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                                                                                                    Arizona Form 
2020 Individual Amended Income Tax Return                                                                       140X 
For information or help, call one of the numbers listed:        •  Any notices  you received from the Internal Revenue 
Phoenix                                   (602) 255-3381           Service (IRS) or the department for the tax year you are 
From area codes 520 and 928, toll-free    (800) 352-4090           amending. 
Tax forms, instructions, and other tax information              •  Instructions for the return you are amending.  If you have 
If you need tax forms, instructions, and other tax information,    any questions about income items, deductions, or 
go to the department’s website at www.azdor.gov.                   exemptions, you should refer to the 2020 instructions for 
                                                                   your original return.  If you do not have the instructions for 
Income Tax Procedures and Rulings 
                                                                   the form you are amending, you can find them online at 
These instructions may refer to the department’s income tax        our website. 
procedures and rulings for more information.  To view or print 
                                                                •  If you are filing an amended return for a previously filed 
these, go to our website and click on Reports and Legal 
                                                                   Composite  Nonresident  Income Tax Return, see the 
Research then click on Legal Research and select a Document 
                                                                   instructions for Form 140NR and the department’s ruling, 
Type and Category from the drop down menus. 
                                                                   ITR 16-2, Composite Individual Income Tax Returns,       for 
Publications                                                       guidance on how to report income items, deductions, and 
To view or print the department’s publications, go to our          exemptions. 
website and click on Reports and Legal Research then click      Allow 8 to 12 weeks for your Form 140X to process. 
on Publications. 
                                                                You cannot e-file your Arizona amended tax return.  
Who Should Use Form 140X?                                       You must mail your amended income tax return to the 
Use the 2020 Arizona Form 140X to correct an individual         department using the address listed on Form 140X. 
income tax return (Arizona Form 140, 140A, 140EZ, 140PY,        AVOID PROCESSING DELAYS:  For the proper 
or 140NR)for taxable year 2020, only.                           assembly order, see the mailing instructions for the return 
If you are amending a return for any other tax year, use the    you are amending. 
amended return (Form 140X) that is available for that specific 
tax year.  For example, if you are amending your return for tax When Should I File an Amended Return?  
year 2018, use the 2018 Arizona Form 140X.                      You can file Form 140X only after filing an original return.  
The department will compute the interest and either include it  You should file your amended return after your original return 
in your refund or bill you for the amount due.                  has processed.  If you are filing Form 140X for a refund, you 
Form 140X will be your new tax return.  This return will        must generally file within four years from the date you filed 
change your original return to include the new information.     the original return. 
The entries you make on Form 140X are the entries you would     If you amend your federal return for 2020, you must also file 
have made on your original return had it been done correctly.   an Arizona Form 140X for 2020.  
NOTE: Do not use Form 140X to change an earlier filed           If the IRS makes a change to your federal taxable income for 
Arizona Form 140PTC.  To change an earlier filed Form           2020, you must report that change to Arizona.  You must file 
140PTC, use the Form 140PTC for the year you are changing.      the Form 140X within 90 days of the final determination of 
                                                                the IRS.  You may use one of the following two options to 
Do not use Form 140X to change an earlier filed Arizona 
                                                                report this change.  
Form 140ET.  To change an earlier filed Form 140ET, use the 
Form 140ET for the year you are changing.                       Option 1 
                                                                You may file a Form 140X.  If you choose this option, you 
You cannot amend an estimated income tax payment                must amend your Arizona return within 90 days of the final 
penalty when you reduce your tax on an amended return,          determination of the IRS.  Include a complete copy of the 
unless you file your amended return after filing your           federal notice with your Form 140X. 
original return, and before the due date of that original       Option 2 
return.  
                                                                You may file a copy of the final federal notice with the 
For more information, see the department’s ruling, ITR 02-4, 
                                                                department within 90 days of the final determination of the 
Amended Return's Effect on the Estimated Tax Payment 
                                                                IRS.  If you choose this option, you must include a statement 
Underpayment Penalty. 
                                                                in which you must: 
What Will I Need To Complete Form 140X?                         1. request that the department recompute your tax, and 
                                                                2. indicate if you agree or disagree with the federal notice. 
To complete Form 140X, you will need the following: 
                                                                If you do not agree with the federal notice, you must also 
•  A copy of the 2020 tax return you are amending, including 
                                                                include any documents that show why you do not agree.   
   supporting forms, schedules, and worksheets.

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                                                                                                          Arizona Form 140X    
 
If you choose option 2, mail the federal notice and any other        General Instructions 
documents to: 
                                                                     NOTE: You must round dollar amounts to the nearest whole 
  Attention:  Individual Income Audit                                dollar. If 50 cents or more, round up to the next dollar. If less 
  Arizona Department of Revenue                                      than 50 cents, round down. 
  PO Box 29084 
                                                                     The line numbers on the Arizona Form 140X do not match the 
  Phoenix, AZ  85038-9084 
                                                                     line numbers on Arizona's individual income tax forms. The 
When Should I Pay any Tax Owed?                                      proper line on which to enter your change(s) will depend on 
                                                                     the nature of the change. 
Payment is due in full at the time you file your amended 
return.  If paying by check, make your check payable to              To decide where  to enter your changes, use the line 
Arizona Department of Revenue.  Enter your Social Security           descriptions from your original return.  To help you, we have 
Number (SSN) and tax year on the front of your check.  To            included some examples,  starting  on page 12  of  these 
make an electronic payment, visit www.AZTaxes.gov.                   instructions.  If you still need some help, call one of the 
                                                                     numbers listed on page 1. 
What if a Taxpayer Died?                                             For specific information about tax rates, additions, 
If you are a surviving spouse amending a joint return, enter the     subtractions, exemptions or deductions, see the form 
word "Deceased" after the decedent's name.  Also enter the           instructions for the year you are amending.   
date of death after the decedent's name.  Sign your name.  
Enter "Filing as Surviving Spouse" in the area for the deceased      Tax Year 
spouse's signature.  (If someone else serves as personal             File this form to amend only a 2020 tax return.  If you are 
representative for your spouse's estate, he or she must also         amending a return for a fiscal year, enter the beginning and 
sign the return.)                                                    ending dates of the fiscal tax year. 
If a refund is due, complete Arizona Form 131, Claim for 
                                                                     Entering Your Name, Address, and Social 
Refund on Behalf of Deceased Taxpayer.  Include this form on 
                                                                     Security Number (SSN) 
top of your amended return. 
                                                                     Enter your name, SSN, and current address.  If you are filing a 
Penalties                                                            joint amended return, enter your SSNs in the same order as 
                                                                     your first names and in the same order as shown on your 
We will impose a late payment penalty on your amended                original return.   If your name appears first on the return, 
return if all of the following apply:                                make sure your SSN is the first number listed. 
• you file your amended return after the due date of your 
  original return,                                                   If you are changing your filing status from married filing 
• there is tax due on your amended return, and                       separate to married filing joint and your spouse did not file an 
• you do not pay that tax when you file the amended return.          original return, enter your name and SSN first. 
Even if you do pay the tax due when you file your amended            If you are changing your filing status from married filing 
return, we may impose a late payment penalty if any of the           separate to married filing joint, you must include your spouse's 
following apply:                                                     name and SSN on the second line 1. 
• you are under audit by the department, or                          Make sure that you put your SSN on every return, statement, 
• the department has requested or demanded that you file an          or document that you file with the department.  Make sure that 
  amended income tax return.                                         all SSNs are clear and correct.   
We will also impose a late filing penalty if you did not file        You may be subject to a penalty if you fail to include your 
your original return on time. These penalties apply to taxes         SSN.  It may take longer to process your return if SSNs are 
due and remaining unpaid after the due date of the original          missing, incorrect, or unclear. 
return. Combined late filing and late payment penalties can go       Foreign Addresses 
up to 25% (.25) of the unpaid tax. 
                                                                     If you have a foreign address, enter the information in the 
Interest                                                             following order:  city, province or state, and country.  Follow 
                                                                     the country’s practice for entering the postal code.  Do not 
We charge interest on any tax not paid by the due date even if       abbreviate the country name. 
you have an extension. We charge interest from the original 
due date to the date of payment. The Arizona rate of interest is     Last Names Used in Prior Years 
the same as the federal rate. Contact one of the phone numbers       If the last name that you or your spouse are using on this 
listed on page 1 for the current interest rate.                      return is not the same as the last name you or your spouse used 
                                                                     on returns filed for the last four years, enter any other last 
                                                                     name(s) that you or your spouse used when filing your return 
                                                                     during that period. 

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                                                                                                             Arizona Form 140X    
 
ID Numbers for Paid Preparers                                          If you and your spouse are changing from separate returns to a 
If you pay someone to prepare your return, that person must            joint return, begin by combining the amounts from your return 
also include an ID number where requested.                             as originally filed or as previously adjusted (either by you or 
A paid preparer may use any of the following:                          the department) and the amounts from your spouse’s return as 
• his or her PTIN;                                                     originally filed or adjusted.  Then make your changes to the 
                                                                       combined amounts.   
• his or her SSN; or 
                                                                       If your spouse did not file an original return, include your 
• the EIN for the business. 
                                                                       spouse’s income, deductions, credits, etc., to determine the 
A paid preparer who fails to include the proper numbers may            amounts to enter on the appropriate lines of this form. 
also be subject to a penalty. 
                                                                       Generally, if you file a joint return, both you and your spouse 
Filing Status                                                          have joint and several liability.  This means both of you are 
                                                                       responsible for the tax and any interest or penalties due on the 
If you qualify as married for federal purposes, you qualify as         return, as well as any amount that may become due later.  If 
married for Arizona purposes and must file using the status of         one spouse does not pay the tax due, the other may have to. 
either married filing joint or married filing separate.   
                                                                       If filing an amended joint tax return, both of you must sign 
If you are single you must file as single or if qualified you          and date Form 140X. 
may file as head of household (see the instructions for the 
original form you are amending).                                       Residency Status 
Check the box for the filing status you are using on this              Check the box for the residency status you are using on this 
amended return.                                                        amended return. 
Box 4a  -  Injured Spouse Protection of Joint                          Check box 9b, if this is an amended composite nonresident 
Overpayment                                                            return to be filed by one of the following: 
Check box 4a  only if you and your spouse are filing a joint           1. A partnership filing on behalf of its nonresident partners.  
return (check box 4) and you or your spouse qualify as an              2. An S corporation filing on behalf of its nonresident 
injured spouse and are requesting protection from application             shareholders. 
of any additional   joint overpayment shown on your amended            For information on filing an Arizona nonresident composite 
return against the other spouse’s delinquencies or debts.              income tax return, see the department’s ruling, ITR 16-2, 
NOTE:  You cannot use Form 203 to request protection from              Composite Individual Income Tax Returns. 
offset for past-due federal taxes.  You must contact the IRS.           If you are filing this  Check       See the following 
                                                                        amended return as a:  Box           form instructions for 
You  must complete Arizona Form 203, Request for Injured 
                                                                                                            the  return  you are 
Spouse Protection from Application of Joint Overpayment 
                                                                                                            amending: 
Against Spouse’s Delinquencies and Debts, and include that form 
with your tax return, when filed.  Place the completed form on top      Full year resident    8             Form 140 
of your income tax return.  For more information,  see the              Nonresident           9a            Form 140NR 
instructions for Form 203.                                              Composite Nonresident 9b            Form 140NR 
                                                                        Nonresident Active 
NOTE:   If you file an amended return,  ouycannot request 
                                                                        Military              10            Form 140NR 
protection from offset of any overpayment shown on your 
original (or last filed amended) income tax return.                     Part-Year Resident    11            Form 140PY 
                                                                        Part-Year Resident 
Changing from a joint return to a separate return                       Active Military       12            Form 140PY 
If you have an amount due from the joint return that you want 
to amend, you must pay that amount before you can change               Exemptions and Dependents 
your filing status to married filing separate.  If we have issued 
                                                                       Enter the number of exemptions you are claiming in boxes 13, 
a proposed assessment for that joint return, you must also pay 
                                                                       14, and 16.  Do not put a checkmark.  
that amount before you can change your filing status. 
                                                                       Include the exemption amounts with your Subtractions 
Changing from a separate return to a joint return                      from Income reported on line 22.  For exemption amounts, 
If you or your spouse have an amount due from a separate               see the instructions for the form you are amending. 
return that you want to amend, you must pay that amount 
before you can change your filing status to married filing joint.      Box 13 -  
If we have issued a proposed assessment for either separate            In box 13, enter the number of age 65 or over exemptions you 
return, you must also pay that amount before you can change            are claiming on this amended return. 
your filing status.                                                     
                                                                                                   
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Arizona Form 140X

Box 14 - 1. The standard deduction amount including the allowable
In box 14, enter the number of blind exemptions you are increase in the standard deduction for charitable
claiming on this amended return. contributions. (Nonresidents)
Box 15a - Dependents 2. The Dependent Tax Credit. (Part-year residents and
nonresidents
In box 15a, enter the total number of dependents under the
age of 17 you are claiming on this amended return. Line 19 - Additions to Income
You must also complete Part 1 on page 4, of Form 140X. NOTE: For a list of items that must be added to income, see
Enter the information for each dependent claimed in box 15a. the 2020 instructions for the form you are amending.
NOTE: Do not include yourself or your spouse as dependents Form 140X, line 19, Additions to Income, is the sum of
in box 15a or box 15b.
multiple addition lines that are listed as separate addition line
Box 15b - Dependents items on the original Arizona personal income tax return.
In box 15b, enter the total number of dependents age 17 and On line 19, enter all additions to income from lines shown for
over you are claiming on this amended return. the form you are amending. If you have no additions to
You must also complete Part 1 on page 4, of Form 140X. income, enter zero “0”. On your 2020 original return, you
Enter the information for each dependent claimed in box 15b. may have reported these amounts on the following lines.
Box 16 - Arizona Residents Only Form Additions to Income
In box 16, enter the total number of qualifying parent or 140 13, 14, 15, and/or 17
grandparent exemptions you are claiming on this amended 140A None
return. 140EZ None
You must also complete Part 2 on page 4, of Form 140X. Enter 140NR 28, 29, and/or 31
the information for each qualifying parent/grandparent
140PY 28, and/or 30
claimed in box 16.
Arizona Form 165PA Schedule K-1 or 165PA Schedule
To see who is a qualifying parent or grandparent, see the
K-1(NR) Positive Adjustment
instructions for the form you are amending.
If you received an Arizona Form 165PA Schedule K-1 or
Line-by-Line Instructions 165PA Schedule K-1(NR), include the positive adjustment
amount reported on Form 165PA Schedule K-1, line 3; or
Line 17 - Federal Adjusted Gross Income 165PA Schedule K-1(NR), line 5, with the total amount of
Enter your correct federal adjusted gross income (from your additions reported on line 19.
federal return.)
Line 20 - Net Capital (Loss) from the Exchange
NOTE: If you were a nonresident or a part-year resident for of one kind of Legal Tender for another kind of
the year you are amending, you must enter your federal Legal Tender
adjusted gross income on line 17, and then enter your Arizona Enter the amount of any net capital (loss) from Arizona
gross income on line 18. sources and included in Arizona gross income for the taxable
year that is derived from the exchange of one kind of legal
Line 18 - Arizona Gross Income - Nonresidents tender for another kind of legal tender.
and Part-Year Residents Only
For more information, see the instructions for the form you are
Skip line 18 if you were a full year resident for the year you amending. (Form 140, line 16; or Form 140NR, line 30; or
are amending (you checked box 8). Form 140PY, line 29)
Complete line 18 if you were a nonresident or a part-year
Line 21 - Subtotal
resident for the year you are amending (you checked box 9a,
10, 11 or 12). Full Year Residents
If required to complete line 18, enter your corrected Arizona If you were a full year resident for 2020 (you checked box
gross income. For information about how to figure your 8), add lines 17, 19, and line 20. Enter the total.
Arizona gross income, see Form 140PY or Form 140NR. Nonresidents and Part-Year Residents
Line 18a - Arizona Income Ratio If you were a nonresident or a part-year resident for 2020 (you
If you completed line 18, divide the amount on line 18 by the checked box 9a, 10, 11, or 12), add lines 18 through 20. Enter
amount on line 17. Enter the ratio in decimal format. You the total. If you checked box 9b, see the department’s ruling,
must round your answer to three decimal places. Do not ITR 16-2, Composite Individual Income Tax Returns.
enter more than 1.000.
If you were a nonresident or a part-year resident during the
taxable year you are amending, you will use this ratio to
prorate the following tax items.
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                                                                                                         Arizona Form 140X    
 
Line 22 - Subtractions from Income                                  Long-Term Capital Gain Subtraction for Assets Acquired after 
                                                                    December 31, 2011, included in the instructions for Forms 
NOTE: You may only subtract those items for which statutory         140, 140NR or 140PY, to determine the allowable subtraction.  
authority exists.  Without such authority you cannot take a         Keep the worksheet for your records. 
subtraction.  For a list of items that may be subtracted from 
income, see the instructions for the form you are amending.         NOTE:  If you are changing an amount previously reported 
                                                                    for any amount reported on lines 23 through 27, complete 
Form 140X, line 22, Subtractions from Income, is the sum of         page 2, Part 1, section (B) with the corrected amounts. 
multiple subtraction and exemption lines that are listed as 
separate subtraction and exemption lines on the original            Line 23 - Total Net Capital Gain or (Loss) 
Arizona personal income tax return.                                 If you reported a net capital gain or (loss) on your federal 
On line 22, enter all subtractions from income from lines           income tax return, enter the total net capital gain or (loss) 
shown for the form you are amending and exemption amounts           reported on federal Schedule D.  This amount should be 
for age 65 or over, blind, other exemptions, and qualifying         reported in your federal adjusted gross income. 
parents or grandparents.  Do not include a minus sign or use        Line 24 - Total Net Short-Term Capital Gain or 
parentheses.                                                        (Loss) 
If you have no subtractions from income, enter “0”.  On your        Enter the total amount of net short-term capital gain or (loss) 
original return, you may have reported these amounts on the         reported on federal Schedule D.  This amount should be 
following lines.                                                    reported in your federal adjusted gross income. 
                                Exemptions:                         NOTE:  If you are not required to report dividend 
 Form  Subtractions from        65 or over, blind, other            distributions and/or short-term capital gains from mutual 
                 Income         exemptions, or qualifying           funds on federal Form Schedule D, do not include the short-
                                parents/grandparents                term capital gain distributed by the mutual fund on line 24. 

       23 through 33,                                               Line 25 - Total Net Long-Term Capital Gain or 
 140                            38 through 41                       (Loss) 
       and 36 
 140A  None                     13 through 16                       Enter the total amount of net short-term capital gain or (loss) 
 140EZ  None                    None                                reported on federal Schedule D.  This amount should be 
                                                                    reported in your federal adjusted gross income. 
       40, 41, 43, 44,  
 140NR                          47 through 50                       If you are not changing the amount the reported on your 
       and 45  
                                                                    original return, and  you completed the worksheet included in 
 140PY  40,  42, 43, and 44   46 through 51 
                                                                    the instructions for Form(s) 140, 140NR or 140PY, enter the 
NOTE:  Do not include items separately listed on Form 140X,         amount from: 
lines 23 through 30, in the amount on line 22.                      • Form 140, line 21; 
                                                                    •
Arizona Form 165PA Schedule K-1 or 165PA Schedule                     Form 140NR, line 35; or  
K-1(NR) Negative Adjustment                                         • Form 140PY, 34 
If you received an Arizona Form 165PA Schedule K-1 or               If your net long-term capital gain (loss) is limited to an 
165PA Schedule K-1(NR), include the negative adjustment             amount reported on Form 1099-DIV and you were not 
amount reported on Form 165PA Schedule K-1, line 3; or              required to complete federal Schedule D, enter the amount 
165PA Schedule K-1(NR), line 5, with the total amount of            shown on Form 1099-DIV on line 25. 
subtractions reported on line 22.                                   Line  26  -  Net Long-Term Capital Gain from 
Lines 23 through 27 - Net Capital Gain or (Loss)                    Assets Acquired After December 31, 2011 
NOTE:  If you enter an amount on line 23, you must complete         If you did not complete the worksheet included in the 
lines 24 through 27.                                                instructions for Form(s) 140, 140NR or 140PY, enter 
If you are taking a subtraction for any net long-term capital       zero, “0”.  
gain from assets acquired after December 31, 2011, you must         If you are not changing an amount report on your original 
also complete lines 26 and 27.  If you do not complete lines 26     return, and  you completed the worksheet included in the 
and 27, you cannot take the subtraction                             instructions for Form(s) 140, 140NR or 140PY, enter the 
If you do not have any net capital gain or (loss) to report,        amount from:  
enter zero, “0” on lines 23-25.                                     • Form 140, line 22; 
You may subtract 25% (.25) of any net long-term capital gain        • Form 140NR, line 36; or  
included in your federal adjusted gross income that is              • Form 140PY, 35 
derived  from an investment in an asset acquired after              Only include net long-term capital gains on this line if it can 
December 31, 2011.  Use the worksheet, Worksheet for Net            be verified that the asset was acquired after December 31, 2011. 
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Arizona Form 140X

For purposes of this line, an asset acquired by gift or corrected Arizona Schedule A. Also include a copy of your
inheritance is considered acquired on the date it was acquired corrected federal Schedule A.
by the gift-giver or the deceased individual. For allowable itemized deductions, see the 2020 instructions
Line 27 - Net Long-Term Capital Gain Subtraction for the form you are amending.
From Income for Assets Acquired After Standard Deduction
December 31, 2011. If you are taking the standard deduction on this amended
Multiply the amount on line 26 by 25% (.25). Enter the result. return check box 32S.
Line 28 - Net Capital Gain from Investment in a For standard deduction amounts see the instructions for the
Qualified Small Business form you are amending.
You may subtract the amount of any net capital gain included Enter your standard deduction on line 32.
in federal adjusted gross income for the taxable year derived
from investment in a qualified small business as determined NOTE: Nonresident individuals, who claim the standard
by the Arizona Commerce Authority (ACA) pursuant to deduction, must prorate the deduction by the percentage
Arizona Revised Statute § 41-1518. which the taxpayer’s Arizona gross income is of the taxpayer’s
For more information see the instructions for the form you are federal adjusted gross income.
amending. (Form 140, line 24; or Form 140NR, line 38; or This will in effect prorate the standard deduction between
Form 140PY, line 37) income taxable to Arizona and income not taxable to Arizona.
Only that portion of the deduction allocable to income taxable
CAUTION: If the amount entered on line 28 and/or line 29 to Arizona is allowed. To figure the correct amount of
includes any long-term capital gain from an investment made standard deduction, see the 2020 Form 140NR instructions.
after December 31, 2011, you cannot include that portion of
the net capital gain in your computation of the allowable Line 33 - Increased Standard Deduction for
subtraction for any net long-term capital gain from assets Charitable Contributions
acquired after December 31, 2011, and included in federal Taxpayers electing to claim the standard deduction may
adjusted gross income. increase the standard deduction amount by 25% (.25) of the
For more information, see the instructions included with total amount of the taxpayer’s charitable contributions that
Forms 140, 140NR, or 140PY. would have been allowed if the taxpayer elected to claim
itemized deductions on the Arizona return.
Line 29 - Net Capital Gain from the Exchange of Taxpayers must complete the worksheet, Standard Deduction
one kind of Legal Tender for another kind of Increase for Charitable Contributions, on page 3 of the
Legal Tender amended return, and include page 3 with the amended return,
Enter the amount of any net capital gain from Arizona sources when filed.
and included in Arizona gross income for the taxable year that
is derived from the exchange of one kind of legal tender for Be sure to check box 33C on line 33. If you do not check this
another kind of legal tender. box and include a completed page 3 with your amended tax
return, you may be denied the increased standard deduction.
For more information, see the instructions for the form you are
amending. (Form 140, line 25; or Form 140NR, line 39; or Line 34 - Arizona Taxable Income
Form 140PY, line 38) Subtract lines 32 and 33 from line 31. Enter the difference. If
Line 30 - Contributions to 529 College Savings less than zero, enter “0”.
Plans Line 35 - Tax
Enter the amount of allowable subtraction for contributions Compute your tax using the proper tax table. You can find the
made during 2020 to 529 College Plans. To determine the 2020 tax tables in the instructions for the form you are
amount of the allowable subtraction, see the instructions for amending. Check the box for the tax table you are using.
the form you are amending. Enter the tax on line 35.
Line 31 - Arizona Adjusted Gross Income Line 36 - Tax From Recapture of Credits (AZ Form
Subtract lines 22, and lines 27 through 30, from line 21. Enter 301)
the difference. Enter the amount of recapture tax from Arizona Form 301,
Line 32 - Deductions Part 2, line 31. If you do not have a tax from recapture of tax
credits, enter zero “0”.
Itemized Deductions
Include a copy of your Form 301 with your amended return.
If you are claiming itemized deductions on this amended
return, check box 32I. Line 37 - Subtotal of Tax
Enter your itemized deductions on line 32. If you are changing Add lines 35 and 36. Enter the total.
itemized deduction amounts, be sure to include a copy of the

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Arizona Form 140X

Line 38 - (Boxes a and b) Family Income Tax If your filing status is married filing joint, is Yes No
Credit and Dependent Tax Credit your federal adjusted gross income on page
Box 38a - Family Income Tax Credit (Arizona Residents 1, line 17, more than $400,000?
Only) • If you answered “No”, you are not required to reduce the
If you are eligible for the credit, enter the amount of family amount of credit computed in Table I.
income tax credit you are claiming on this amended return.
For details about the family income tax credit, see the 2020 Enter the amount From TableI, line 5 on page 1, Box 38b.
instructions for the form you are amending. • If you answered “Yes”, you are required to reduce the
Box 38b - Dependent Tax Credit amount of credit computed in Table I.
For taxable years beginning from and after December 31, 2020, Complete Table III orTable IV.
taxpayers may claim a nonrefundable Dependent Tax Credit To determine the number to enter on line 5 of Table IIIor
for certain qualifying dependents. Table IV , see Table onVpage 8.
For the purpose of the dependent tax credit, “dependent” Table III
means an individual that qualifies as a dependent for federal 2020 Adjusted Dependent Tax Credit
purposes. For filing status: single, married filing separate, or
head of household
The tax credit is equal to:
1. Enter your federal adjusted gross income
• $100 for each qualifying dependent who is under 17 years from page 1, line 17……………………. $ .00
of age at the end of the taxable year.
2. Federal adjusted gross income limit…... $ 200,000.00
• $25 for each qualifying dependent who is at least 17 years
3. Subtract line 2 from line 1. Enter the
of at age at the end of the taxable year.
difference………………………………
The allowable credit is reduced for single, head of household,
If the difference is greater than $19,000,
and married taxpayers filing separate returns whose federal
‘STOP’ you cannot claim the dependent
adjusted gross income (page 1, line 17) is more than $200,000;
tax credit. $ .00
and for married taxpayers filing a joint return whose federal
adjusted gross income is more than $400,000. 4. Enter amount from Table , lineI5,
column (d)……………………………. $ .00
NOTE: You cannot claim a dependent tax credit for a 5. Based on the amount on line 3, enter
qualifying parent/grandparent for which you take an the number from Table V. For example:
exemption or for someone for whom you have claimed as an if line 3 is $1,500, enter .90……………
“other exemption”.
6. Multiply line 4 by line 5. Enter the
Complete the following tables to compute your result. Also, enter the amount on page 1,
credit. box 38b……………………………….. $ .00
Table I
(a) (b) (c) (d) Table IV
Credit Multiply column (b) 2020 Adjusted Dependent Tax Credit
amount by column (c) For filing status: married filing joint
1. Enter number of 1. Enter your federal adjusted gross income
dependents from from page 1, line 17……………………. $ .00
page 1, box 15a… $ 100 $ .00 2. Federal adjusted gross income limit….... $ 400,000.00
2. Enter number of
dependents from 3. Subtract line 2 from line 1. Enter the
page 1, box 15b… $ 25 $ .00 difference……………………………….
3. Credit amount before adjustment. Add If the difference is greater than $19,000,
lines 1 and 2. Enter total in column (d). $ .00
4. Part-year and Nonresidents, enter your ‘STOP’ you cannot claim the dependent
Arizona income ratio from page 1, line tax credit. $ .00
18a. All other taxpayers, enter 1.000 . 4. Enter amount from Table , lineI5,
5. Multiply line 3 by the ratio on line 4. column (d)…………………………….. $ .00
Enter the result here. $ .00
5. Based on the amount on line 3, enter
All taxpayers go to Table II. the number from Table V. For example:
if line 3 is $1,500, enter .90……………
Table II (continued on next column)
If your filing status is single, married filing Yes No 6. Multiply line 4 by line 5. Enter the
separate, or head of household; is your result. Also, enter the amount on page 1,
federal adjusted gross income on page 1, box 38b……………………………….. $ .00
line 17, more than $200,000?
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Arizona Form 140X

Use Table Vto determine number to enter on line 5, in Table Box 41b: Enter the amount from your Arizona Claim of
III or Table IV. Right - Individual form, line 8.
If you completed more than one Arizona Claim of Right -
Table V Individual form for the current taxable year, add all amounts
If the amount on Enter on If the amount on Enter on on line 8 and enter the total in box 41b.
line 3 from Table line 5 line 3 from Table line 5 NOTE: For more information on Arizona's claim of right
III or Table IVis: III or Table IVis: provisions, see the department’s procedure, ITP 16-1,
$ 1 – 1,000 .95 $ 10,001 – 11,000 .45 Procedure for Individuals Who Restore Substantial Amounts
$ 1,001 – 2,000 .90 $ 11,001 – 12,000 .40 Held Under a Claim of Right.
$ 2,001 – 3,000 .85 $ 12,001 – 13,000 .35 Add the amounts in box 41a and box 41b and
Line 41c:
$ 3,001 – 4,000 .80 $ 13,001 – 14,000 .30 enter the total on line 41c.
$ 4,001 – 5,000 .75 $ 14,001 – 15,000 .25
$ 5,001 – 6,000 .70 $ 15,001 – 16,000 .20 Line 42 (Boxes a, b, and c) - Increased Excise Tax
Credit (Arizona Full-Year and Part-Year Residents
$ 6,001 – 7,000 .65 $ 16,001 – 17,000 .15
Only), Property Tax Credit (Arizona Full-Year
$ 7,001 – 8,000 .60 $ 17,001 – 18,000 .10
Residents Only)
$ 8,001 – 9,000 .55 $ 18,001 – 19,000 .05
$ 9,001 – 10,000 .50 $ 19,001 and over .00 Box 42a: If you qualify to take the increased excise tax
credit, enter the correct amount of credit you are claiming in
Box 38c - box 42a.
Add amounts in box 38a and 38b. Enter the total on line 38c.
If this is the first time you are claiming this credit for 2020,
Line 39 - Nonrefundable Credits from Form 301 use the worksheet from the 2020 Arizona Form 140, 140A,
Enter your credits from Arizona Form 301, Part 2, line 61 that 140EZ, or 140PY instructions to figure your credit.
you are claiming on this amended return. NOTE:
You must complete and include Form 301 along with the If you filed an Arizona income tax return claiming the
required supporting documents with your amended return. increased excise tax credit and are adjusting the original
Line 40 - Balance of Income Tax amount claimed, use Form 140X to amend that claim.
Subtract lines 38c and 39 from line 37. Enter the difference. If you did not file a 2020 Arizona income tax return and are
If less than zero, enter “0”. adjusting the increased excise tax credit originally claimed on
Line 41 (Boxes a, b and c) - Withholding, a 2020 Arizona Form 140ET, use the 2020 Form 140ET to
Estimated, Extension Payments, and Arizona amend that claim. In this case, do not use Form 140X.
Claim of Right Box 42b: If you claimed the property tax credit on your
Box 41a: Enter the total amount of Arizona income tax original 2020 income tax return, enter the amount claimed on
withheld, estimated income tax payments, and payments made your original return.
with an extension request reported on your original (or most If you are making an adjustment to the credit, be sure to
recent amended) return for 2020. include copies of your 2020 Form 140PTC, Property Tax
You may use the following worksheet to help you figure the Refund (Credit) Claim, or Form 201, Renters Certificate of
amount of these payments that you should enter on line 41a. Property Taxes Paid. Also include all supporting documents
filed with the original return.

Payment Worksheet NOTE: Use Form 140X to adjust a previously filed property
Withholding, Date of tax credit only if you claimed the credit on your original
Amount
Estimated, Extension Payment Arizona Form 140 or Form 140A.
1.1. Estimated Payment 1 Use Form 140PTC to adjust a previously filed property tax
2. Estimated Payment 2 credit if you were not required to file an Arizona income tax
3. Estimated Payment 3 return for 2020.
4. Estimated Payment 4 If you did not claim a property tax credit on your original
return, you may not claim it on Form 140X, unless you file
5. Extension Request Payment
Form 140X by the due date of your original return.
6. Arizona income tax withheld on
Form(s) W-2 and Form(s) 1099. Line 42c: Add the amounts in box 42a and box 42b and
7. Add lines 1 through 6. Enter the total enter the total on line 42c.
here andalso on Form 140X, box 41a. .00
Line 43 - Other Refundable Credits
NOTE: Do not include payments sent with original return on • If you claimed a refund of the increased research activities
line 41a. You should enter those amounts on line 44. credit from Form 308-I, for 2020, enter that credit.

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Arizona Form 140X

• If you claimed a refund of the qualified facilities credit • All or a portion of your refund may have been paid to a
from Form 349, for 2020, enter that credit. government agency, court, county, or an incorporated city
Enter the correct amount(s) you are claiming on this amended or town for an obligation owed to that court, county, city,
return. If you are claiming refundable credits from more than town or agency (e.g., prior year taxes, child support, etc.).
one form, add the amounts from all forms together and enter Regardless of how the overpayment was distributed or
the total. If you enter an amount on this line, be sure you applied, enter the overpayment amount.
check the box or boxes to show which credits you are claiming. Line 47 - Balance of Credits
Also, be sure to include the credit form(s) with your return Subtract line 46 from line 45. Enter the difference.
when you file.
Line 48 - Overpayment
Line 44 - Payment With Original Return (Plus All If line 40 is less than line 47, subtract line 40 from line 47 and
Additional Payments After It Was Filed) enter the difference.
You may use the following worksheet to help you figure the
amount of the payments that you should enter on line 44. Line 49 - Amount of Line 48 to be Applied to 2021
Estimated Taxes
NOTE: Do not include payments reported on line 41 here. If you are filing this amended return prior to the original due
date of your 2020 return and you want all or part of the
Payment Worksheet amount on line 48 applied to your 2021 estimated taxes, enter
Payments Date of Payment Amount that amount. If you want all of the amount on line 48
1. Payment with refunded, enter zero, “0”.
original return
Line 50 - Refund
2. Payment
Subtract line 49 from line 48. Enter the difference. If you
3. Payment owe money to any Arizona state agency, court, county,
4. Payment incorporated city or town and certain federal agencies, your
5. Add lines 1 through 4. Enter the total refund may go to pay some of the debt.
here and also on Form 140X, line 44. .00 TAX TIP: If you change your address before you get your
Line 45 - Total Payments and Refundable Credits refund, let the department know. Write to: Refund Desk,
Arizona Department of Revenue, PO Box 29216, Phoenix AZ
Add lines 41c through 44. 85038-9216. Include your SSN in your letter.
Line 46 - Overpayment From Original Return
Direct Deposit of Refund
If your original (or most recent amended) return for 2020
Complete this line if you want us to directly deposit the
resulted in an overpayment of taxes, enter the overpayment
amount shown on line 50 into your account at a bank or other
amount. On your original return, you reported this amount on
financial institution (such as a mutual fund, brokerage firm or
the following line.
credit union) instead of sending you a check.
2020 Arizona Income Tax Return Check the box on line 50A if the direct deposit will ultimately
Form Line be placed in a foreign account. If you check box A,50do not
140 61 enter your routing or account numbers. If this box is checked,
we will not direct deposit your refund. We will mail you a
140A 30
check instead.
140EZ 17
NOTE: We are not responsible for a lost refund if you enter
140PY 70 the wrong account information. Check with your financial
140NR 68 institution to get the correct routing and account numbers and

to make sure your direct deposit will be accepted.
NOTE: If the department changed amounts on your original
return, use those amounts. If the department changed Routing Number
amounts on an earlier filed amended return, use those MAKE SURE YOU ENTER THE CORRECT ROUTING
amounts. NUMBER.
Your overpayment may have been distributed or applied by
one of the following means.
• You have received all or a portion of the overpayment in
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.
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Arizona Form 140X

The routing number must be nine digits. The first 2 digits credit card option. This will take you to a third party vendor
must be 01 through 12 or 21 through 32. Otherwise, the direct site (provider). The provider will charge you a convenience
deposit will be rejected and a check sent instead. On the fee based on the amount of your tax payment. The provider
sample check, the routing number is 250250025. will tell you what the fee is during the transaction; you will
have the option to continue or cancel the transaction. If you
Your check may state that it is payable through a financial
complete the credit card transaction, you will receive a
institution different from the one at which you have your
confirmation number. Please keep this confirmation
checking account. If so, do not use the routing number on that
number as proof of payment.
check. Instead, contact your financial institution for the
correct routing number to enter here. Line 52 - Net Operating Loss Carryback
Question
Account Number
If you are filing this amended return as a result of a net
MAKE SURE YOU ENTER THE CORRECT ACCOUNT
operating loss carryback, check the box on line 52 and enter
NUMBER.
the tax year in which the net operating loss was incurred. This
The account number can be up to 17 characters (both numbers may speed up the processing of your refund.
and letters). DO NOT include hyphens, spaces, or special
symbols. Enter the number from left to right and leave any Page 2 Instructions
unused boxes blank. On the sample check the account number
is 20202086. Be sure not to include the check number. For examples of how to complete page 2 of Form 140X, see
the instructions on pages 12 and 13.
Line 51 - Amount Owed
If line 40 is more than line 47, you owe additional tax. Part 1 (A) - Income, Deductions, and Credits
Subtract line 47 from line 40 and enter the difference. You Lines 53a, 53b and 53c -
may pay only with a check, electronic check, money order, or Explanation of Changes
credit card. The department will bill you for any interest and We need to know what items you are changing on this
penalty due. amended return. We also need to know the amount of each
Check or money order change.
NOTE: Include your check or money order with your return. NOTE: If you are making changes to any net capital gain or
Please do not send cash. (loss) information reported on your income tax return,
complete Part 1 (B) for those changes.
Make your check payable to Arizona Department of Revenue.
Write your SSN and tax year on the front of your check or Column (a)
money order and include your payment with Form 140X. In column (a), list each item you are changing.
The department cannot accept checks or money orders in Column (b)
foreign currency. You must make payment in U.S. dollars. In column (b), enter the amount reported on your original
Electronic payment from your checking or return or the most recently amended return for the tax year you
savings account are amending. If the department changed amounts on your
You can make an electronic payment from your checking or original return, use the changed amounts. If the department
savings account to pay your balance due. There is no fee to changed amounts on an earlier filed amended return, use those
use this method. To make an electronic payment, go to amounts.
www.AZTaxes.gov and click on the “Make a Payment” link. Column (c)
Be sure to enter the correct account number and routing In column (c), enter the amount you are adding to (+) or
number for your checking or savings account. You may be subtracting from (-) the amount in column (b).
charged a $50 NSF (non-sufficient funds) fee if you provide
Column (d)
an incorrect number. Check with your financial institution to
get the correct account and routing number. In column (d), enter the corrected amount (b+c=d or
b-c=d).
The “E-Check” option in the “Payment Method” drop-down
box will debit the amount from the checking or savings Part 1 (B) - Net Capital Gain or (Loss)
account that you specify. If you make an electronic payment Lines 54a, 54b, 54c, 54d and 54e -
from your checking or savings account, you will receive a
confirmation number. Please keep this confirmation Explanation of Changes
number as proof of payment. If you need to change any amount(s) previously reported for
any net capital gain or (loss), complete columns (b), (c), and
Credit card payment
(d) on the appropriate lines.
You can pay with your Discover, MasterCard, Visa, or
American Express credit card. Go to www.AZTaxes.gov Column (a)
and click on the “Make a Payment” link and choose the Column (a), lists each applicable capital gain item.
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                                                                         Arizona Form 140X    
 
Column (b)                                                             Part 3 - Address on Original Return 
In column (b), enter the amount reported on your original              On lines 56a, 56b, and 56c; enter the address used on your 
return or the most recently amended return for the tax year you        original return.  If it is the same, write "SAME." 
are amending.  If the department changed amounts on your                 
original return, use the changed amounts.  If the department 
changed amounts on an earlier filed amended return, use those 
amounts.  
Column (c) 
In column (c), enter the amount you are adding to (+) or 
subtracting from (-) the amount in column (b).  
Column (d) 
In column (d), enter the corrected amount (b+c=d      or  
b-c=d).  
Part 2 - Reason for Changes 
Line 55 - 
We need to know why you are filing Form 140X.  For 
example, did you:  
• Receive an IRS notice that changed your federal return? 
• Amend your federal income tax return? 
• Forget to claim a tax credit? 
• Forget to take a subtraction from income or make an 
  addition to income? 
• Forget to claim an exemption? 
• Need to correct information regarding any net short-term  
  Or net long-term capital gains information? 
In Part 2, list the line reference from page 1 for which you are 
reporting a change.  Give the reason for each change and 
include any supporting document required.  If you received a 
notice from the IRS, include a copy of that notice. 

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                                                                                                              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 2020 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 4, Sue would complete Part 1 as follows: 
Page 4, 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 2020                                    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 38 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 38, box 38b. 
 
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                                                                                                         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 2020 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 2020 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 22, 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 enter $2,500 ($3,500 - $1,000) on line 22.  
                        
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                                                                                                               Arizona Form 140X    
 
Instructions Before Mailing                                            How Long to Keep Your Return 
•  DO NOT STAPLE  YOUR RETURN.  DO NOT                                 You must keep your records as long as they may be needed for 
   STAPLE ANY DOCUMENTS, SCHEDULES,  OR                                the administration of any provision of Arizona tax law.   
   PAYMENTS TO THE RETURN.                                             Generally, this means you must keep records that support 
•  Sign your return and mail it to the address listed below.  If       items shown on your return until the period of limitations for 
   you are filing a joint amended return, both you and your            that return runs out. 
   spouse must sign. 
                                                                       The period of limitations is the period of time in which you 
•  Be sure you enter your daytime telephone number in the              can amend your return to claim a credit or refund or the 
   space provided on the front of your return.                         department can assess additional tax.   
•  Check to make sure that your math is correct.  A math               A period of limitations is the limited time after which no legal 
   error can cause delays in processing your return.                   action can be brought.  Usually, this is four years from the 
•  Make sure your NAME is on the return.                               date the return was due or filed. 
•  Write your SSN and tax year on the front of your check.             In some cases, the limitation period is longer than four years.  
The Department of Revenue may charge you $50 for a check               The period is six years from when you file a return if you 
returned unpaid by your financial institution.                         underreport the income shown on that return by more than 
•  Check the boxes to make sure you have filled in any that            25% (.25).  The department can bring an action at any time if a 
   apply to you.                                                       return is false or fraudulent, or you do not file a return.  
•  If you completed Form 203, be sure to check box 4a on               To find out more about what records you should keep, get 
   page 1 of your return.  Place Form 203 on top of your               federal Publication 552 at www.irs.gov. 
   return. 
•  Include all other required documents after your return.             Contacting the Department 
   Please do not use tape.                                             Your tax information on file with the department is 
•  Make certain you have included all required documents               confidential.  If you want the department to discuss your tax 
   and/or schedules.                                                   matters with someone other than yourself, you must authorize 
                                                                       the department to release confidential information to that 
Mailing Your Arizona Amended Return                                    person.   
                                                                       You may use Arizona  Form 285,          General  Disclosure/ 
REMINDER:  For the proper assembly order,  see  the                    Representation Authorization Form,  to authorize the 
mailing instructions for the return you are amending.                  department to release confidential information to your 
Before you mail your return, make a copy of your return.               appointee.  See Form 285 for details. 
Also make a copy of any documents that you are including                
with your return.  Keep the copies for your records.  Be sure           
that you mail the original and not a copy.                              
The department cannot accept checks or money orders in 
foreign currency.  You must make payment in U.S. dollars. 
To avoid delays, if you are amending more than one tax 
return, please use a separate envelope for each return. 
Where Should I Mail My Amended Return? 
Make sure you put enough postage on your envelope. 
If you are sending a payment with this return, mail the 
amended return to: 
Arizona Department of Revenue 
PO Box 52016 
Phoenix, AZ  85072-2016 
If you are expecting a refund,or owe no tax,  orowe tax but 
are not sending a payment, mail your amended return to: 
Arizona Department of Revenue 
PO Box 52138 
Phoenix, AZ  85072-2138 
 
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