INSTRUCTIONS: ARIZONA ITEMIZED DEDUCTION ADJUSTMENTS FOR FULL-YEAR RESIDENTS FILING FORM 140 (Schedule A)

If you are an Arizona full-year resident claiming itemized deduction adjustments on form 140, you must complete Schedule A. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 1: Enter your name as it appears on form 140 in the first blank box.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 2: Enter your Social Security number in the second blank box.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 3: If applicable, enter your spouse's name as it appears on form 140 in the third blank box.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 4: If applicable, enter your spouse's Social Security number in the fourth blank box.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 5: On line 1, enter your medical and dental expenses.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 6: On line 2, enter the amount of medical savings account distributions used to pay qualified medical expenses included on line 1.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 7: On line 3, enter the amount of medical expenses allowed to be taken as a federal itemized deduction.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 8: Enter the sum of lines 2 and 3 on line 4. Complete lines 5 and 6 as instructed.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 9: Line 7 concerns adjustments to interest deductions.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 10: Lines 8 through 12 concern adjustments to gambling losses.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 11: Line 13 concerns adjustments to charitable contributions.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 12: Line 14 concerns other adjustments.

Arizona Itemized Deduction Adjustments For Full-Year Residents Filing Form 140 Schedule A Step 13: Lines 15 through 21 compute your total Arizona itemized deductions.