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                                                                                                       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.

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                                                                                                          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 
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                                                                                                       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.  

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                                                                                                          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. 
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                                                                                                          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 
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                                                                                                           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

- 7 -

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.

- 8 -

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

- 9 -

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

- 10 -

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

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                                                                                                          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

- 12 -

                                                                       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

- 13 -

                                                                                                               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

- 14 -

                                                                                                         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

- 15 -

                                                                                                             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. 
                                                                      
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