INSTRUCTIONS: ARIZONA ITEMIZED DEDUCTIONS FOR NONRESIDENTS (Schedule A(NR))

Arizona nonresidents who are required to file a form 140NR to pay their state income taxes use a Schedule A(NR) to calculate and document itemized deductions. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 1: Enter your name as it appears on form 140NR in the first blank box.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 2: Enter your Social Security number in the second blank box.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 3: In the third blank box, enter your spouse's name as it appears on form 140NR if applicable.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 4: In the fourth blank box, enter your spouse's Social Security number if applicable.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 5: Lines 1 through 6 concern adjustments to medical and dental expenses. Enter your medical and dental expenses on line 1.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 6: On line 2, enter the amount of your medical savings account distributions used to pay qualified medical expenses included on line 1.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 7: On line 3, enter the amount of medical expenses allowed to be taken as a federal itemized deduction.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 8: Add lines 2 and 3. Enter the resulting sum on line 4.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 9: If line 1 is the same as or greater than line 4, subtract line 4 from line 1 and enter the resulting difference on line 5. Otherwise, skip to line 6.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 10: Line 7 concerns adjustments to interest deductions.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 11: Lines 8 through 12 concern adjustments to gambling losses.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 12: Line 13 concerns adjustments to charitable contributions.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 13: Lines 14 through 22 contain instructions for calculating your final itemized deductions.

Arizona Itemized Deductions For Nonresidents Schedule A(NR) Step 14: Attach this form to your 140NR return.