INSTRUCTIONS: ARIZONA NONRESIDENT PERSONAL INCOME TAX RETURN (Form 140NR)

Nonresidents who must pay Arizona personal income tax do so by filing a form 140NR. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona Nonresident Personal Income Tax Return 140NR Step 1: On line 1, enter your first name, middle initial, last name and Social Security number. If applicable and filing jointly, enter the same information for your spouse.

Arizona Nonresident Personal Income Tax Return 140NR Step 2: On line 2, enter your current street address, daytime phone number and home phone number.

Arizona Nonresident Personal Income Tax Return 140NR Step 3: On line 3, enter your city, state and zip code.

Arizona Nonresident Personal Income Tax Return 140NR Step 4: Indicate your filing status by checking the appropriate box on lines 4 through 7.

Arizona Nonresident Personal Income Tax Return 140NR Step 5: Lines 8 through 10 concern exemptions. Note that if claiming dependents on line 10, they must be documented in Part A on the second page.

Arizona Nonresident Personal Income Tax Return 140NR Step 6: Indicate your residency status by checking the appropriate box on lines 11 through 13.

Arizona Nonresident Personal Income Tax Return 140NR Step 7: Enter your federal adjusted gross income on line 14.

Arizona Nonresident Personal Income Tax Return 140NR Step 8: Compute your Arizona adjusted gross income as instructed on lines 15 through 18. This will require you to complete Parts B, C and D on the second page.

Arizona Nonresident Personal Income Tax Return 140NR Step 9: Calculate the balance of your tax owed on lines 19 through 33 as directed.

Arizona Nonresident Personal Income Tax Return 140NR Step 10: Calculate your total payments and refundable tax credits on lines 34 through 38 as instructed.

Arizona Nonresident Personal Income Tax Return 140NR Step 11: On lines 39 through 42, calculate your tax due or refund owed as instructed.

Arizona Nonresident Personal Income Tax Return 140NR Step 12: Lines 43 through 53 concern voluntary gifts.

Arizona Nonresident Personal Income Tax Return 140NR Step 13: Complete lines 54 through 59 as instructed to determine your adjusted tax owed or refund due.

Arizona Nonresident Personal Income Tax Return 140NR Step 14: Enter any different last names used in previous years in Part E. Sign and date the bottom of the second page.