INSTRUCTIONS: ARIZONA ITEMIZED DEDUCTIONS FOR PART-YEAR RESIDENTS (Form 140PY) Schedule A(PY)
Part-year residents of Arizona file their state personal
income tax owed using a form 140PY. A Schedule A(PY) is filed along with this return if you are submitting an itemized deduction list. Both these
forms can obtained from the website maintained by the Arizona Department of Revenue.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 1: Enter your name as it appears on form 140PY.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 2: Enter your
Social Security number.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 3: If you are married, enter your spouse's name and Social Security number.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 4: Document medical and dental expenses incurred and paid for while an Arizona resident on line 1,
taxes allowable on the
federal Schedule A incurred and paid while an Arizona resident as well as those incurred in Arizona and paid off while a resident of another state on line 2, interest expense on line 3, and allowable gifts to charity on line 4.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 5: Document your casualty and theft losses as directed on lines 5 through 9.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 6: Document job and miscellaneous expenses as directed on lines 10 through 15.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 7: Lines 16 through 21 do not have to be completed by those who are not deducting gambling losses. Otherwise, enter wagering losses included on line 15 on line 16, total gambling winnings included in your Arizona gross income on line 17, and your lottery subtraction on line 18.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 8: Complete calculations on lines 19 through 22 as instructed to determine your final gamblings-related deduction.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 9: Add lines 1, 2, 3, 4, 9 and 22 to determine your Arizona itemized deduction. Enter the resulting sum on line 23.
Arizona Itemized Deductions For Part-Year Residents 140PY Schedule A(PY) Step 10: Transfer the sum from line 23 of Schedule A(PY) to line 19 of form 140PY.