Enlarge image | Arizona Form Credit for Donations to the 340 Military Family Relief Fund 2021 Include with your return. For the calendar year 2021 or fiscal year beginning M M D D 2 0 2 1 and ending M M D D Y Y Y Y . Your Name as shown on Form 140, 140NR, 140PY, or 140X Your Social Security Number Spouse’s Name as shown on Form 140, 140NR, 140PY, or 140X (if a joint return) Spouse’s Social Security Number 1Did you receive a receipt from the Arizona Department of Veterans’ Services that indicates that your YES NO contribution qualifies for this credit?................................................................................................................. 1 If you answered “No,” STOP! You do not qualify for this credit. NOTE: If your receipt does not show which account (pre-9/11 or post-9/11) your donation was deposited into, enter the amount of the donation on line 3 (post-9/11 donation). 2 Qualified donations made to the pre-9/11 veterans subaccount during 2021 ............................................... 2 00 3 Qualified donations made to the post-9/11 veterans subaccount during 2021 .............................................. 3 00 4 Total qualified donations made during 2021. Add lines 2 and 3. Enter the total .......................................... 4 00 5 Single taxpayers or heads of household, enter $200 here. Married taxpayers filing a joint return, enter $400 here. Married taxpayers filing a separate return, enter $200. .............................................................. 5 00 6 Current year’s credit before tax: Enter the smaller of line 4 or 5. Also, enter this amount on Arizona Form 301, Part 1, line 18, columns (a) and (c) .............................................................................................. 6 00 Instructions Print Form For information or help, call one of the numbers listed: 1. The amount you donated to the fund during the taxable year. Phoenix (602) 255-3381 2. If you are a single taxpayer or a head of household, $200. From area codes 520 and 928, toll-free (800) 352-4090 3. If you are married filing a joint return, $400. If you are filing separate returns, you each may claim only 1/2 of the credit Tax forms, instructions, and other tax information that would have been allowed on a joint return (up to a If you need tax forms, instructions, and other tax information, maximum of $200 each). go to the department’s website at www.azdor.gov. 4. Your tax liability for the taxable year. There is no carry forward for this credit. You must claim and use Income Tax Procedures and Rulings These instructions may refer to the department’s income this credit on the tax return filed for the taxable year for which you tax procedures and rulings for more information. To view or made your donation. print these, go to our website and click on Reports and Legal This credit is available only to individuals. Corporations may not Research then click on Legal Research and select a document claim this credit. A partnership may not pass the credit through to and category type from the drop down menus. its partners. An S Corporation may not pass the credit through to its shareholders. Publications To view or print the department’s publications, go to our You cannot claim both a tax credit and an itemized deduction for website and click on Reports and Legal Research then click your donation. on Publications. Before you claim this credit, you must have received a receipt from For more information about the Military Family Relief Fund, visit the ADVS. Your receipt must show all of the following: the Arizona Department of Veterans’ Services (ADVS) website at • your full name and address, www.azdvs.gov. • the last four digits of your Social Security Number (SSN), • the amount you donated, General Instructions • the amount designated to each fund (pre-9/11 and/or post-9/11), and NOTE: You must also complete Arizona Form 301, • your donation qualifies for the tax credit. Nonrefundable Individual Tax Credits and Recapture, and include Forms 301 and 340 with your tax return to claim this Military Family Relief Fund credit. The ADVS administers the Military Family Relief Fund. Donations deposited into the pre-9/11 veterans subaccount will be used to Arizona law allowing for a tax credit for cash donations made to provide financial assistance. The service member of an applying the Military Family Relief Fund was extended to taxable year 2026. family must have been deceased, wounded or injured or become The ADVS established two subaccounts (pre-9/11 and post-9/11) seriously ill on or before September 11, 2001, been deployed for which a donor must designate which account the donor wishes from a military base in this state, claimed this state as the service the donation to be deposited into. If your donation qualifies for the member’s home of record, or been a member of the Arizona credit, your credit will be the smaller of 1 through 4. National guard at the time of deployment. If discharged from ADOR 10395 (21) Continued on page 2 |
Enlarge image | military service, the service member must have been discharged Line 2 under honorable conditions. The assistance shall be based on financial need up to twenty thousand dollars per family. Enter the amount of qualified donations that you (and if married, your spouse) made to the pre-9/11 veterans subaccount during Donations deposited into the post-9/11 veterans subaccount will 2021. be used to provide financial assistance. The service member of an applying family must have been deceased, wounded or injured Line 3 or become seriously ill after September 11, 2001, been deployed Enter the amount of qualified donations that you (and if married, from a military base in this state, claimed this state as the service your spouse) made to the post-9/11 veterans subaccount during member’s home of record, or been a member of the Arizona 2021. National Guard at the time of deployment. If discharged from military service, the service member must have been discharged Line 4 under honorable conditions. The assistance shall be based on Enter the total qualified donations you (and if married, your spouse) financial need up to twenty thousand dollars per family. made during 2021. Add lines 2 and 3. Enter the total. Your donations may qualify for this income tax credit. Donations Line 5 will qualify for the credit if the total amount donated during the calendar year has not exceeded one million dollars. Single taxpayers or head of household, enter $200. Married taxpayers filing a joint return, enter $400. Married taxpayers filing Donations made once the total donations for the calendar year a separate return, enter $200. reach one million dollars will not qualify for the credit. The determination of whether a donation will qualify for the credit is Line 6 made on a first come, first served basis by the ADVS. Current year’s credit before tax: Enter the smaller of line 4 or 5. The ADVS will provide you with a receipt that will let you know if If you and your spouse are filing separate returns, you each may your donation qualifies for the credit. The ADVS will also send a claim only 1/2 of the credit that would have been allowed on a joint copy of that receipt to the Arizona Department of Revenue. return (up to a maximum of $200 each). Line-by-Line Instructions Also, enter this amount on Arizona Form 301, Part 1, line 18, columns (a) and (c). Enter your name and SSN as shown on Arizona Forms 140, 140PY, 140NR, or 140X. All returns, statements, and other documents filed with the department require a taxpayer identification number (TIN). The TIN for an individual is the taxpayer’s SSN or an Internal Revenue Service (IRS) individual taxpayer identification number (ITIN). Taxpayers that fail to include their identification number may be subject to a penalty. Line 1 To claim this credit, you must have received a receipt from the ADVS that indicates that your donation qualifies for the credit. Answer the question on line 1. • If your answer to this question is “No”, STOP, you do not qualify for the credit. • If your answer to this question is “Yes”, complete lines 2 through 6. ADOR 10395 (21) |