 after she filed her original 2022 return. Jane is filing this amended return to report that interest income. Jane’s original return, reported a federal adjusted gross income of $50,000, which included $2,500 of interest income. Part 1(A) Jane would complete form 140X, page 2, Part 1(A) as follows: (a) (b) (c) (d) Item Original Amount Reported Amount to Add or Subtract Corrected Amount Interest $2,500 $1,500 $4,000 Income Part 2 Because the interest income would be included in Jane’s federal adjusted gross income, Jane would complete Part 2 as follows: Line 17, federal adjusted gross income increased by interest income reported on additional Form 1099INT. Form 140X, Page 1 When Jane completes page 1 of Form 140X, Jane would include this interest income in her federal adjusted gross income reported on page 1, line 17. On Jane’s original return, she reported a federal adjusted gross income of $50,000. On this amended return, Jane will report a federal adjusted gross income $51,500 ($50,000 +$1,500). Example 3 Sam, a full year resident, took a subtraction from income for Arizona state retirement income on his original 2022 return for $3,500. Sam is filing this amended return to claim the allowable subtraction of $2,500. Part 1(a) Sam would complete Part 2(A) as follows. (a) (b) (c) (d) Item Original Amount Reported Amount to Add or Subtract Corrected Amount Subtraction From $3,500 ($1,000) $2,500 Income Part 2 Sam would complete Part 2 as follows: Line 25, subtractions from income decreased to reflect the allowable subtraction for Arizona state retirement claimed on original return. Form 140X, Page 1 When Sam completes page 1 of Form 140X, Sam would include $2,500 ($3,500 - $1,000) on line 25. 14 |
Enlarge image | Arizona Form 140X Instructions Before Mailing Where Should I Mail My Amended Return? • DO NOT STAPLE YOUR RETURN. DO NOT Make sure you put enough postage on your envelope. STAPLE ANY DOCUMENTS, SCHEDULES, OR If you are sending a payment with this return, mail the PAYMENTS TO THE RETURN. amended return to: • Sign your return and mail it to the address listed below. If Arizona Department of Revenue you are filing a joint amended return, both you and your PO Box 52016 spouse must sign. Phoenix, AZ 85072-2016 • Be sure you enter your daytime telephone number in the Make check payable to Arizona Department of Revenue. Write space provided on the front of your return. your SSN, Form 140X and tax year on your payment. • Check to make sure that your math is correct. A math error If you are expecting a refund,or owe no tax, orowe tax but can cause delays in processing your return. are not sending a payment, mail your amended return to: • Make sure your NAME is on the return. • Write your SSN and tax year on the front of your check. Arizona Department of Revenue PO Box 52138 The Department of Revenue may charge you $50 for a check Phoenix, AZ 85072-2138 returned unpaid by your financial institution. • Check the boxes to make sure you have filled in any that How Long to Keep Your Return apply to you. • If you completed Form 203, be sure to check box 4a on You must keep your records as long as they may be needed for page 1 of your return. Place Form 203 on top of your the administration of any provision of Arizona tax law. return. Generally, this means you must keep records that support items • Include all other required documents after your return. shown on your return until the period of limitations for that Please do not use tape. return runs out. • Make certain you have included all required documents The period of limitations is the period of time in which you can and/or schedules. amend your return to claim a credit or refund or the department can assess additional tax. Which forms must be included with my amended return, when filed? A period of limitations is the limited time after which no legal action can be brought. Usually, this is four years from the date You must include any form that is changed or was not included the return was due or filed. with your original tax return. Do not include a copy of your original tax return or a copy of the federal tax return. In some cases, the limitation period is longer than four years. The period is six years from when you file a return if you If you are amending your Small Business Income tax return underreport the income shown on that return by more than 25% or rescinding your Small Business Income election, be sure to (.25). The department can bring an action at any time if a return include Form 140X-SBI with Form 140X. Place Form 140X- is false or fraudulent, or you do not file a return. SBI on top of your Form 140X. To find out more about what records you should keep, get Mailing Your Arizona Amended Return federal Publication 552 at www.irs.gov. REMINDER: For the proper assembly order, see the mailing Contacting the Department instructions for the return you are amending. Your tax information on file with the department is Before you mail your return, make a copy of your return. Also confidential. If you want the department to discuss your tax make a copy of any documents that you are including with your matters with someone other than yourself, you must authorize return. Keep the copies for your records. Be sure that you mail the department to release confidential information to that the original and not a copy. person. The department cannot accept checks or money orders in You may use Arizona Form 285, General Disclosure/ foreign currency. You must make payment in U.S. dollars. Representation Authorization Form, to authorize the To avoid delays, if you are amending more than one tax return, department to release confidential information to your please use a separate envelope for each return. appointee. See Form 285 for details. 15 |