INSTRUCTIONS: ARIZONA NONRESIDENT PERSONAL INCOME TAX RETURN 2011 (Form 140NR)

Arizona nonresidents who derived part of their income from the state must file a form 140NR to document and pay the state income tax due. This document can be found on the website of the Arizona Department of Revenue.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 1: At the top of the page, if filing on a fiscal year basis, enter the starting and ending dates.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 2: The first seven lines require your name, address, contact information, Social Security number and filing status. If claiming an exemption for you or your spouse being 65 or older, either spouse being blind, or for dependants, enter the number of exemptions claimed on lines eight through 10.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 3: Skip to the second page. In Part A, list all dependents. Give their names, Social Security numbers, relationship to you and the number of months they lived in your home the year in question.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 4: In Part B, answer all questions about your income. Give the figures entered on your federal return in Column A, and the numbers related to income from Arizona only in Column B.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 5: Part C concerns additions to income. Part D concerns subtractions to income. In Part E, enter any other names under which you filed in previous years.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 6: Return to the first page. Enter your federal adjusted gross income on line 14. Transfer your Arizona income from line B16 on the second page to line 15. Transfer your additions to income from line C21 to line 16. Transfer your subtractions from income from line D32 to line 17. Add lines 15 and 16, subtract line 17 from the sum, and enter the result on line 18.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 7: Follow instructions to determine your balance of tax on lines 19 through 32. Detail payments and refundable credits on lines 33 through 38. Perform all final calculations as directed on lines 39 through 59.

Arizona Nonresident Personal Income Tax Return 2011 140NR Step 8: Sign and date the bottom of the second page.