INSTRUCTIONS: ARIZONA ITEMIZED DEDUCTION ADJUSTMENTS FORM 140 SCHEDULE A Arizona full-year residents filing a form 140 personal income tax return use a Schedule A if claiming itemized deduction adjustments. This form can be obtained from the website of the Arizona Department of Revenue. Note that Schedule A should only be completed if you are amending amounts shown on your federal Schedule A. Arizona Itemized Deduction Adjustments 140 Schedule A Step 1: Enter your name as it appears on form 140. Arizona Itemized Deduction Adjustments 140 Schedule A Step 2: Enter your Social Security number. Arizona Itemized Deduction Adjustments 140 Schedule A Step 3: If married, enter your spouse's name as it appears on form 140 and her Social Security number. This is required whether married and filing jointly or singly. Arizona Itemized Deduction Adjustments 140 Schedule A Step 4: Lines 1 through 6 concern adjustments related to medical and dental expenses. These include medical expenses which are allowed to be taken as a federal itemized deduction, as well as medical savings account distributions used for qualified medical and dental expenses. Arizona Itemized Deduction Adjustments 140 Schedule A Step 5: Line 7 concerns adjustments related to interest deductions related to mortgage credit certificates as documented on federal form 8936. Enter the amount of mortgage interest paid in the past year equal to your federal credit for the year. Arizona Itemized Deduction Adjustments 140 Schedule A Step 6: Lines 8 through 12 concern adjustments related to gambling losses, including allowed wagering losses, gambling winnings, and funds spent on state lotteries. Arizona Itemized Deduction Adjustments 140 Schedule A Step 7: Line 13 concerns adjustments related to charitable contributions for which you are taking a credit under state law. Arizona Itemized Deduction Adjustments 140 Schedule A Step 8: Line 14 concerns other adjustments related to amounts allowed as a federal itemized deduction which are not subject to Arizona tax. Arizona Itemized Deduction Adjustments 140 Schedule A Step 9: Lines 15 through 21 provide instructions for calculating your final adjusted state itemized deductions. Arizona Itemized Deduction Adjustments 140 Schedule A Step 10: Transfer the value from line 21 to line 16 of form 140. Arizona Itemized Deduction Adjustments 140 Schedule A Step 11: A copy of Schedule A must be submitted with your form 140.