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                                                                 Arizona Form                                                                                                                                                                                                                                FOR CALENDAR YEAR
                                                                                                           Credit for Increased Excise Taxes
                                                                 140ET                                                                                                                                                                                                                                          2022
 82F                                                    Check box 82F if filing under extension                                       95          Check box 95 if amending credit for tax year 2022
                                      Your First Name and Middle Initial                                                    Last Name                                                     Your Social Security Number 
                                                                                                                                                                          Enter 
 1                                                                                                                                                                        your             
                                      Spouse’s First Name and Middle Initial (if box 4 or 6 checked)                        Last Name                                                     Spouse’s Social Security No. 
                                                                                                                                                                          SSN(s).
 1                                                                                                                                                                                         
                                      Current Home Address - number and street, rural route                                                       Apt. No.                Daytime Phone (with area code)
 2                                                                                                                                                                        94
                                      City, Town or Post Office                                                    State              ZIP Code                     REVENUE USE ONLY. DO NOT MARK IN THIS AREA.
 3                                                                                                                                                                 88
                                      FILING STATUS                       (check the appropriate box)  :
  4                                                        Married filing joint claim
  5DO NOT STAPLE ANY ITEMS TO THE CLAIM.                   Head of household: Enter name of qualifying child or dependent on next line:
 
  6                                                        Married filing separate claim:  Enter spouse’s name and Social Security Number above.                   81  PM                                                                                                                                       80 RCVD
  7                                                        Single
        Note:  If you are married and you qualify to claim this credit, you must file a married 
                      filing separate claim if your spouse was sentenced for at least 60 days during 2022 to a county, state or federal prison.

                                      8  I have read “Who Can File Form 140ET” on page 2, and I certify that I qualify to claim this credit on this form .. 8   YES     NO
                                                       Note:  If you checked “No”, STOP.  DO NOT file Form 140ET. 
  9  List dependents (see instructions on page 3).  If married filing a joint claim, you may list up to 2 dependents;  
                                                       all others may list up to 3.
                                                                                                                                                          SOCIAL SECURITY NUMBER
                                                              FIRST NAME                         LAST NAME                                                             OR ITIN
                                                       9A1
                                                       9A2
                                                       9A3
  10                                                   Total number of dependents entered on lines 9A1 through 9A3 ....................................................................    10
  11                                                   If you checked box 4, enter the number “2” here.  If you checked box 5, 6, or 7, enter the number “1” here . 11
  12                                                   Add the amount on line 10 and line 11.  Enter the total ................................................................................. 12
  13                                                   Multiply the amount on line 12 by $25.  Enter the result................................................................................ 13                                                                                                                            00
                                                       Direct Deposit of Refund:
  14                                                   Enter the smaller of line  Check13 orbox$100...............................................................................................................14A if your deposit will be ultimately placed in a foreign account; see instructions. 14A14               00
                                                                                ROUTING NUMBER                          ACCOUNT NUMBER
                                                           C  Checking or
                                                        98 S  Savings
                                                        If this is your first claim for 2022, STOP HERE, AND GO TO THE SIGNATURE BOX BELOW. 
                                                        If this is an amended claim, complete lines 15 through 17, and check box 95 at the top of the form.
                                                       AMENDED
  15                                                   Enter the amount from line 5 of the worksheet on page 4 of the instructions ............................................... 15                                                                                                                                         00
  16                                                   Additional refund:  If line 14 is larger than line 15, subtract line 15 from line 14 ........................................... 16                                                                                                                                    00
  17                                                   Amount to pay:  If line 14 is less than line 15, subtract line 14 from line 15 .................................................. 17                                                                                                                                   00
                                                       Make check payable to Arizona Department of Revenue; write your SSN on payment, and include with Form 140ET.
                                                           Under penalties of perjury, I declare that I have read this return and any documents with it, and to the best of my knowledge and belief, they are 
                                                           true, correct and complete.  Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

                                                                                                                                                            
                                                           YOUR SIGNATURE                                                          DATE                    OCCUPATION

                                                                                                                                                            
                                                           SPOUSE’S SIGNATURE                                                      DATE                    SPOUSE’S OCCUPATION

                                                           PAID PREPARER’S SIGNATURE                                 DATE               FIRM’S NAME (PAID PREPARER’S, IF SELF-EMPLOYED)
                                      PLEASE SIGN HERE                                                                                                                    
                                                           PAID PREPARER’S STREET ADDRESS                                                                                PAID PREPARER’S TIN
                                                                                                                                                                          
                                                           PAID PREPARER’S CITY                                            STATE      ZIP CODE                           PAID PREPARER’S PHONE NUMBER
ADOR 10532 (22)                                                    Mail this claim to:  Arizona Department of Revenue, PO Box 52138, Phoenix, AZ  85072-2138.
                                                                                                                           Print Form



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                                                                                                                        Arizona Form
Who Can File Form 140ET?                                                                                                140ET

Even if you qualify to claim a credit for increased excise taxes, do not file Form 140ET if either of the 
following applies:

   •  You are filing a 2022 income tax return using Form 140, Form 140A, Form 140EZ, or Form 140PY. 
   You may claim this credit on those tax forms.  To figure your credit, complete the worksheet included in 
   the instructions for those tax forms. 

   •  You are filing Form 140PTC.  You may claim the credit for increased excise taxes on Form 140PTC. 
   To figure your credit, see the instructions for Form 140PTC, Part 2. 

If you qualify to claim a credit for increased excise taxes, file Form 140ET only if all of the following are 
true.
                                                                                                                        TRUE  FALSE
(a) You have a Social Security Number (SSN) that is valid for employment ........................                        

(b) You are not required to file a 2022 income tax return and you do not qualify for  
   the property tax credit on Form 140PTC for tax year 2022 .............................................                

(c) You were an Arizona resident during 2022 ......................................................................      

(d) You are not claimed as a dependent by any other taxpayer for the tax year 2022 .........                             

(e) You were not sentenced for at least 60 days of 2022 to a county, state, or federal prison                            

(f)  Your federal adjusted gross income is: ...........................................................................  
 
   • $12,500 or less if single
   • $25,000 or less if you are married filing a joint claim
   • $12,500 or less if married filing a separate claim
   • $25,000 or less if you are filing as head of household
 
If all of the items (a) through (f) above are true, you may claim this credit using Form 140ET.  
Complete Form 140ET to figure your credit.

 Special Note:

 If your spouse was sentenced for at least 60 days during 2022 to a county, state or federal prison, the 
 following applies:

 1. Your spouse cannot take the credit.
 2.  You cannot file a joint claim with that spouse.  You must file a married filing separate claim.
 3. You cannot claim a credit for your spouse.
 4.  If your spouse has a valid SSN, but you do not, neither you nor your spouse can claim the credit.

 For complete details about how incarceration affects this credit, see the department’s publication 709.

ADOR 10532 (22)                               AZ Form 140ET (2022)                                                       Page 2 of 2






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