INSTRUCTIONS: ARIZONA ITEMIZED DEDUCTIONS FOR PART-YEAR RESIDENTS (Schedule A(PY))

Part-year Arizona residents claiming itemized deductions should complete a Schedule A(PY) form. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 1: Enter your name as it appears on form 140PY in the first blank box.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 2: Enter your Social Security number in the second blank box.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 3: If applicable and filing jointly, enter your spouse's name as it appears on form 140PY in the third blank box.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 4: If applicable and filing jointly, enter your spouse's Social Security number in the fourth blank box.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 5: Lines 1 through 4 concern medical and dental expenses incurred and paid while an Arizona resident plus the amount of such expenses from Arizona sources incurred and paid during the part of the year while an Arizona nonresident, taxes allowable on federal form 1040 Schedule A which were incurred and paid while an Arizona resident plus the amount of such taxes from Arizona sources incurred and paid while an Arizona nonresident, interest expense and gifts to charity.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 6: Lines 5 through 9 concern casualty and theft losses.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 7: Lines 10 through 15 concern job expenses and other miscellaneous expenses.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 8: Lines 16 through 20 should only be competed by those who are deducting gambling losses.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 9: Complete lines 21 through 22 as instructed.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 10: Add lines 1, 2, 3, 4, 9 and 22. Enter the resulting sum on line 23.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 11: Transfer the value from line 23 to line 19 on form 140PY.

Arizona Itemized Deductions For Part-Year Residents Schedule A(PY) Step 12: Submit Schedule A(PY) along with your form 140PY.