Outline
The Arizona 140X form is essential for individuals looking to amend their income tax returns in the state. It allows taxpayers to correct errors or make changes to their previously filed returns for a calendar or fiscal year. The form requires personal information, including names, Social Security numbers, and addresses for both the taxpayer and their spouse, if applicable. It also includes sections for indicating filing status, residency status, and exemptions, such as age or blindness. Taxpayers must detail any adjustments to their income, deductions, and credits. This form is crucial for ensuring that any discrepancies in reported income or tax liabilities are rectified, allowing for accurate tax calculations and potential refunds. Additionally, the Arizona 140X form guides users through the process of reporting changes, providing a structured way to communicate updates to the Arizona Department of Revenue. Timely submission of this form can prevent penalties and ensure compliance with state tax laws.
Sample - Arizona 140X Form
ADOR 91-5380f (09)
Individual Amended Income Tax Return
ARIZONA FORM
140X
88
81 80
REVENUE USE ONLY. DO NOT MARK IN THIS AREA.
ONE STAPLE ONLY IN UPPER LEFT CORNER. NO TAPE.
Check box to indicate both fi ling and residency status:
4 Married fi ling joint return ........................................................... 4
5 Head of household
. ►
NAME OF QUALIFYING CHILD OR DEPENDENT
5
6 Married fi ling separate return: Enter spouse’s name and
Social Security No. above
..................................................................► 6
7 Single ........................................................................................ 7
8 Resident .................................................................................... 8
9 Nonresident .............................................................................. 9 Original Form Filed: (Check only one)
10 Part-year resident ..................................................................... 10 1Form 140...................................................................... 1
11 Part-year resident active military .............................................. 11 2 Form 140A ................................................................... 2
12 Nonresident active military ........................................................ 12 3 Form 140EZ ................................................................. 3
13 Age 65 or over: Enter the number claimed ................................... 13 4 Form 140NR ................................................................ 4
14 Blind: Enter the number claimed ................................................... 14 5 Form 140PY ................................................................. 5
15 Dependents: Enter the number claimed ....................................... 15
If 140NR or 140PY, enter corrected percentage of
16 Qualifying parents or ancestors ................................................ 16
Arizona residency ..........................
17 Federal adjusted gross income ................................................................................... 17
18 Form 140NR and 140PY fi lers only: Enter Arizona gross income ................................... 18
19 Additions to income .................................................................................................... 19
20 Subtotal: Form 140, 140A, 140EZ fi lers: Add lines 17 and line 19. Form 140NR or
140PY fi lers: Add lines 18 and 19
.................................................................................... 20
21 Subtractions from income ........................................................................................... 21
22 Arizona adjusted gross income: Subtract line 21 from line 20 ........................................ 22
23 Deductions (itemized or standard) .............................................................................. 23
24 Personal exemptions .................................................................................................. 24
25 Arizona taxable income: Subtract lines 23 and 24 from line 22 ........................................ 25
26 Tax from tax table: Table X or Y (140, 140NR or 140PY) Optional Table (140, 140A or 140EZ) ............................ 26
27 Tax from recapture of credits from Arizona Form 301, Part II ..................................... 27
28 Subtotal of tax: Add lines 26 and 27, column (c) ........................................................................................................................... 28
29 Clean Elections Fund Tax Reduction claimed on original return ................................ 29
30 Reduced tax: Subtract line 29 from line 28, column (c) .................................................................................................................. 30
31 Family income tax credit ............................................................................................. 31
32 Credits from Arizona Form 301 or Forms 310, 321, 322 or 323 ................................. 32
33 Credit type: Enter form number of each credit claimed .........................
33
34 Subtract lines 31 and 32 from line 30 .............................................................................................................................................. 34
35 Clean Elections Fund Tax Credit. See instructions ....................................................... 35
36 Balance of tax: Subtract line 35 from line 34. If line 35 is more than line 34, enter “zero” ................................................................... 36
37 Payments (withholding, estimated, or extension) ....................................................... 37
38 Increased Excise Tax Credit ....................................................................................... 38
39 Property Tax Credit ..................................................................................................... 39
40 Other refundable credits ........................................................40A1329 40A2330 40
41 Payment with original return plus all payments after it was fi led ............................................................................................. 41
42 Total payments and refundable credits: Add lines 37 through 41, column (c) ........................................................................ 42
43 Overpayment from original return or as later adjusted. See instructions ................................................................................... 43
44 Balance of credits: Subtract line 43 from line 42 .......................................................................................................................... 44
45 REFUND/CREDIT DUE: If line 36 is less than line 44, subtract line 36 from line 44, and enter amount of refund/credit ........................ 45
46 Amount of line 45 to be applied to 2010 estimated tax. If zero, enter “0” ............................................................................... 46
47 AMOUNT OWED: If line 36 is more than line 44, subtract line 44 from line 36, and enter the amount owed.
Payment enclosed. 47
48 Check box 48 if this amended return is the result of a net operating loss, and enter the year the loss was incurred ......48
YY02
97
86
ORIGINAL AMOUNT AMOUNT TO ADD CORRECTED
REPORTED OR SUBTRACT AMOUNT
(a) (b) (c)
Filing StatusResidency
DO NOT ATTACH PAYMENT. Attach W-2 as last page of the return.
Exemptions
Your First Name and Initial Last Name Your Social Security No.
1
Spouse’s First Name and Initial (if box 4 or 6 checked) Last Name Spouse’s Social Security No.
1
Present Home Address - number and street, rural route Apt. No. Daytime Phone (with area code) Home Phone (with area code)
94
2
City, Town or Post Offi ce State Zip Code
3
ORIGINAL THIS
RETURN RETURN
IMPORTANT: You must enter an amount in columns (a), (b), and (c) for lines 17
and/or 18, lines 19 through 25, lines 27, 31, 32, 35, and lines 37 through 40.
FOR
CALENDAR YEAR
20
YY
OR FISCAL YEAR BEGINNING
MMDDYYYY
AND ENDING
MMDDYYYY
.
66
You must
enter your
SSN(s).
82 99
REVENUE USE ONLY
ADOR 91-5380f (09)
Form 140X (2009) Page 2 of 2
PART I: Dependent Exemptions - do not list yourself or spouse as dependents
List children and other dependents. If more space is needed, attach a separate sheet.
NO. OF MONTHS LIVED IN YOUR
HOME DURING THE TAXABLE YEARFIRST AND LAST NAME: SOCIAL SECURITY NO. RELATIONSHIP
Enter the names of the dependents listed above who do not qualify as your dependent on your federal return:
Enter dependents listed above who were not claimed on your federal return due to education credits:
PART II: Qualifying Parents and Ancestors of Your Parents Exemptions (Arizona residents only)
List below qualifying parents and ancestors of your parents for which you are claiming an exemption. If more space is needed, attach a
separate sheet. Do not list the same person here that you listed in Part I, above, as a dependent. For information on who is a qualifying
parent or ancestor of your parents, see the instructions for the original return that you fi led.
NO. OF MONTHS LIVED IN YOUR
HOME DURING THE TAXABLE YEARFIRST AND LAST NAME: SOCIAL SECURITY NO. RELATIONSHIP
PART III: Income, Deductions, and Credits
List the line reference from page 1 for which you are reporting a change then give the reason for each change. Attach any supporting
documents required. If the change(s) pertain(s) to an IRS audit, please attach a copy of the agent’s report. If you fi led an amended federal
return with the IRS (Form 1040X), please attach a copy and all supporting schedules.
Part IV: Name and Address on Original Return
If your name and address is the same on this amended return as it was on your original return, write “same” on the line below.
Name Number and Street, R.R. Apt. No. City, Town or Post Offi ce State Zip Code
Your Name (as shown on page 1) Your Social Security No.
PLEASE SIGN HERE
Ä
Ä
If you are sending a payment with this return, mail to Arizona Department of Revenue, PO Box 52016, Phoenix, AZ, 85072-2016.
If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ, 85072-2138.
I have read this return and any attachments with it. Under penalties of perjury, I declare that 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 (PREPARER’S IF SELF-EMPLOYED)
PAID PREPARER’S TIN PAID PREPARER’S ADDRESS PAID PREPARER’S PHONE NO.
Form Information
| Fact Name | Details |
|---|---|
| Form Purpose | The Arizona 140X form is used for filing an amended individual income tax return. |
| Filing Period | This form applies to the calendar year or a fiscal year as specified by the taxpayer. |
| Residency Status | Taxpayers must indicate their residency status, such as resident, nonresident, or part-year resident. |
| Exemptions | Taxpayers can claim exemptions for dependents, qualifying parents, and ancestors. |
| Corrections | Form 140X allows taxpayers to report changes to their federal adjusted gross income and other tax details. |
| Governing Law | The Arizona 140X form is governed by Arizona Revised Statutes Title 43, which covers taxation. |
| Submission Instructions | Completed forms must be mailed to the Arizona Department of Revenue, with specific addresses depending on the situation. |
Detailed Guide for Filling Out Arizona 140X
To fill out the Arizona 140X form, follow these steps carefully. This form is used for making amendments to your individual income tax return. Ensure that you have all necessary documents on hand before starting the process.
- Begin by placing a single staple in the upper left corner of the form. Do not use tape.
- Fill in the year for which you are amending your tax return in the designated space.
- Enter your first name, middle initial, and last name, followed by your Social Security number.
- If applicable, enter your spouse’s first name, middle initial, last name, and Social Security number.
- Provide your current home address, including the street number, apartment number (if any), city, state, and zip code.
- Indicate your filing status by checking the appropriate box: married filing jointly, head of household, married filing separately, or single.
- If you are married filing separately, enter your spouse’s name and Social Security number.
- Choose your residency status by checking the box for resident, nonresident, or part-year resident.
- Mark the original form filed by checking only one of the boxes for Form 140, 140A, 140EZ, 140NR, or 140PY.
- Enter the number of exemptions you are claiming for age, blindness, dependents, and qualifying parents or ancestors.
- Complete the income section by entering the amounts for federal adjusted gross income, Arizona gross income (if applicable), additions to income, and subtractions from income.
- Calculate your Arizona adjusted gross income by subtracting the subtractions from income from the subtotal.
- List your deductions and personal exemptions, then calculate your Arizona taxable income.
- Determine your tax using the appropriate tax table and include any credits or payments made.
- Calculate your total payments and refundable credits, and determine if you have an overpayment or balance owed.
- Sign and date the form. Include your occupation and your spouse’s information if applicable.
- If you are sending a payment, address the envelope to the Arizona Department of Revenue at the specified PO Box.
Obtain Answers on Arizona 140X
-
What is the Arizona 140X form?
The Arizona 140X form is used to amend your individual income tax return for Arizona. If you need to correct information on your original return, such as income, deductions, or credits, this is the form to use. It applies to both calendar and fiscal years.
-
Who should file the 140X form?
If you have already filed an Arizona income tax return and later discover that you made an error or need to make changes, you should file the 140X form. This includes individuals who need to adjust their filing status, income, or exemptions.
-
How do I fill out the 140X form?
Begin by entering your personal information, including your name, Social Security number, and address. Indicate your filing status and residency status. Then, provide details about the changes you are making in the appropriate sections. Be sure to attach any necessary supporting documents, especially if the changes are related to an IRS audit.
-
What if I filed an amended federal return?
If you have filed an amended federal return using Form 1040X, it’s important to attach a copy of that form along with your Arizona 140X. This helps ensure that the state has all relevant information regarding your tax situation.
-
Where do I send the 140X form?
The mailing address depends on whether you are sending a payment or expecting a refund. If you owe tax, mail the form to:
- Arizona Department of Revenue, PO Box 52016, Phoenix, AZ, 85072-2016
If you are expecting a refund or do not owe any tax, send it to:
- Arizona Department of Revenue, PO Box 52138, Phoenix, AZ, 85072-2138
-
What happens after I submit the 140X form?
Once you submit the 140X form, the Arizona Department of Revenue will review it. If everything is in order, they will process your amended return. If you are due a refund, it will be issued based on the corrected information.
-
Can I e-file the 140X form?
As of now, the Arizona 140X form must be filed by mail. E-filing is not available for amended returns. Ensure that you keep a copy of the form for your records once you have mailed it.
Common mistakes
Filling out the Arizona 140X form can be straightforward, but many make common mistakes that can delay processing or lead to incorrect tax filings. One frequent error is failing to provide the correct Social Security numbers for both the taxpayer and spouse. This information is crucial for identification and verification purposes. Always double-check that the numbers are accurate and match the IRS records.
Another common mistake is neglecting to check the appropriate filing status box. Whether you're married filing jointly, head of household, or single, selecting the wrong status can affect your tax calculations. Make sure you understand the implications of each status before making your choice.
Many people also forget to include all necessary income information. Lines 17 through 25 require specific amounts related to your federal adjusted gross income and other income sources. If these lines are incomplete or incorrect, it can lead to significant discrepancies in your tax return.
Some filers fail to sign the form, which is a critical step. An unsigned return is considered invalid and will not be processed. Don’t overlook this detail; ensure that both you and your spouse (if applicable) sign the return before submission.
Another mistake is not attaching required documentation. If you’re making changes based on an IRS audit or an amended federal return, you must include supporting documents. Missing these attachments can result in your return being rejected.
People often miscalculate their tax credits or fail to claim them altogether. Lines 31 through 36 involve various credits that could reduce your tax liability. Review the instructions carefully to ensure you’re taking full advantage of any credits available to you.
Additionally, some filers forget to staple the form correctly. Only one staple in the upper left corner is allowed. Using tape or multiple staples can lead to processing issues, so follow the instructions precisely.
Another frequent oversight is not entering the correct year for the amended return. Make sure to clearly indicate the calendar or fiscal year you are amending. This helps the Arizona Department of Revenue match your return with their records efficiently.
Lastly, failing to send the form to the correct address can lead to delays. If you’re expecting a refund or owe no tax, mail it to one address. If you're sending a payment, use a different address. Always verify the current mailing addresses on the Arizona Department of Revenue’s website to avoid any confusion.
Documents used along the form
When filing an amended income tax return in Arizona using the 140X form, several other documents may be required or beneficial to ensure a smooth process. Each of these forms serves a specific purpose in the tax filing landscape and can help clarify your tax situation.
- Form 1040X: This is the federal amended tax return form. If you have made changes to your federal return, you must file this form with the IRS. It details the corrections made and any additional taxes owed or refunds due.
- Form 140: This is the original Arizona individual income tax return form. Having a copy of your original return is essential for reference when making amendments on the 140X form.
- Form 140A: This is a simplified version of the Arizona individual income tax return for those with less complex tax situations. It may be relevant if you initially filed using this form and are now amending it.
- Form 140NR: This form is used by non-residents filing an Arizona tax return. If your residency status has changed or if you initially filed as a non-resident, this form may be necessary for accurate reporting.
- Supporting Documentation: Depending on the changes being made, you may need to attach additional documents, such as W-2s, 1099s, or any IRS correspondence related to an audit or inquiry. These documents provide evidence for the changes reported on your amended return.
Understanding these forms and documents can help ensure that your amended return is processed efficiently. Always double-check requirements and consider seeking professional advice if you encounter complexities in your tax situation.
Similar forms
- Form 1040X: This is the federal amended tax return form. Like the Arizona 140X form, it allows taxpayers to correct errors or make changes to their previously filed federal income tax returns.
- Form 140: This is the standard Arizona individual income tax return form. Both the 140 and 140X are used by Arizona residents to report income, deductions, and credits, but the 140X specifically addresses amendments.
- Form 140A: This is a simplified version of the Arizona income tax return for those with straightforward tax situations. Similar to the 140X, it is used for reporting income and claims, although it does not serve as an amended return.
- Form 140EZ: This form is designed for Arizona taxpayers with simple tax situations. While the 140EZ is not an amended return, it shares the purpose of reporting income and deductions, making it similar in function.
- Form 140NR: This is for nonresidents of Arizona who earn income in the state. Like the 140X, it is used to report changes or corrections, but specifically for nonresidents.
- Form 140PY: This form is for part-year residents of Arizona. It serves a similar function to the 140X by allowing corrections to previously filed returns for those who lived in Arizona for part of the year.
- Form 301: This form is used to claim various tax credits in Arizona. The 140X may involve changes related to credits, making it relevant for taxpayers who need to amend their claims.
- Form 321: This is the Arizona credit for increased excise taxes. Similar to the 140X, it allows taxpayers to amend their claims for specific credits related to taxes paid.
Dos and Don'ts
When filling out the Arizona 140X form, it is crucial to follow specific guidelines to ensure accuracy and compliance.
- Use only one staple in the upper left corner of the form. Avoid using tape.
- Double-check that all required fields, such as your name, Social Security number, and address, are correctly filled out.
- Attach any necessary supporting documents, especially if the changes relate to an IRS audit or involve an amended federal return.
- Sign and date the form, ensuring both you and your spouse (if applicable) have provided signatures where required.
Conversely, certain actions should be avoided to prevent complications.
- Do not leave any required fields blank; incomplete forms may delay processing.
- Avoid using multiple staples or tape, as this may cause issues with electronic processing.
- Do not submit the form without reviewing it for errors or inconsistencies.
- Refrain from mailing the form to the wrong address; ensure it goes to the appropriate department based on your filing status.
Misconceptions
- Misconception 1: The Arizona 140X form can be filed without any supporting documents.
- Misconception 2: You can use any type of adhesive to attach documents to the 140X form.
- Misconception 3: The 140X form is only for individuals who owe taxes.
- Misconception 4: You can file the 140X form at any time during the year.
- Misconception 5: You do not need to provide your spouse's information if you are filing separately.
- Misconception 6: Filing a 140X form means you have to redo your entire tax return.
- Misconception 7: You cannot amend your return if you have already received a refund.
This is incorrect. You must attach any relevant documents that support the changes you are making, especially if they relate to an IRS audit.
Only one staple in the upper left corner is allowed. Using tape or other adhesives is not permitted.
This form is also for those seeking a refund or credit due to changes in their tax situation, not just for those with tax liabilities.
There are specific deadlines for filing an amended return. Ensure you adhere to these timelines to avoid penalties.
If you are married and filing separately, you still need to include your spouse's name and Social Security number on the form.
You only need to amend the specific sections that have changed. Focus on the lines that require correction.
It is possible to amend your return even after receiving a refund, especially if you discover errors that need correction.
Key takeaways
When filling out the Arizona 140X form for an amended income tax return, there are several important points to keep in mind:
- Single Staple Requirement: Use only one staple in the upper left corner of the form. Avoid using tape.
- Personal Information: Ensure you enter your name, Social Security number, and address accurately. If applicable, include your spouse's information as well.
- Filing Status: Check the appropriate box to indicate your filing status, such as married filing jointly, head of household, or single.
- Residency Status: Indicate whether you are a resident, nonresident, or part-year resident of Arizona.
- Income Reporting: Provide amounts for federal adjusted gross income, Arizona gross income, and any additions or subtractions to income.
- Exemptions: Claim exemptions for dependents, qualifying parents, and ancestors as applicable. Be sure to list them correctly.
- Supporting Documents: Attach any necessary supporting documents, especially if changes are due to an IRS audit or if you filed an amended federal return.
- Signature Requirement: Sign and date the form. Both you and your spouse (if applicable) must sign the return.
- Mailing Instructions: Follow the correct mailing instructions based on whether you are sending a payment or expecting a refund.
By adhering to these guidelines, you can ensure that your amended return is processed smoothly and accurately. Always double-check your entries to avoid delays or issues with your tax return.