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

Arizona nonresidents owing personal income tax to the state must file a form 140NR. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Nonresident Personal Income Tax Return 140NR Step 1: If you are not filing for the calendar year preprinted on the form, enter the beginning and ending dates of your fiscal year.

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

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

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

Arizona Nonresident Personal Income Tax Return 140NR Step 5: Indicate your filing status by checking the appropriate box on line 4 through 7.

Arizona Nonresident Personal Income Tax Return 140NR Step 6: Enter all exemptions being claimed in the categories listed on lines 8 through 10. Note that if claiming dependents, you must complete Part A on the second page.

Arizona Nonresident Personal Income Tax Return 140NR Step 7: Indicate your residency status by checking the appropriate box on lines 11 through 13.

Arizona Nonresident Personal Income Tax Return 140NR Step 8: Enter your federal adjusted gross income on line 14.

Arizona Nonresident Personal Income Tax Return 140NR Step 9: Skip to Part B on the second page to compute your Arizona income, then transfer this value to line 15 on the first page.

Arizona Nonresident Personal Income Tax Return 140NR Step 10: Skip to Part C on the second page to compute additions to income, then transfer this value to line 16 on the first page.

Arizona Nonresident Personal Income Tax Return 140NR Step 11: Skip to Part D on the second page to compute subtractions to income, then transfer this value to line 17 on the first page.

Arizona Nonresident Personal Income Tax Return 140NR Step 12: Add lines 15 and 16, then subtract line 17 from this sum. Enter the resulting difference on line 18. Complete the rest of the form as instructed.