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Arizona Form 140X
Use Table Vto determine number to enter on line 5, in Table Box 41b: Enter the amount from your Arizona Claim of
III or Table IV. Right - Individual form, line 8.
If you completed more than one Arizona Claim of Right -
Table V Individual form for the current taxable year, add all amounts
If the amount on Enter on If the amount on Enter on on line 8 and enter the total in box 41b.
line 3 from Table line 5 line 3 from Table line 5 NOTE: For more information on Arizona's claim of right
III or Table IVis: III or Table IVis: provisions, see the department’s procedure, ITP 16-1,
$ 1 – 1,000 .95 $ 10,001 – 11,000 .45 Procedure for Individuals Who Restore Substantial Amounts
$ 1,001 – 2,000 .90 $ 11,001 – 12,000 .40 Held Under a Claim of Right.
$ 2,001 – 3,000 .85 $ 12,001 – 13,000 .35 Add the amounts in box 41a and box 41b and
Line 41c:
$ 3,001 – 4,000 .80 $ 13,001 – 14,000 .30 enter the total on line 41c.
$ 4,001 – 5,000 .75 $ 14,001 – 15,000 .25
$ 5,001 – 6,000 .70 $ 15,001 – 16,000 .20 Line 42 (Boxes a, b, and c) - Increased Excise Tax
Credit (Arizona Full-Year and Part-Year Residents
$ 6,001 – 7,000 .65 $ 16,001 – 17,000 .15
Only), Property Tax Credit (Arizona Full-Year
$ 7,001 – 8,000 .60 $ 17,001 – 18,000 .10
Residents Only)
$ 8,001 – 9,000 .55 $ 18,001 – 19,000 .05
$ 9,001 – 10,000 .50 $ 19,001 and over .00 Box 42a: If you qualify to take the increased excise tax
credit, enter the correct amount of credit you are claiming in
Box 38c - box 42a.
Add amounts in box 38a and 38b. Enter the total on line 38c.
If this is the first time you are claiming this credit for 2020,
Line 39 - Nonrefundable Credits from Form 301 use the worksheet from the 2020 Arizona Form 140, 140A,
Enter your credits from Arizona Form 301, Part 2, line 61 that 140EZ, or 140PY instructions to figure your credit.
you are claiming on this amended return. NOTE:
You must complete and include Form 301 along with the If you filed an Arizona income tax return claiming the
required supporting documents with your amended return. increased excise tax credit and are adjusting the original
Line 40 - Balance of Income Tax amount claimed, use Form 140X to amend that claim.
Subtract lines 38c and 39 from line 37. Enter the difference. If you did not file a 2020 Arizona income tax return and are
If less than zero, enter “0”. adjusting the increased excise tax credit originally claimed on
Line 41 (Boxes a, b and c) - Withholding, a 2020 Arizona Form 140ET, use the 2020 Form 140ET to
Estimated, Extension Payments, and Arizona amend that claim. In this case, do not use Form 140X.
Claim of Right Box 42b: If you claimed the property tax credit on your
Box 41a: Enter the total amount of Arizona income tax original 2020 income tax return, enter the amount claimed on
withheld, estimated income tax payments, and payments made your original return.
with an extension request reported on your original (or most If you are making an adjustment to the credit, be sure to
recent amended) return for 2020. include copies of your 2020 Form 140PTC, Property Tax
You may use the following worksheet to help you figure the Refund (Credit) Claim, or Form 201, Renters Certificate of
amount of these payments that you should enter on line 41a. Property Taxes Paid. Also include all supporting documents
filed with the original return.
Payment Worksheet NOTE: Use Form 140X to adjust a previously filed property
Withholding, Date of tax credit only if you claimed the credit on your original
Amount
Estimated, Extension Payment Arizona Form 140 or Form 140A.
1.1. Estimated Payment 1 Use Form 140PTC to adjust a previously filed property tax
2. Estimated Payment 2 credit if you were not required to file an Arizona income tax
3. Estimated Payment 3 return for 2020.
4. Estimated Payment 4 If you did not claim a property tax credit on your original
return, you may not claim it on Form 140X, unless you file
5. Extension Request Payment
Form 140X by the due date of your original return.
6. Arizona income tax withheld on
Form(s) W-2 and Form(s) 1099. Line 42c: Add the amounts in box 42a and box 42b and
7. Add lines 1 through 6. Enter the total enter the total on line 42c.
here andalso on Form 140X, box 41a. .00
Line 43 - Other Refundable Credits
NOTE: Do not include payments sent with original return on • If you claimed a refund of the increased research activities
line 41a. You should enter those amounts on line 44. credit from Form 308-I, for 2020, enter that credit.
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