INSTRUCTIONS: ARIZONA ITEMIZED DEDUCTIONS FOR NONRESIDENTS (Form 140NR) Schedule A(NR) Nonresidents of Arizona who owe tax on income derived from the state file a form 140NR. A Schedule A(NR) is filed alongside if you wish to itemize your deductions. Both the form and this supporting schedule can be obtained from the website of the Arizona Department of Revenue. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 1: Enter your name as it appears on form 140NR. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 2: Enter your Social Security number. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 3: If you have a spouse, enter their name and Social Security number. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 4: Document your medical and dental expenses on line 1. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 5: On line 2, enter the amount of medical savings account distributions used to pay for qualified medical expenses on line 1. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 6: Complete lines 3 through 6 to determine your adjusted medical and dental expenses. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 7: Calculate adjustments to your interest deduction as instructed on line 7. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 8: If you are not deducting gambling losses, skip lines 8 through 12. Otherwise, enter your wagering losses allowed as a federal itemized deduction on line 8, your total gambling winnings included in your federal adjusted gross income on line 9 and your Arizona lottery subtraction on line 10. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 9: Calculate your adjusted gambling losses as directed on lines 11 and 12. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 10: Adjust your charitable contributions as instructed on line 13. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 11: Calculate your final adjusted itemized deductions as instructed on lines 14 through 22. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 12: Transfer the value from line 22 here to line 19 of form 140NR. Arizona Itemized Deductions For Nonresidents 140NR Schedule A(NR) Step 13: When filing this form, you must include a copy of your federal 1040, Schedule A form.