INSTRUCTIONS: ARIZONA INDIVIDUAL AMENDED INCOME TAX RETURN (Form 140X)

A form 140X is used to amend an initially filed Arizona individual income tax return. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Individual Amended Income Tax Return 140X Step 1: Indicate which calendar year you are filing to amend with a check mark.

Arizona Individual Amended Income Tax Return 140X Step 2: On line 1, enter your first name, middle initial, last name and Social Security number. Provide the same information for your spouse if filing jointly.

Arizona Individual Amended Income Tax Return 140X Step 3: On line 2, enter your current home street address, daytime phone number and home phone number.

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

Arizona Individual Amended Income Tax Return 140X Step 5: Indicate your filing status with a check mark on lines 4 through 7.

Arizona Individual Amended Income Tax Return 140X Step 6: Indicate your residency status with a check mark on lines 8 through 12.

Arizona Individual Amended Income Tax Return 140X Step 7: Document the number of exemptions being claimed in the categories listed on lines 13 through 16. To claim dependent exemptions on line 15, you must first complete Part I on the second page. To claim qualifying parents or grandparents on line 16, you must first complete Part II on the second page.

Arizona Individual Amended Income Tax Return 140X Step 8: Complete lines 17 through 25 as instructed to determine your Arizona taxable income.

Arizona Individual Amended Income Tax Return 140X Step 9: Complete lines 26 through 38 as instructed to determine your balance of tax.

Arizona Individual Amended Income Tax Return 140X Step 10: Complete lines 39 through 44 to determine your total payments and refundable credits.

Arizona Individual Amended Income Tax Return 140X Step 11: Complete lines 45 through 51 to determine your tax due or refund owed.

Arizona Individual Amended Income Tax Return 140X Step 12: Document changes in income deductions and credits in Part III.

Arizona Individual Amended Income Tax Return 140X Step 13: Explain all changes in Part IV and enter your name and address as it appears on your original return in Part V. Sign and date the bottom of the form.