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

To file an amended individual income tax return for Arizona, a form 140X should be used. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Individual Amended Income Tax Return 140X Step 1: Check the box next to the calendar year you are filing to amend or enter the beginning and ending dates of the fiscal year in question.

Arizona Individual Amended Income Tax Return 140X Step 2: In boxes 1 through 3, provide your name, that of your spouse if applicable, your Social Security number and that of your spouse if applicable, your current full address, and your daytime phone number.

Arizona Individual Amended Income Tax Return 140X Step 3: Indicate your filing status by checking the appropriate statement on lines 4 through 7.

Arizona Individual Amended Income Tax Return 140X Step 4: Indicate your residency status by checking the appropriate statement on lines 8 through 12.

Arizona Individual Amended Income Tax Return 140X Step 5: Lines 13 through 16 concern exemptions. Note that if you are revising your number of dependents on line 15, you must complete Part I on the second page. If you are revising the number of qualifying parents or grandparents on line 16, you must complete Part II on the second page.

Arizona Individual Amended Income Tax Return 140X Step 6: Complete lines 17 through 25 as directed to determine your Arizona taxable income.

Arizona Individual Amended Income Tax Return 140X Step 7: Complete lines 26 through 38 to determine your balance of tax owed.

Arizona Individual Amended Income Tax Return 140X Step 8: Complete lines 39 through 44 as directed to calculate your total payments and refundable credits.

Arizona Individual Amended Income Tax Return 140X Step 9: Complete lines 45 through 51 to determine your adjusted amount owed or refund due.

Arizona Individual Amended Income Tax Return 140X Step 10: In Part III, document all income, deductions and credits whose reported amounts you are changing.

Arizona Individual Amended Income Tax Return 140X Step 11: Explain all changes in Part IV.

Arizona Individual Amended Income Tax Return 140X Step 12: In Part V, enter your name and address as it appears on your original return. If the same, write "same."

Arizona Individual Amended Income Tax Return 140X Step 13: Sign and date the bottom of the second page.