INSTRUCTIONS: ARIZONA RESIDENT PERSONAL INCOME TAX RETURN (Form 140)

A form 140 can be used by Arizona full-year residents to file their personal state income tax. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Resident Personal Income Tax Return 140 Step 1: If not filing for the calendar year pre-printed on the form, enter the beginning and ending dates of your fiscal year at the top of the first page.

Arizona Resident Personal Income Tax Return 140 Step 2: On line 1, enter your first name, middle initial, last name and Social Security number. Provide the same information for your spouse whether filing jointly or singly.

Arizona Resident Personal Income Tax Return 140 Step 3: On line 2, enter your current home street address, and daytime and home phone numbers.

Arizona Resident Personal Income Tax Return 140 Step 4: On line 3, enter your city, town or post office, state and zip code.

Arizona Resident Personal Income Tax Return 140 Step 5: On lines 4 through 7, indicate your filing status with a check mark next to the appropriate statement.

Arizona Resident Personal Income Tax Return 140 Step 6: On lines 8 through 11, enter the number of exemptions being claimed in each category. Those claiming dependents on line 10 or qualifying parents or grandparents on line 11 should first complete Part A on the second page.

Arizona Resident Personal Income Tax Return 140 Step 7: Enter your federal adjusted gross income on line 12.

Arizona Resident Personal Income Tax Return 140 Step 8: Complete Part B on the second page to determine additions to income. Transfer the value from line B12 there to line 13 on the first page.

Arizona Resident Personal Income Tax Return 140 Step 9: Complete Part C on the second page to determine subtractions from income. Transfer the value from line C17 or C30 as applicable to line 14 on the first page.

Arizona Resident Personal Income Tax Return 140 Step 10: Add lines 12 and 13, then subtract line 14 from the resulting sum. Enter the difference on line 15.

Arizona Resident Personal Income Tax Return 140 Step 11: Complete lines 16 through 59 as instructed to determine your tax due or refund owed. Enter any different last names used in previous years in Part D. Sign and date the bottom of the second page.